Understanding Alcopop (Premix) Classifications Across Different Countries

In some European countries there is an extra excise category for premix drinks, also called Alcopops.

It is important that products that fall under this category are registered correctly on the Bemakers platform as an increased excise duty rate is applied to Alcopos/Premix drinks. Currently this applies for Germany, France and Switzerland.

Below one can find the details for the three mentioned markets. Please be aware that each country has its own definition. In case you are uncertain please reach out to us. In order to have certainty in terms of a product being categorized as Alcopo or not local customs authorities are able to provide an assessment.

Germany: Alcopop (Premix) Definition

In Germany, alcopops are mixed drinks containing alcohol, produced using non-alcoholic or fermented beverages combined with taxable alcohol products as outlined in Section 1 (2) of the Alcohol Tax Act (AlkStG). These beverages must meet the following criteria:

1. Base Components:
   • Non-Alcoholic or Fermented Beverages: These include drinks with an alcohol content of up to 1.2% by volume, such as lemonade or cola, or fermented beverages with an alcohol content of more than 1.2% by volume, like lightly fermented fruit wine, grape wine, beer, or other fermented beverages (e.g., malt or mead).
   • Alcoholic Products: The mix must include alcohol or alcohol-containing products as defined by the AlkStG.
2. Alcohol Content:
   • The finished beverage must have an alcohol content of more than 1.2% by volume but less than 10% by volume.
3. Packaging:
   • The beverage must be pre-mixed, ready-to-drink, and sold in sealed, commercially available containers, ready for direct consumption by the end consumer.
4. Tax rate:
   • Alcopops in Germany are subject to a specific alcopop tax, in addition to the standard alcohol excise duties. The alcopop tax is calculated based on the amount of alcohol contained in the product, amounting to 5,550 euros per hectoliter (100 liters) of pure alcohol at 20 degrees Celsius.

For example, an alcopop with an alcohol content of 5.5% by volume in a 0.275-liter bottle would incur a special tax of around 84 cents per bottle.

Source: https://www.zoll.de/DE/Fachthemen/Steuern/Verbrauchsteuern/Alkohol-Tabakwaren-Kaffee/Steuergegenstand-Besonderheiten-Wein/Alkopop/alkopop_node.html

France: Alcopop (Premix) Definition

In France, a premix or alcopop is defined as a pre-mixed drink based on a spirit (such as gin, rum, vodka, wine, whisky, or beer) mixed with tonic, soda (cola), or fruit juice. These drinks contain alcohol, even if they taste like soda. The following criteria apply:

1. Alcohol Content:
   • Premixed drinks and alcopops with an alcohol content of more than 1.2% but less than 12% by volume are subject to an additional tax rate.
2. Sugar Content:
   • The drink must contain a minimum of 35g of sugar per liter. This includes all sugars and artificial sweeteners, calculated as invert sugar based on laboratory analysis.
3. Composition:
   • Alcopops may also be known as "ready-to-drink" beverages, made from ethyl alcohol of agricultural origin (including fermentation), which is not consumable as such. By adding ingredients like lemonade, water, aroma, and sugar, these beverages become drinkable. This category also includes alcopops made from wine, fruit wine, and beer malt.
4. Tax Rate:

The standard excise tax for the drink category is calculated first, and then the premix tax rate is applied.

1. • €3 per deciliter of pure alcohol for drinks falling under the tax categories of wines or other fermented drinks.
   • €11 per deciliter of pure alcohol for other drinks.

Source: https://www.douane.gouv.fr/fiche/droits-des-alcools-et-boissons-alcooliques 

Switzerland: Alcopop (Premix) Definition

In Switzerland, alcopops are classified based on several criteria. These beverages generally need to meet the following cumulative conditions:

1. Alcohol Content:
   • The beverage must have an alcohol content of less than 15% by volume.
2. Sugar Content:
   • The drink must contain a minimum of 50g of sugar per liter. This includes all sugars and artificial sweeteners, calculated as invert sugar based on laboratory analysis.
3. Ready for Consumption:
   • The product must be mixed and ready for consumption.
4. Packaging and Appeal:
   • The packaging should be designed to appeal to young people, often using colorful designs.
5. Price:
   • The beverage is typically priced low, making it affordable for younger consumers.
6. Taste:
   • The drink must have a clear sweetness detected during a taste test. A significant bitterness would exclude it from this classification.
7. Consistency:
   • The liquid should not be viscous.
8. Bottle Size:
   • The product is typically packaged in bottles smaller than 0.5 liters.
   • Tax rate

There is a own category for alcopos and Premix drinks which is applied to those drinks, so no “on top” fees but Alcopos are subject to 116 CHF per liter of pure alcohol.

Source: https://www.bazg.admin.ch/bazg/de/home/themen/alcohol/einstufungsanfragen/hinweise_zur_besteuerung_spezieller_produkte1/alcopops.html

https://www.bazg.admin.ch/bazg/de/home/themen/alcohol/steuersaetze.html

Hard Seltzers are so far not categorized as Alcopops (premix drinks) in Germany, France, and Switzerland. Detail explanations find below.

So-called "hard seltzers" are alcoholic, carbonated drinks that have flavorings added to them. They are offered as lifestyle products that contain little sugar and calories but are still alcoholic. The alcohol is usually obtained by fermenting malt or sugar.

Germany: In Germany, hard seltzers are generally categorized based on their alcohol content and composition. They are often seen as a type of pre-mixed alcoholic beverage, but they are treated differently from traditional alcopops. Hard seltzers typically have a low alcohol content (around 5% ABV) and are low in sugar and calories. Due to their unique characteristics, they are not classified under the same category as alcopops, which are subject to a specific alcopop tax. Instead, hard seltzers fall under the broader category of "alcoholic beverages," and their tax treatment depends on the specifics of their alcohol content and production process.

France: In France, hard seltzers are classified as spirit-based beverages due to their alcohol content and composition. Initially, these drinks were categorized under either beer or fermented beverages; however, recent regulations have reclassified them under the category 2208 (spirits). This classification subjects hard seltzers to a higher tax rate, similar to that applied to spirits and other pre-mixed alcoholic drinks. This reclassification reflects the French regulatory approach to managing emerging alcoholic beverage categories, particularly those that might appeal to younger or health-conscious consumers.

Switzerland: In Switzerland, hard seltzers are also considered within the category of spirit-based beverages. They must meet specific criteria regarding alcohol content and sugar levels to determine their classification and tax treatment. The Swiss approach is somewhat aligned with the European Union regulations, focusing on the alcoholic content and the product's market presentation. Hard seltzers are taxed based on their alcohol content, and like in France, they are subject to excise duties that apply to spirit-based beverages.