30 October, 2020

Suspension of excise duties on alcohol extended until 31/03/2021

CUSTOMS

This tax applies to alcohol used in the manufacture of gels and hydro-alcoholic solutions for human use.

Since March 2020, the General Tax Code provides for the possibility, for French manufacturers of hydroalcoholic gel for human use, use undenatured alcoholwithout having to pay excise duties.

The last deadline for this temporary provision was 31/12/2020.

A decree, recently published in the Official Journal of the French Republic, extends the time limit for the application of this duty-free measure to 31 March 2021.

This additional period will allow the disposal of stocks resulting from production prior to 31/12/2020, without penalising manufacturers.

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Source: OJRF 0256 of 21/10/2020

Editor(s): D. GRAS

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