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V3417-20 25 November 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre el alcohol y bebidas derivadas

Import of flavouring agents may be exempt from Alcohol and Derived Beverages Tax

A query was raised regarding whether an imported vanilla-flavoured product for sponge cakes is exempt from Alcohol and Derived Beverages Tax. The DGT indicates that the exemption depends on whether the product contains alcohol with a volume strength exceeding 1.2% vol. and whether its use would allow for a tax refund.

The question raised

Exemption of the described product under the Tax on Alcohol and Derived Beverages.

The DGT's ruling

If the product contains components from CN codes 2207 or 2208 with an alcohol content exceeding 1.2% vol., it could be subject to the tax. However, the importation of products from a chapter other than 22 shall be exempt if their internal manufacture would allow for a tax refund due to their use in the preparation of flavorings for food products.

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