Premixes, also known as ready-to-drink cocktails, have become a growing market segment in the French drinks industry. These ready-to-drink drinks offer consumers the convenience of a pre-prepared cocktail, eliminating the need to mix multiple ingredients at home. On the other hand, the production and sale of these premixes requires compliance with excise duties and other related taxes. We will address in our article the important information concerning excise duties on Premix in France.
What is a Premix?
Premix is a pre-mixed drink based on a spirit (gin, rum, vodka, wine, whiskey, beer in particular), added with a tonic, soda (cola) or fruit juice. It contains alcohol, although it tastes like soda. It is subject to a contribution as soon as the drink obtained has an acquired alcoholic strength of between 1.2% vol. and12% vol.
In France, it’s a tax collected for the benefit of the National Health Insurance Fund.
The 3 main criteria for a Premix:
1- The ABV alcohol percentage between 1.2 and 12% of the final product
2- Premixes are “drinks” mixed before being placed on the market of which at least two components are edible (flavorings, fruit juices made from concentrates, syrups, for example are not considered as drinks because they are not drinkable before mixing).
3- The invert sugar level (*) must be greater than 35g / liter
(*) the invert sugar level takes into account both the sugar and the sweetening power of the sweeteners (equivalent to sucrose, aspartame, acesulfame K)
Among the best known Premixes are:
- Whiskey-cola
- Vodka-cola
- Rum-cola
- Vodka-apple
- Vodka-orange
Mixing with a cola is not obligatory but very common.
Following this definition, other common drinks could be seen as premixes, but are not considered as such, such as: coolers: beer and lemonade, punches, ti-punchs and bottled sangrias, pineau des Charente and other mistelles.
Alcohol excise duties on Premix:
Excise duties on Premix in France depend on several factors, including the type of alcohol used in the preparation of the cocktail, the volume of alcohol in the finished product and the packaging. Excise rates vary depending on these factors and are determined by the tax authorities.
Generally, Premix is subject to specific excise rates which vary depending on the category of alcohol present in the drink. For example, drinks made from spirits such as vodka, rum, whiskey or beer are generally subject to higher excise rates than drinks made from wine or fermented drinks.
It is important to note that excise duties on Premix are an integral part of the total cost of the product for manufacturers and can influence the sales price to the final consumer. Manufacturers and distributors must therefore comply with applicable tax regulations and pay appropriate excise duties for their products.
Today the process to know whether an alcoholic drink is considered a Premix or not is a bit heavy and requires a lot of attention:
That it would be necessary to determine how the drink is produced, its manufacturing and its composition. And it is also important to know the sugar level in the drink
And then if necessary it is recommended to submit the drink to customs to check and confirm if it is a Premix.
Premix drinks are subject to an additional tax (article 1613 bis of the general tax code). The rate of this tax is set by the finance law.
Premix rates in France
| FAMILY | ABVmin (inc) | ABVmax (inc) | Alcohol excise | EDA rule | Premix |
| Other alcohol less than 18_PREMIX | 1.2 | 12 | 1,866.52 € | HLAP | 11€/deciliter of pure alcohol |
Premix has become an essential part of the drinks landscape in France, offering consumers a practical and delicious alternative to traditional cocktails. But for producers and sellers it can be complicated when they have to pay excise duties and other related taxes.
Eurotax avec son expertise dans les droits d’accises vous assure une conformité pour vos Premix. Vous pouvez nous contacter ici pour obtenir des informations spécifiques sur les droits d’accises applicables aux Premix.
Eurotax, with its expertise in excise duties, ensures compliance for your Premixes. You can contact us here for specific information on excise duties applicable to Premixes.
