Excise duties on liquids for electronic cigarettes in Belgium from 2024
29 September 2023
Excise duties are currently payable on energy products and electricity, alcohol and alcoholic beverages and manufactured tobacco. From 1 January 2024, e-liquids will be added to this list. Excise duties will then be due at the time e-liquids are released for consumption in Belgium.
Pending and subject to the entry into force of the legislation, we provide below a brief overview of the administrative obligations involved based on the information currently known.
Which liquids are concerned?
From 1 January 2024, all nicotine-containing or nicotine-free liquids will be subject to excise duties in Belgium. Products that the user mixes himself (type 'mix your own') are also subject to the new excise regulation. Excise duties are also due on base liquids (PG, VG), booster liquids and aromas (concentrated or not) when sold in the context of e-cigarettes.
Mandatory application for licence authorised warehouse keeper for e-liquids
Do you have a place in Belgium where you receive, store, hold or process e-liquids for release for consumption in Belgium (i.e. a so-called tax warehouse) as an economic operator? Then you must apply for a licence authorised warehouse keeper from the competent Team Licences of the Administration Operations of the AADA where the tax warehouse is located.
You are then required to pay the excise duties on e-liquids by purchasing fiscal marks and filing an excise declaration. You have to affix the fiscal marks on the packaging in which the e-liquid is released for consumption and presented as such to the consumer.
When you apply for an authorised warehouse keeper's licence, you will also have to provide a deposit amounting to 100% of the duties due. In addition, you need to apply for a serial number (BXXXX) to order fiscal marks from the Excise Department.
Transition period
All e-liquids released for consumption from 1 January 2024 must be compulsorily coated with a fiscal marks. The draft law provides for a short transitional period until 31 March 2024 for e-liquids already in retail sale before 1 January 2024. From 1 April 2024, all e-liquids that are on the Belgian market will therefore have to be compulsorily coated with a fiscal mark.