Last update of excise taxes applied to beverages with alcoholic content

April 28, 2017

Customs & Global Trade Flash

Through resolution RES-DGH-033-2017, published in the Official Gazette No. 77 on April 25th 2017, the Treasury Department informed the latest update of excise taxes, applied to beverages with alcoholic content, according to the Article 1 of Act No. 7972.
This update is performed on a quarterly basis, according to the consumer price index, between the months of December 2016 and March 2017, which reflected results in a variation of 0.55%, generating the changes detailed below:

% of Alcoholic content
Excise tax
(CRC per alcohol unit)
Up to 15%
Above 15% up to 30%
Above 30%

This new decree repealed the resolution RES-DGH-002-2017 (January 9th, 2017) and will enter into force from May 1st, 2017.

For further information

Carla Coghi
Tax & legal
Silvia González
Senior Manager
Tax & Legal
Jaime Morales
Tax & Legal

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