The subjects of excise duty taxation are:
- Alcohol and alcoholic beverages:
- Beer
- Wine
- Other fermented beverages other than wine and beer
- Intermediate products
- Ethyl alcohol
- Manufactured tobacco:
- Cigarettes
- Cigars
- Cigarillos
- Fine cut smoking tobacco for the rolling of cigarettes
- Other smoking tobacco
Tobacco products – national tax:
- E-liquids (with or without nicotine)
- Heated tobacco products
- Novel tobacco products
- Energy products and electricity:
- Leaded petrol falling within CN codes 2710 11 51 and 2710 11 59
- Unleaded petrol falling within CN codes 2710 11 41, 2710 11 45, 2710 11 49
- Aviation spirit falling within CN codes 2710 11 31 and 2710 11 70
- Diesel – motor fuel falling within CN codes 2710 19 41 - 2710 19 49
- Diesel – heating fuel falling within CN codes 2710 19 41 - 2710 19 49
- Blue diesel falling within CN codes 2710 19 41 - 2710 19 49
- Kerosene – jet fuel falling within CN codes 2710 19 21 and 2710 19 25
- Kerosene – heating fuel falling within CN codes 2710 19 21 and 2710 19 25
- LPG – motor fuel falling within CN codes 2711 12 11 - 2711 19 00
- LPG – heating fuel falling within CN codes 2711 12 11 - 2711 19 00
- Heavy fuel oil falling within CN codes 2710 19 61 – 2710 19 69
- Natural gas falling within CN codes 2711 11 00, 2711 21 00 and 2711 29 00
- Solid fuels (coal and coke) falling within CN codes 2701, 2702 and 2704
- Electricity falling within CN code 2716
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