Excise Duties (EFK)

In our country all relevant European Directives and Regulations concerning Excise Duties have been incorporated into the National Customs Code Law 2960/2001 as amended and in force, which defines the production, processing, possession, circulation and control of the products on which they are levied.

Excise duties are indirect taxes levied in all Member States of the European Union. They are levied both on products produced within the country and on those coming from other EU Member States or imported from third countries.

European Union legislation determines which products are subject to excise duty and how this duty should be applied. It also sets the minimum excise duty (EFK) rates to be applied, although each EU country can set higher rates if it wishes. The tax payable is usually calculated on the basis of quantity, e.g. per kilogram, per hectolitre or per degree of alcohol.

Excise duties are levied on the following products:

  • Ethyl Alcohol/ Alcoholic Beverages
  • Energy products and electricity
  • Tobacco products

The main feature of excise duties is that they are paid when products are released for consumption.

There is a significant difference between the time at which a product becomes subject to excise duty and the time at which that duty must be paid. Most products become subject to excise duty when they are produced or imported into the EU. This tax may be deferred in the sense that it need not be paid until the product is released for consumption. If excise goods are destroyed or lost as a result of unforeseen circumstances or natural disasters before they are released for consumption, no excise duty shall be due.

Exemptions from EFK
General exemptions

General exemptions apply to all excise duties when the products are intended for specific uses (e.g. in the context of diplomatic and consular relations, for the supply of ships and aircraft, use by the armed forces of NATO member states under certain conditions, etc.) 

Special Exemptions

The Customs Code (N.2960/2001) defines specific exemptions:  

  • For energy products and electricity in Article 78
  • For ethyl alcohol and alcoholic beverages in Article 83
  • For manufactured tobacco in Article 102
EFK Rates

In our country all relevant European Directives and Regulations concerning Excise Duties have been incorporated into the National Customs Code Law 2960/2001, as in force. European Union legislation determines which products are subject to excise duty and how this tax should be applied, and also sets minimum excise duties (EFK). Depending on the items to which the rates of excise duty are applied, they are divided into:

  • EFK Rates on Energy Products and Electricity
  • EFK Rates on Ethyl Alcohol/Alcoholic Beverages
  • EFK Rates on Tobacco Products
EFK Rates on Energy Products and Electricity

Product

National EFK Rate

Minimum EU Rates

Leaded petrol

681 EUR/1000lt

421 EUR/1000lt

Unleaded petrol

700 EUR/1000lt

359 EUR/1000lt

Gas oil for internal combustion engines (diesel)

410 EUR/1000lt

330 EUR/1000lt

Internal combustion heating oil (diesel)

280 EUR/1000lt (if used as heating fuel for the period from 15 October to 30 April each year)

21 EUR/1000lt

Internal combustion oil other than those mentioned above (diesel)

410 EUR/1000lt

External combustion oil (fuel oil – mazut)

38 EUR/1000lt

15 EUR/1000lt

Kerosene (lamp oil) as engine fuel / Special jet fuel

410 EUR/1000lt

330 EUR/1000lt

Kerosene (lamp oil) as a heating fuel

280 EUR/1000lt (εφόσον χρησιμοποιούνται ως καύσιμα θέρμανσης για τη χρονική περίοδο από τη 15η Οκτωβρίου μέχρι και την 30ή Απριλίου κάθε έτους)

21 EUR/1000lt

Kerosene (lamp oil) other than those mentioned above

410 EUR/1000lt

Liquefied petroleum gases (LPG) used as motor fuel

430 EUR/1000 Kg

125 EUR/1000Kg

Liquefied petroleum gases (LPG) and methane used as heating fuel and for other purposes

60 EUR/1000Kg

0 EUR/1000Kg

Liquefied petroleum gases (LPG) and methane for industrial, craft and commercial use in engines

