Amendment to the Excise Duties Code

In brief

Decree‑Law 126‑C/2025 of 5 December amends several provisions of the Excise Duties Code.

In detail

Following the obligations to transpose EU legislation and the tax simplification announced by the Government, Decree‑Law 126‑C/2025 amends the Excise Duties Code, namely:

• Redefinition of ”still wine”;

• Clarification of exemptions for supplies to ships and aircraft;

• Revision of movements under duty-suspension regimes;

• Strengthening of the rules on alternative evidence and exclusion of loss tolerances where there are indications of irregularity;

• Exclusion from exemption of biofuels produced from palm oil.

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