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Pay alcopops tax

If you produce or import alcopops, you must pay alcopop tax and additional alcohol tax under certain conditions.

Alcopop tax is an excise tax levied on sweet drinks containing alcohol. Alcopops are mixed drinks in liquid or frozen form, made essentially from 2 main components:

1st component:

  • Beverages with an alcohol content of up to 1.2 percent by volume (these include, for example, sodas, colas, or water) or
  • fermented beverages containing more than 1.2% alcohol by volume (for example, beer, honey, fruit or grape wine), or
  • A mixture of these components (for example, lemonade with beer).

2. component:

  • Alcohol or alcohol-containing goods as defined by the Alcohol Tax Act (for example, whiskey, gin, liqueurs and other spirits).

Such mixed drinks containing alcohol fall under the Alcopop Tax Act if they:

  • have an alcohol content of more than 1.2 percent by volume but less than 10 percent by volume
  • and
  • are mixed ready-to-drink in sealed containers ready for sale. (Ready-to-drink also includes prepared mixed components of beverages that are offered in a common package. Ready-to-sell containers are those which, by the nature of their presentation, are intended for retail sale and for direct delivery to the final consumer.)
  • are subject to alcohol tax as alcohol products


You must pay alcopop tax if the tax has arisen and you are a tax debtor within the meaning of the law. This can be the case in various constellations, in particular if

  • you are the owner of a tax warehouse from which the alcopops were taken, or if they were consumed there,
  • you are a "registered consignee" and take into your business alcopops that have been transported under duty suspension, or
  • you have been involved in the production of alcopops without permission.