120 EUR/1000Kg

41 EUR/1000Kg

Natural gas used as engine fuel

0,00 EUR/GJ mixed heating power

2.60 EUR/GJ mixed heating power

Natural gas used as heating fuel for domestic use

0,3 EUR/GJ mixed heating power

0.3 EUR/GJ mixed heating power

Natural gas used as heating fuel other consumers

1,5 EUR/GJ mixed heating power

0.15 EUR/GJ mixed heating power

Natural gas used for other purposes from 0 to 36.000 GJ

1,5 EUR/GJ mixed heating power

0.3 EUR/GJ mixed heating power

Natural gas used for other purposes from 36.000 to 360.000 GJ

0,45 EUR/GJ mixed heating power

0.3 EUR/GJ mixed heating power

Natural gas used for other purposes from 360.001 to 1.800.000 GJ

0,40 EUR/GJ mixed heating power

0.3 EUR/GJ mixed heating power

Natural gas used for other purposes from 1.800.000 to 3.600.000 GJ

0,35 EUR/GJ mixed heating power

0.3 EUR/GJ mixed heating power

Natural gas used for other purposes than 3.600.000 GJ

0,3 EUR/GJ mixed heating power

0.3 EUR/GJ mixed heating power

Lithanthraka, lignite and coke used as heating fuel

0,3 EUR/GJ

0.15 EUR/GJ

Lithanthraka, lignite and coke used for other purposes

0,3 EUR/GJ

Electricity for business use by high-voltage consumers

2,5 EUR/ΜWh

0.5 EUR/ΜWh

Electricity for business use, from other consumers

5 EUR/ΜWh

0.5 EUR/ΜWh

Electricity for non-business and domestic use

2,2 EUR/ΜWh

1 EUR/ΜWh

Electricity for non-business use from other uses

5 EUR/ΜWh

1 EUR/ΜWh

EFK Rates on Ethyl Alcohol/Alcoholic Beverages

Product

Minimum EU Rates

National EFK Rate

Ethyl alcohol (per hectolitre of anhydrous ethyl alcohol)

550 € ή 1.000€ / per hectolitre of anhydrous ethyl alcohol

2.450 € / per hectolitre of anhydrous ethyl alcohol

Reduced Rate

1.225 € / per hectolitre of anhydrous ethyl alcohol especially for the products Ouzo, Tsipouro, Tsikoudia

Beer (per Plato degree by volume and per hectolitre of beer)

0,748 € / Plato degree by volume and per hectolitre of beer

5 € / Plato degree by volume and per hectolitre of beer

Beer (per Plato degree by volume and per hectolitre of beer) for Independent Small Breweries (Annual production up to 200.000 hectolitres of beer per year)

Rate may not be set above 50% of the national standard rate

2,5 € / per degree Plato by volume and per hectolitre of beer

Intermediate products

45 € / per hectolitre of finished product

51 € / per hectolitre of finished product

Plain Wine / Sparkling Wine

0 € / per hectolitre of finished product

0 € / per hectolitre of finished product

Fermented beverages other than wine and beer

0 € / per hectolitre of finished product

20 € / per hectolitre of finished product

EFK Rates on Tobacco Products

Product

EFK Rate

Cigarettes

Fixed Tax: 82,50 € /per thousand (1.000) pieces of cigarettes (1 tax unit)

Proportional Tax: 26 % calculated on the retail price of one thousand (1.000) pieces of cigarettes (1 tax unit) In any case, the total amount of the excise duty cannot be less than 117,50 € /per thousand pieces of cigarettes (1 tax unit)

Cigars and Cigarillos

35% of their retail selling price per kilogram

Fine-cut tobacco intended for the manufacture of handmade (roll-your-own) cigarettes

170 € / per kilogram net weight

Other smoking tobaccos

156,70 € / per kilogram net weight

Consumption Tax on Coffee and E-cigarettes

Excise duty is also levied on the following products:

  • Refill liquids contained in electronic cigarettes or in special refill containers or disposable vials intended to be incorporated into electronic cigarette devices. E-cigarette devices are not subject to excise duty if they consist only of the external device and do not contain liquids consumed through it. The tax rate is set at 0,10 € per millilitre (ml) of product.
  • For roasted coffee, the tax rate is set at 3 € per kilogram of net weight contained in the finished product.
  • For unroasted coffee, the tax rate is set at 2 € per kilogram net weight.
  • For extracts, essences and concentrates of coffee in liquid or solid form, other than those intended for use in food preparations, the tax rate shall be set at 4 € per kilogram of net weight contained in the finished product.
  • In the case of preparations based on extracts, essences or concentrates of coffee or based on coffee, the tax rate shall be set at 4 € per kilogram of net weight contained in the finished product.
  • On the tobacco blend contained in the electrically heated tobacco product the tax rate shall be set at 156,70 € per kilogram of net weight of the tobacco blend of the product.
  • – In the substrate or container of nicotine or nicotine and other substances or other substances without nicotine, in solid form contained in the electrically heated smokeless product, the tax rate is set at 156.70€ per kilogram net weight of substrate or container of nicotine or nicotine and other substances or other substances without nicotine, in solid form of the product.
  • In the substrate of nicotine or nicotine and other substances, in solid form contained in “nicotine sachets”, the tax rate is set at fifty euros (50) per kilogram of net weight of nicotine substrate or nicotine and other substances, in solid form of the product .
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