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7 JANVIER 1998. Act respecting the structure and rates of excise rights on alcohol and alcoholic beverages (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER I^er. - Preliminary provisions
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. The codes of the combined nomenclature, used in this Act, refer to those set out in Schedule I to Regulation (EEC) No. 2658/87 of the Council of European Communities of 23 July 1987 relating to the tariff and statistical nomenclature and the common tariff, as amended by Regulation (EEC) No. 2587/91 of the Commission of the European Communities of 26 July 1991.
Art. 3. For the purposes of this Act, an acquired alcoometric title means the relationship between the volume of alcohol in pure condition, at the temperature of 20 °C, contained in a finished product and the total volume of this finished product at the same temperature.
CHAPTER II. - Beer
Art. 4. For the purposes of this chapter and the provisions made for its execution, the term "bear" means any product under NC 2203 or any product containing a mixture of beer and non-alcoholic beverages under NC 2206, having in either case an alcoometric title acquired greater than 0.5% vol.
Art. 5. § 1^er. Beer put to consumption in the country is subject to a right of excise and a special excise right fixed as follows by hectolitre-degré Plato of finished product:
- right to excise: 32 francs;
- Special excise fee: 37 francs.
§ 2. The rates referred to in paragraph 1^er are reduced as follows, by hectolitre-degré Plato of finished product, for beers brewed by small independent breweries located in the country or in another Member State of the European Union, according to the beer production of the previous year of the breweries concerned, as long as it does not exceed 200,000 hectolitres of beer per year:
For the consultation of the table, see image
§ 3. An annual production means the total amount of beer that, from 1^er January to December 31 of the same calendar year, reached its final stage of manufacture in the brewery before its commercialization.
§ 4. In the absence of a reference production for the previous year or when a brewery is first put into operation, the annual reference production is that of the current year. In this case, the tax is made on the basis of a pre-report that the brewer is required to subscribe to the amount of beer that the brewer presumes to be able to produce annually. At the end of the calendar year, the applied rate is eventually corrected based on either the actual production observed when the brewery was active on 1^er January to December 31 of the calendar year in question, i.e. an annual fictitious production calculated proportionally to that found for the duration of the brewery activity when the brewery was operated only for part of that calendar year. In both cases, the amount of beer retained for final taxation at the end of the calendar year is considered to be the annual reference production for the following year.
The modalities of the above-mentioned statement and correction are set by the Minister of Finance.
§ 5. The taxable volume is expressed in hectolitres and liters, with fractions of litre neglected.
The number of hectolitres-degree Plato is expressed in whole numbers, the fractions of hectolitres-degree Plato being neglected.
§ 6. The number of hectolitres-degree Plato is the result of the increase in the taxable volume of beer by the number of degrees Plato.
For the purposes of this chapter, the number of degrees Plato expresses the percentage by weight of extracts contained in 100 grams of beer, this value being reconstituted on the basis of the actual extract and alcohol contained in the finished product.
§ 7. For the calculation of the excise and special excise, beers are divided into categories extending over two degrees Plato per class, the number of degrees Plato to be taken into consideration for all beers in each of these categories being fixed as follows:
For the consultation of the table, see image
Art. 6. § 1^er. For the purpose of applying the reduced rates referred to in Article 5, § 2, a small independent brewery is understood: a brewery that is legally and economically independent of any other brewery, which uses facilities physically distinct from those of any other brewery and that does not produce under license. However, when two or more small breweries cooperate and their combined annual production does not exceed 200,000 hectolitres, these breweries can be treated as one small independent brewery.
§ 2. Small breweries, some of which are licensed, can benefit from reduced rates under the following conditions:
- licensed production can only represent a minority part of all production;
- the beer produced under licence must nevertheless be subject to an access at the normal rate;
- the total annual production of the brewery cannot exceed 200,000 hectolitres.
Art. 7. It is exonerated from the excise and special excise the beer made by an individual and consumed by the producer, family members or guests, provided there is no sale.
