The Directorate General of Customs and Indirect Taxes (DGDDI) has announced the launch of a new version of the CIEL online service (v.2.14.0) from May 28, 2026. This development aims to enable the management and settlement of the so-called “premix” tax for certain alcoholic beverages containing substances that stimulate the body.
What is the “premix” tax?
In accordance with the provisions of paragraph I bis of Article 1613 bis of the General Tax Code, the following alcoholic beverages are concerned:
- whose acquired alcoholic strength by volume is greater than 1.2%;
- containing substances that stimulate the body.
These products are subject to a specific tax commonly known as the “premix tax.” You can also consult our article detailing what the premix tax is in France.
Comprehensive support within the CIEL online service
With version 2.14.0, the CIEL online service now allows the settlement of this tax for all the mixtures concerned.
This feature is available for all types of declarations: DRM, DRA, VAD, DMI.
The associated excise duties are declared under the following tax codes:
- L540 for the mainland;
- L535 for overseas departments (DOM).
This development allows operators to more easily declare their tax obligations directly in CIEL and to ensure better regulatory compliance.
What steps should operators who have already filed declarations take?
The DGDDI draws the attention of operators who may have already declared in CIEL releases of the beverages concerned before the effective entry into force of the new provision.
In this case, companies are invited to:
- close the relevant products in the online service;
- recreate these products;
- select the application of the “premix” tax when creating them.
This operation is necessary to ensure the correct settlement of duties and taxes owed.
Key takeaways
The release of CIEL version 2.14.0 marks a significant step forward in the management of excise duties applicable to alcoholic beverages containing stimulants. Affected operators must verify their settings and, if necessary, update their product data sheets to ensure the compliance of their declarations as soon as this new version is implemented.
The Eurotax teams remain committed to supporting professionals in understanding and implementing regulatory and reporting changes related to excise duties. Please do not hesitate to contact us for any information.
