Excise Duties (IEC): what they are
Excise duties (IEC) are taxes applied to specific goods considered sensitive — fiscally, socially, environmentally or for health reasons. They aim to moderate consumption, correct negative externalities and generate public revenue, applied cumulatively with VAT.
Portugal has four main excise duties.
1. Alcohol and alcoholic beverages duty (IABA)
Applies to beer, still and sparkling wines, spirits, intermediate products and other fermented beverages. Requires fiscal stamps. The amount varies with alcohol content and plato degree. Reductions exist for small producers and regional beverages.
2. Sugared beverages duty (IBNA)
Applies to soft drinks, sugared juices, energy drinks and sweetened iced teas. Aims to reduce sugar consumption. Imports require nutritional composition analysis.
3. Petroleum and energy products duty (ISP)
Applies to petrol, diesel, natural gas, LPG, mineral oils, other fossil fuels and electricity. Different rates apply by use (transport, industry, heating).
4. Tobacco duty (IT)
Applies to cigarettes, heated tobacco, e-cigarettes and rolling tobacco, with specific and ad valorem components.
How G-CET helps
We handle every formality so your company can produce, store, import or trade products subject to excise duties — including authorized warehousekeeper status, tax warehouses for storage or production, release for consumption (e-DIC), suspension circulation (e-DA) and duty-paid circulation (e-DAS).