What are excise goods and goods liable to consumer tax?
Excise goods are:
- beer
- wine and intermediate products (for instance sherry and port)
- other products containing alcohol (for instance spirits)
- tobacco products (for instance cigarettes, cigars and pipe/cigarette tobacco)
- mineral oil (for instance petrol, diesel oil and LPG)
Goods liable to consumer tax are:
- fruit and vegetable juices
- soft drinks