Pay alcopops tax

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

1st component:

• Drinks with an alcohol content of up to 1.2% by volume (including, for example, soft drinks, cola or water) or
• fermented beverages with an alcohol content of more than 1.2% by volume (e.g. beer, honey, fruit or grape wine), or
• a mixture of these components (e.g. lemonade with beer)

2. component:

• Alcohol or goods containing alcohol as defined by the Alcohol Tax Act (e.g. whisky, gin, liqueurs and other spirits)

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

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

Requirements

You must pay alcopop tax if the tax has arisen and you are liable to pay the tax within the meaning of the law. This may 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, following their transportation, you take alcopops into your business that have been transported under duty suspension, or
• you were involved in the production of alcopops without authorization.