Excise duty

Article 224A-b of

This duty is 0.54 € per hectolitre. It covers the following non-alcoholic beverages delivered either for payment or free of charge, in barrels, bottles or cans, with the exception of syrups, fruit and vegetable juices and fruit nectars:

• Natural or artificial mineral waters
• Spring waters and other drinking waters
• Sterilized or pasteurized filtered laboratory waters
• Beverages, whether sparkling or not, with an alcohol content of no more than 1.2 % vol

This duty must be paid by manufacturers, spring water operators, importers and persons making intra-Community purchases, on all quantities delivered whether for payment or free of charge in Monegasque and French internal markets including Corsica and French overseas territories.

The duty is payable when the statement of quantities delivered during the previous month has been deposited with the Excise Office. The statement must be submitted and tax paid before the 25th of each month.

A new tax on beverages containing added sugars has been introduced by

Pursuant to Article 16 of the Tax Treaty between France and Monaco of 18^th May 1963, as amended on 25 June 1969, this ordinance transposes into Monegasque law the French provisions of Article 26 of Act No. 2011-1977 of 28 December 2011: Finance Act for 2012.

This tax is mainly due by manufacturers, importers and persons making intra-Community purchases of drinks containing added sugars. Its rate is established and revised each year by Ministerial Decree.
See the

It is collected and inspected under the same rules, conditions, guarantees and penalties as excise duty.

A new tax on beverages containing artificial sweeteners has been introduced by

Pursuant to Article 16 of the Tax Treaty between France and Monaco of 18^th May 1963, as amended on 25 June 1969, this ordinance transposes into Monegasque law the French provisions of Article 26 of Act No. 2011-1977 of 28 December 2011: Finance Act for 2012.

This tax is mainly due by manufacturers, importers and persons making intra-Community purchases of drinks containing artificial sweeteners. Its rate is established and revised each year by Ministerial Order.
See the

It is collected and inspected under the same rules, conditions, guarantees and penalties as excise duty.