The theft of alcohol stocks can result in a double loss for the operator: the goods themselves and, until recently, the risk of also having to pay the corresponding excise duty.
A reform that took effect on 20 August 2026 changes that position.
A new rule in the event of theft
Article 49 of the Act of 18 August 2026 amended Article L. 313-37 of the French Code on Taxes on Goods and Services.
Now, Article L. 313-37 of that Code provides that excise duty is not payable where a product is irretrievably lost as a result of theft that has been duly recorded and reported during the reference year in which the excise duty is due.
The measure concerns excise duty on alcohol and alcoholic drinks. It is not a general exemption from “customs duties” in the event of theft.
An exemption that is not automatic
The provision contains an important restriction.
Excise duty remains payable where evidence establishes:
- fraud;
- gross negligence;
- or a serious breach of the taxpayer’s monitoring and security obligations.
How the stock was stored and protected can therefore become central during an audit.
What should be retained after the theft?
The evidence should be assembled immediately.
It must in particular establish that the theft occurred, which products were concerned and the quantities irretrievably lost.
In practice, retain:
- the theft report and declaration;
- a precise inventory of the missing goods;
- stock accounts and traceability records;
- any declarations made to the insurer;
- evidence of the monitoring and security measures in place.
Is the theft sufficiently documented to establish the products’ irretrievable loss and address any challenge concerning stock security?
Have you suffered a theft of wine or spirits and need to determine whether excise duty remains payable? Contact the firm.