Alcohol & tobacco bought abroad – review of tax rules | Consultation Period 08 December 2020 - 05 January 2021

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Under current rules, tax on alcohol and tobacco bought by a private individual for their own use and transported to another EU country is only paid in the country where the goods were bought.

However, there has been some misuse of these cross-border shopping arrangements, which is a source of concern for several countries, due to lost revenue and the negative impact on national public health. This initiative will tackle this misuse by reviewing the rules.



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