Information on excise goods

Selected products are those that are subject to excise duty.

 “Excise goods” mean products subject to excise duty, namely alcohol; beer; wine and intermediate products; mineral oils and manufactured tobacco that is subject to excise duty on manufactured tobacco. This tax applies to you if you are or will be a payer of any of the excise taxes.

Specific excise duty rates are applicable for excise goods. The amount of excise duty is calculated based on the quantity of the respective product and excise duty rate. Smart forms available on the website of the Czech Customs Administration can be used for excise duty returns; applicable rates are used automatically in the forms according to the filled-in data. For more information on excise goods codes that are used in excise duty returns see instructions for completing excise duty returns; these instructions are attached to the smart forms and are available online at.

Information on the so-called European product codes is available at.

Excise duty becomes chargeable either at the time excise goods are released into free circulation or when such products are imported and excise duty is included in the so-called customs debt.

If you manufacture, import or export the so-called excise goods you shall be familiar with their definition as stipulated by the Czech Excise Duty Act (Act No. 353/2003 Sb., on Excise Duties, as amended).

The service can be handled electronically; in person or by post.

In relation to excise goods: excise duty return – filed electronically, using the above smart forms or by e-mail including a verified e-signature.

You can file your excise duty return comfortably from home. Smart forms are available at.

The service can be solved electronically via a data box. For electronic communication, your identity must be verified, e.g. by a data mailbox or a verified e-signature.

The service is free of charge.

A paper excise duty return can be filed at all filing offices of customs offices.

If you fail to fulfil all conditions, the customs office in charge might ask you to complete necessary information. You may file an appeal against the decision of the customs office. Information on appeal is included in the customs office’s decision under the heading “Advice”.

If you fail to pay excise duty on excise goods, you may be prosecuted for the evasion of taxes, fees and similar payments; this failure is punished by imprisonment for six months to three years, or ten years in case of serious crimes.

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