Annex A
MINIMUM RATES OF EXCISE DUTYALCOHOL
Spirits | 550 euro per hectolitre of pure alcohol
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Intermediate products | 45 euro per hectolitre (ie fortified wines) of finished products
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Wine | Zero rate |
Beer | 1.87 euro per degree of alcohol of finished product per hectolitre (or 0.748 euro per hectolitre per degree Plato)
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