The King sets out the control procedures to ensure the application of this exemption. He may delegate these powers to the Minister of Finance.
CHAPTER III. - Wines
Art. 8. § 1^er. The expression "easy wine" refers to all products of NC 2204 and 2205, except for sparkling wine as defined in § 2:
- having an acquired alcoometric title exceeding 1.2 % vol, but not exceeding 15% vol, provided that the alcohol contained in the finished product is entirely a result of fermentation;
- having an acquired alcoometric title exceeding 15% vol, but not exceeding 18% vol, provided that it has been obtained without any enrichment and that the alcohol contained in the finished product entirely results from fermentation.
§ 2. The expression "sparkling wine" means all products in NC codes 2204 10, 2204 21 10, 2204 29 10 and 2205 which:
- are presented in bottles closed by a "champion" cap maintained by means of attachments or links or that have an overpressure due to the carbonic anhydride in a solution equal to or greater than 3 bars;
- have an acquired alcoometric title exceeding 1.2 % vol, but not exceeding 15% vol, provided that the alcohol contained in the finished product is entirely a result of fermentation.
Art. 9. § 1^er. The wines put to consumption in the country are subject to a right of excise and a special excise right fixed as follows by hectolitre of finished product:
- quiet wines :
right to excise: 0 franc;
special excise fee: 1,900 francs;
- sparkling wines :
right to excise: 0 franc;
Special excise fee: 6.500 francs.
§ 2. The taxable volume is expressed in hectolitres and liters, with fractions of litre neglected.
§ 3. An excise rate of 0 franc and a special excise rate of 600 francs are applied to any type of quiet wine and sparkling wine whose acquired alcoometric title does not exceed 8.5% vol.
Art. 10. It is exempt from the excise and special excise the wine produced by an individual and consumed by the producer, members of his family or his guests, provided there is no sale.
The King sets out the control procedures to ensure the application of this exemption. He may delegate these powers to the Minister of Finance.
CHAPTER IV. - Fermented drinks other than wine or beer (other fermented drinks)
Art. 11. § 1^er. The term "other non-smooth fermented beverages" means all products under NC 2204 and 2205 which are not covered by Article 8, as well as all products under NC 2206, with the exception of other fermented soft drinks, as defined in § 2 and any product covered by Article 3:
- having an acquired alcoometric title exceeding 1.2 % vol but not exceeding 10% vol;
- having an acquired alcoometric title exceeding 10% vol, but not exceeding 15% vol, provided that the alcohol contained in the product is entirely a result of fermentation.
§ 2. The term "other sparkling fermented beverages" means all products under code NC 2206 00 91 as well as those under codes NC 2204 10, 2204 21 10, 2204 29 10 and 2205 not covered by section 8 which:
- are presented in bottles closed by a "champion" cap maintained by means of attachments or links or that have an overpressure due to the carbonic anhydride in a solution equal to or greater than 3 bars;
- have an acquired alcoometric title exceeding 1.2 per cent vol, but not exceeding 13 per cent vol;
- have an acquired alcoometric title exceeding 13% vol, but not exceeding 15% vol, as long as the alcohol contained in the product results entirely from fermentation.
Art. 12. § 1^er. Other fermented beverages put to consumption in the country are subject to an excise right and a special excise right fixed as follows by finished product hectolitre:
- soft drinks:
right to excise: 0 franc;
special excise fee: 1,900 francs;
- soft drinks:
right to excise: 0 franc;
Special excise fee: 6.500 francs.
§ 2. The taxable volume is expressed in hectolitres and liters, with fractions of litre neglected.
§ 3. An excise rate of 0 franc and a special excise rate of 600 francs are applied to any type of other fermented soft or non-containing beverages whose acquired alcoometric title does not exceed 8.5% vol.
Art. 13. Excise and special excise are exempt from other soft and non-smooth fermented beverages produced by an individual and consumed by the producer, family members or guests, provided that there is no sale.
The King sets out the control procedures to ensure the application of this exemption. He may delegate these powers to the Minister of Finance.
