The French customs authorities have officially updated the excise duty rates applicable to alcohol and alcoholic beverages. Published through a circular dated 22 December 2025, this update sets out the tariffs applicable as from 2026 and is of direct relevance to foreign businesses importing, selling or distributing alcoholic products in France.
Updated Excise Duty Rates for 2026
Through its circular of 22 December 2025, the French administration has revised the excise duty rates applicable to all categories of alcoholic beverages subject to excise taxation in France, including spirits, wines, beers and intermediate products.
These annual adjustments require operators to review their pricing structures, excise calculations and compliance procedures, particularly where products are placed on the French market on a regular basis.
Impact on foreign companies
The updated excise tariffs apply to foreign companies operating under both:
Duty-paid flows (BtoC), where excise duties are settled prior to sale to French consumers, and
Duty-suspended flows (BtoB), where excise goods are moved under suspension of duties until release for consumption.
Ensuring alignment with the revised rates is essential to avoid misdeclarations, penalties and disruptions to supply chains.
RMB Boulanger’s Excise Duty Support
Our teams provide end-to-end support, from structuring excise flows to ongoing compliance and regulatory monitoring.
RMB Boulanger assists foreign businesses in meeting their French excise duty obligations, offering compliant and operational solutions adapted to different commercial models:
Acting as excise fiscal representative for BtoC duty-paid sales;
Acting as registered consignee, allowing direct delivery to customers under duty suspension (BtoB).
