Not all products are subject to excise duty, the only products on which this tax is imposed are energy products, tobacco and alcoholic beverages.
The tax base amount varies in each product, as well as the way in which it is formed and imposed.
Excise duties between the Member States of the Community are trafficked through an EMCS system. This is an electronic monitoring and control system for these products during intra Community transit, the system enables traders to communicate in real time when the transactions are carried out. This way, from a customs point of view, it is possible to carry out the necessary checks and to ensure that the State collects tax and to reduce the risk of fraud in this area.