{"id":3028,"date":"2026-11-13T15:47:41","date_gmt":"2026-11-13T14:47:41","guid":{"rendered":"https:\/\/example.invalid\/?p=3028"},"modified":"2026-11-13T15:49:53","modified_gmt":"2026-11-13T14:49:53","slug":"vol-boissons-alcooliques-accise-loi-agricole-2026","status":"publish","type":"post","link":"https:\/\/abdennour-avocat.fr\/en\/vol-boissons-alcooliques-accise-loi-agricole-2026\/","title":{"rendered":"Theft of alcoholic beverages: since August 2026, excise duty may no longer be payable"},"content":{"rendered":"<p data-pm-slice=\"1 1 []\">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.<\/p>\n<p>A reform that took effect on <strong>20 August 2026<\/strong> changes that position.<\/p>\n<h2>A new rule in the event of theft<\/h2>\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000054707007\">Article 49 of the Act of 18 August 2026<\/a> amended Article L. 313-37 of the French Code on Taxes on Goods and Services.<\/p>\n<p>Now, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000044603481\">Article L. 313-37 of that Code<\/a> provides that excise duty is not payable where a product is irretrievably lost as a result of <strong>theft that has been duly recorded and reported<\/strong> during the reference year in which the excise duty is due.<\/p>\n<p>The measure concerns excise duty on alcohol and alcoholic drinks. It is not a general exemption from \u201ccustoms duties\u201d in the event of theft.<\/p>\n<h2>An exemption that is not automatic<\/h2>\n<p>The provision contains an important restriction.<\/p>\n<p>Excise duty remains payable where evidence establishes:<\/p>\n<ul data-spread=\"false\">\n<li>fraud;<\/li>\n<li>gross negligence;<\/li>\n<li>or a serious breach of the taxpayer\u2019s monitoring and security obligations.<\/li>\n<\/ul>\n<p>How the stock was stored and protected can therefore become central during an audit.<\/p>\n<h2>What should be retained after the theft?<\/h2>\n<p>The evidence should be assembled immediately.<\/p>\n<p>It must in particular establish that the theft occurred, which products were concerned and the quantities irretrievably lost.<\/p>\n<p>In practice, retain:<\/p>\n<ul data-spread=\"false\">\n<li>the theft report and declaration;<\/li>\n<li>a precise inventory of the missing goods;<\/li>\n<li>stock accounts and traceability records;<\/li>\n<li>any declarations made to the insurer;<\/li>\n<li>evidence of the monitoring and security measures in place.<\/li>\n<\/ul>\n<p>The <a href=\"https:\/\/www.douane.gouv.fr\/fiche\/droits-des-alcools-et-boissons-alcooliques\">French Customs also emphasises the importance of accounts and stock declarations for operators holding products subject to excise duty<\/a>.<\/p>\n<p><strong>Is the theft sufficiently documented to establish the products\u2019 irretrievable loss and address any challenge concerning stock security?<\/strong><\/p>\n<p>Have you suffered a theft of wine or spirits and need to determine whether excise duty remains payable? <strong>Contact the firm.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Depuis le 20 ao\u00fbt 2026, le Code des impositions sur les biens et services pr\u00e9voit une r\u00e8gle sp\u00e9cifique en cas de perte d\u00e9finitive d\u2019alcools \u00e0 la suite d\u2019un vol d\u00fbment constat\u00e9 et d\u00e9clar\u00e9.<\/p>","protected":false},"author":2,"featured_media":3095,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-3028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-douanier"],"acf":[],"_links":{"self":[{"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/posts\/3028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/comments?post=3028"}],"version-history":[{"count":2,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/posts\/3028\/revisions"}],"predecessor-version":[{"id":3285,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/posts\/3028\/revisions\/3285"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/media\/3095"}],"wp:attachment":[{"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/media?parent=3028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/categories?post=3028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/tags?post=3028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}