Answer to Written Question: Declaration of alcoholic strength and customs duties
(Source: European Parliament)
Answer given by Mr Gentiloni
on behalf of the European Commission
1. The excise duty on imported alcoholic beverages is calculated based on the data provided in the customs declaration, the supporting documents that accompany it and any additional information, which may be requested by the competent customs authorities. The combined nomenclature subheading stated in declarations for imported goods determines which rate of customs duty applies. In the case of excise duty on beer, the Member States may choose between two methods of calculating the basis of assessment for the excise duty on beer, namely by reference to the number of hectolitre/degrees Plato of the finished product or by reference to the number of hectolitre/degrees of actual alcoholic strength by volume of the finished product.
2. Regulation (EU) No 1169/2011 concerns the provision of food information to consumers. The provisions of that regulation, including the tolerance values, are not applicable for the calculation of the excise duty. 3. In principle, the customs declaration should correctly indicate the nature of the goods, including the actual alcoholic strength by volume of the beer. Nevertheless, in order to verify the accuracy of the particulars contained in a customs declaration, which has been accepted, the customs authorities may: (a) examine the declaration and the supporting documents; (b) require the declarant to provide other documents; (c) examine the goods; (d) take samples for analysis or for detailed examination of the good
 Articles 162 and 163 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code.