CHAPTER V. - Intermediate products
Art. 14. "Intermediate products" means all products that have an acquired alcoometric title exceeding 1.2 per cent vol, but not exceeding 22 per cent vol, and which fall under NC 2204, 2205 and 2206, but are not covered by articles 4, 8 and 11.
Art. 15. § 1^er. The intermediate products put to consumption in the country are subject to an excise fee of 2,700 francs and a special excise fee of 1,300 francs per hectolitre of finished product.
§ 2. Intermediate products put to consumption in the country that have an acquired alcoometric title not exceeding 15% vol, are subject to an excise fee of 1,900 francs and a special excise fee of 1,100 francs per hectolitre of finished product.
§ 3. Intermediate products put to consumption in the country that are contained in bottles closed by a "champion" cap maintained with attachments or links, or that have an overpressure due to the carbonic anhydride in a solution equal to or greater than 3 bars, are subject to an excise right and a special excise right fixed as follows by hectolitre of finished product:
(a) intermediate products referred to in paragraph 1^er :
- right to excise: 2,700 francs;
- special excise fee: 3.800 francs;
(b) intermediate products referred to in paragraph 2:
- right to excise: 1,900 francs;
- Special excise fee: 4,600 francs.
§ 4. The taxable volume is expressed in hectolitres and liters, with fractions of litre neglected.
CHAPTER VI. - Ethytic alcohol
Art. 16. The expression "ethyl alcohol" means:
- all products that have an acquired alcoometric title exceeding 1.2 per cent vol and are subject to NC 2207 and 2208, even when these products are part of another chapter of the combined nomenclature of the common tariff of the European Communities;
- products that have an acquired alcoometric title exceeding 22 per cent vol and are subject to NC 2204, 2205 and 2206;
- life-water containing products in solution or not.
Art. 17. The ethyl alcohol consumed in the country is subject to a right of excise and a special excise right fixed as follows by pure alcohol hectolitre at the temperature of 20 °C:
- right to excise: 9,000 francs;
- Special excise fee: 58,000 francs.
These fees are calculated by reference to the number of pure alcohol hectates.
The volume of pure alcohol in a product containing alcohol, at the temperature of 20 °C, is expressed in percent and tenths of percent (acquired alcoometric title), with fractions of ten percent neglected. The volume of taxable products is expressed in hectolitres, liters and decilitators, with fractions of deciliter being neglected.
CHAPTER VII. - Exemptions
Art. 18. The products covered by this Act are exempt from excise and special excise:
1° when distributed in the form of an alcohol that has been completely denatured in accordance with the denaturation processes described in the Annex to Regulation (EEC) No 3199/93 of the Commission of the European Communities of 22 November 1993 concerning the mutual recognition of the processes for the complete denaturation of alcohol for the exemption of the right of excise. This exemption is subject to the application of the provisions of the Act of 10 June 1997 relating to the general regime, the detention, traffic and controls of products subject to access;
2° when they are both denatured in accordance with the requirements of a Member State of the European Union and used in the manufacture of products not intended for human consumption;
3° when used for vinegar production under NC 2209;
4° when used for the manufacture of drugs as defined by Council of the European Communities Directive 65/65/EC of 26 January 1965 on the approximation of the legislative, regulatory and administrative provisions relating to pharmaceutical specialties;
5° when used for the production of aromas intended for the preparation of foodstuffs and non-alcoholic beverages with an alcoometric title not exceeding 1.2 % vol;
6° when used directly or as components of semi-finished products for the manufacture of foods, whether or not, provided that, in each case, the alcohol content does not exceed 8.5 litres of pure alcohol per 100 kg of product entering the composition of chocolates and 5 litres of pure alcohol per 100 kg of product entering the composition of other products;
7° when used:
(a) as samples for necessary or scientific analysis, or production tests;
(b) for scientific research purposes;
(c) for medical purposes in hospitals and pharmacies;
(d) in manufacturing processes, provided that the finished product does not contain alcohol;
(e) in the manufacture of a component that is not subject to excise under this Act.
