Excise Duty on Alcoholic Beverages
Duty Rates
- Grape spirit and arak: LBP 200 per liter.
- Cognac: LBP 750 per liter.
- Beer: LBP 60 per liter.
- Whisky: LBP 400 per liter.
The provisions also apply to other types of alcoholic beverages.
- Industrial alcohol or acetone: LBP 150 per liter at 92 proof.
- Industrial alcohol: LBP 250 per liter at 96 proof.
License Fees for the Sale of Alcoholic Beverages in Containers
Fee Rates
- Importers: LBP 900,000 for each type of each brand.
- Producers: LBP 500,000 for each type of each brand.
- Wholesalers: LBP 500,000.
- Supermarkets: LBP 400,000.
- Other retail outlets: LBP 25,000.
License Fees for the Sale of Alcoholic Beverages by the Glass
Fee Calculation
License fees are calculated based on the tourism classification adopted by the Ministry of Tourism and on the area of the premises in which beverages are served, including restaurants, hotels, furnished apartments, entertainment venues, and night bars.
Objections
An objection must be submitted to the competent department within two months from the date on which the taxpayer is notified.