Flavourings with alcohol. CJEU: it is the intended purpose that counts, not the actual use

Excise Duty Wednesdays

The Court of Justice of the European Union (Case T-614/24, AROCO, 22 October 2025) clarified the application of Article 27(1)(e) of Directive 92/83/EEC.

The Court ruled that the exemption from excise duty for flavouring substances containing alcohol cannot be made conditional on proof of their actual use in beverages with an alcohol content of ≤1.2%.

It is sufficient that the products are intended for the production of food or non-alcoholic beverages – the mere intention to use them for this purpose is sufficient.

This ruling reduces the burden of proof for manufacturers and distributors of flavourings and limits the risk of disputes with customs authorities.