Art. 19. The King may give effect to the exemption measures provided for in this chapter by the refund of the acquitted excise. It may delegate to the Minister of Finance the authority to determine the formalities applicable to this refund.
In order to ensure the correct and direct application of the exemptions referred to in section 18 and to avoid any fraud, escape or abuse, the Minister of Finance may prescribe that the alcohol is denatified by means of denaturing designated by him and that certain uses in the exemption of the excise are held in a tax warehouse within the meaning of the law of 10 June 1997 relating to the general regime, to the detention,
Art. 20. § 1^er. In the event of abuse or attempted abuse, the Minister of Finance may withdraw the benefit of the exemption.
§ 2. Constituent of abuses:
1° any act constituting an offence to this Act or to the decrees taken for its execution;
2° the non-observance of the conditions and obligations established by this chapter or the decrees taken for its execution.
§ 3. The withdrawal of the exemption applies to excise products that, at the time of withdrawal, did not receive the destination for which the exemption was granted.
§ 4. The Minister of Finance may refuse the benefit of a new exemption to that to which an exemption has been withdrawn for abuse or attempted abuse.
Art. 21. It is forbidden:
1° to provide inaccurate or incomplete indications such as to cause an exemption to be granted;
2° to give the excise products a destination other than that for which the exemption is granted.
CHAPTER VIII. - General and criminal provisions
Art. 22. The products referred to in this Act may not be manufactured in a tax warehouse from alcohol-based components subject to suspension of the applicable suits, provided that the excise for the components has been previously paid and that the total amount of the rights on the alcohol-based components is not less than the amount of the duties due on the product resulting from the mixture.
Art. 23. The King shall determine the measures to ensure the recovery of the special excise and excise rights established by this Act and to regulate the supervision of establishments or businesses where the goods under this Act are manufactured, processed, manipulated, held or sold.
For this purpose, it may, inter alia:
1° impose on merchants the keeping of store records according to the models stopped by him;
2° prescribing, on the receptacles, tax marks of control issued by the Customs Administration and accises against payment of a tax assimilated to an accise and the amount of which is fixed by it according to their cost of return;
3° prescribing that any carriage and detention of goods referred to in Article 16 by persons acting as manufacturers or merchants of such products shall be covered by a document conforming to the model established by the Minister of Finance;
4° authorize customs officers and accesses to collect free samples of products manufactured outside a tax warehouse under the provisions of sections 7, 10, 13 and 22.
Art. 24. § 1^er. Any owner or holder of a brewery, a wine factory, other fermented beverages or intermediate products, or a distillery, in non-activity, as well as any owner or holder of distillation appliances or utensils, or a set of appliances that can be used for the manufacture of beer, wines, other fermented beverages or intermediate products, is required to make customs declarations
§ 2. This obligation is exempted from:
1° Manufacturers, artisans or other commercial agents who, by their profession, sell, manufacture or repair the appliances or utensils referred to in § 1^er provided that these are not so fixed that they may be directly used for the manufacture of excise products covered by this Act;
2° Pharmaceutical manufacturers and chemists provided that the total capacity of appliances and utensils does not exceed 50 litres and that they are not used for the manufacture of alcohol or alcoholic beverages.
§ 3. Any holder of equipment and utensils referred to in § 1^er cannot sell, lease, lend or give to third parties without making a declaration to the Customs Authority and accessed in the manner determined by the Minister of Finance.
§ 4. The persons referred to in § 2, 1°, hold a register in which the sales and leases of the appliances and utensils are registered, with the name and address of the natural or legal person to whom they are intended. They must display this register as well as their fact-finding and other accounting records to any requisition of customs officers and accesses, subject to the application of section 207 of the General Customs and Access Act, coordinated on 18 July 1977.
§ 5. The Minister of Finance is authorized to prescribe other measures deemed necessary to prevent the clandestine use of devices and utensils referred to in § 1^er.
