Pay alcopops tax

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

Requirements

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.