In particular, it may prescribe the sealing, at the expense of the administration, of equipment and utensils of a factory in non-activity of excise products referred to in this Act. In this case, the custodian is required to produce at any requisition of customs officers and suits the equipment and utensils sealed.
§ 6. The Minister of Finance also sets out measures to regulate the control of manufacturing work in establishments where, by distillation, non-alcoholic species of plants, flowers or fruit are extracted.
Art. 25. By derogation from section 197 of the General Customs and Access Act, visiting buildings and enclosures of individuals may, in the event of suspicion of illegal manufacture of ethyl alcohol, be carried out at any time of day and night, subject to the authorization of the judge in the police court.
If, during such a visit, the agents discover a pipe or a clandestine device, they can search in the neighbouring buildings the vessel to which this pipe or device leads. If this search does not result, the damage it would have caused is repaired at Treasury expense.
Art. 26. Are liable to penalties established against the perpetrators of the offence:
1° Manufacturers convinced that they have knowingly established or modified the facilities of a distillery or ethyl alcohol grinding plant so that they can be used for fraud;
2° the owners or tenants of the buildings occupied by them where ethyl alcohol fraud was discovered, unless they prove that they were unable to prevent and denounce it.
Art. 27. Subject to the application of Article 28, any violation of the provisions of this Act which has the effect of making enforceable the rights of excise and the special excise rights established by Articles 5, 9, 12, 15 and 17 shall be punished with a fine equal to the tenfold of the rights elected with a minimum of 10,000 francs.
The fine is doubled in case of recurrence. Regardless of the penalties set out above, the goods for which the excise is due, the means of transport used for the offence, as well as the objects used or intended for fraud, are seized and the confiscation is pronounced.
In addition, offenders are sentenced to imprisonment from four months to one year when:
1° of products falling under the application of sections 4, 8, 11, 14 and 16 are manufactured without prior declaration or subtracted from the prescribed care to ensure the perception of rights;
2° fraud is practised either in a clandestine establishment or in a regularly established factory but elsewhere than in the duly declared premises.
Art. 28. Any transport and detention of goods referred to in section 16 not covered by the document prescribed by the Minister of Finance shall entail the application of sections 220 to 224, 227, 229 and 248 of the General Customs and Access Act.
Art. 29. Any violation of the provisions of this Act or the measures taken to implement it and which is not punishable under sections 27 and 28, shall be punished by a fine of 25,000 to 125,000 francs.
Art. 30. Regardless of the penalties provided for in articles 27, 28 and 29, the payment of the rights elected is still payable.
Art. 31. The provisions of the General Customs and Excise Act apply to excise and special excise rights established by this Act.
CHAPTER IX. - Confirmation and repeals
Art. 32. The Royal Decree of 29 December 1992 concerning the structure and rates of excise rights on alcohol and alcoholic beverages, as amended by the Royal Decrees of 21 January 1994, 27 September 1996 and 28 October 1996, is confirmed for the period during which it was in force.
Art. 33. Are repealed:
1° the Act of 12 February 1937 amending the tax system of soft fermented beverages, amended by the laws of 5 January 1976, 6 July 1978, 22 December 1989 and 28 July 1992;
2° the Act of 15 July 1938 relating to the excise regime of fruit fermented beverages, as amended by the laws of 5 January 1976, 6 July 1978 and 22 December 1989;
3° the Act of 11 May 1967 concerning the excise regime of beer, amended by the laws of 16 June 1973, 6 July 1978, 22 December 1989 and 20 July 1990;
4° the Alcohol Excise Regime Act, coordinated on 12 July 1978, amended by the laws of 21 May 1985 and 22 December 1989;
5° the Royal Decree of 29 December 1992 concerning the structure and rates of excise rights on alcohol and alcoholic beverages, as amended by the Royal Decrees of 21 January 1994, 27 September 1996 and 28 October 1996.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 7 January 1998.
ALBERT
By the King:
Deputy Prime Minister
Minister of Finance and Foreign Trade,
Ph. MAYSTADT
Seal of the state seal:
Minister of Justice,
S. DE CLERCK
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