French Premix Tax (Taxe Prémix): What UK and International Operators Need to Know

Canned cocktails, ready-to-drink (RTD) mixers, alcopops, alcoholic energy drinks: these products are growing fast on the French market and many operators importing or distributing them in France are unaware that they may fall under a specific levy, separate from the standard alcohol excise duty. This is the French premix tax (taxe prémix), codified at Article 1613 bis of the French General Tax Code (CGI).

This guide explains what counts as a premix under French law, the two separate branches of the tax, the applicable rates, the 2026 reform timeline, and the most practical questions for operators: who owes it, when, and how to prove it in a tax inspection.

What is Premix Under French Law?

In France, a premix (prémix) is a pre-mixed drink combining an alcoholic base (spirits, wine, beer) with an ingredient that facilitates or masks consumption: sugar, flavouring, soda, or, since 2025, a stimulant substance. The tax’s stated aim is to curb consumption of products that mask the actual alcohol content perceived by the consumer, particularly among younger drinkers.

In UK and international markets, these products are commonly known as alcopops, RTDs, FABs (flavoured alcoholic beverages), or hard seltzers, the French tax applies to the same product category, regardless of how they are branded.

Classic examples subject to the tax:

• Whisky-cola, vodka-cola, rum-cola
• Vodka-apple, vodka-orange
• Ready-to-drink canned cocktails (RTDs)
• Alcoholic energy drinks (alcohol + caffeine, taurine…)

What does NOT count as a premix under French law:

• Shandy (beer + lemonade)
• Bottled punches, sangrias
• Pineau des Charentes and other mistelles
• Pure spirits, wines, ciders as defined by EU Regulation 2019/787

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The Two Branches of the French Premix Tax

The tax is not triggered by a single criterion, there are two separate sets of conditions, both codified in the same article but following distinct logics. Either one is sufficient to make a product taxable.

Branch 1: Classic Premix (Alcohol + Sugar)

The older branch. It applies to drinks that meet both of the following conditions simultaneously:

• An alcoholic strength between 1.2% and 12% ABV
• A sugar content exceeding 35 g/litre (or equivalent sweetener effect)

The reference administrative guidance on this branch is the circular of 31 July 2025 (DGDDI, BOD No. 7593), which replaces and supersedes the 2017 circular. It does not change the rates or the fundamental criteria, but clarifies the scope, declaration procedures, and materials accounting obligations.

Branch 2: Stimulant Premix (New Since 2026)

Introduced by Law No. 2025-1403 of 30 December 2025 (French Social Security Financing Act for 2026, Article 34, inserting a I bis into Article 1613 bis CGI). It applies to drinks meeting both of the following:

• An alcoholic strength above 1.2% ABV, with no upper limit
• The presence of a substance with a stimulant effect

This branch is broader than Branch 1: no 12% ABV ceiling, no sugar threshold required. A 18% ABV spirit drink containing caffeine can fall within Branch 2 while escaping Branch 1 entirely.

Is the list of stimulant substances exhaustive?

Yes. The Order of 25 June 2026 (published in the Official Journal on July 17, 2026), issued to implement Section I bis of Article 1613 bis of the General Tax Code, establishes a closed list of the substances in question, without the phrase “including but not limited to”:

1. Caffeine
2. Guaranine
3. Taurine
4. Ginseng

French Premix Tax Rates 

Practical example: a 33 cl can of vodka-cola at 5% ABV contains 1.65 cl of pure alcohol. Tax due: 1.65 × €11 = €18.15/hl, i.e. approximately €0.06 per can.

These rates apply in addition to the standard French alcohol excise duty, the premix tax is cumulative with excise.

Reform Timeline: When did each text come into force?

The actual chronology of the 2026 reform reveals a significant gap between the legal principle and the tools needed to comply with it:

Between 31 December 2025 and 1 September 2026, the taxation principle was legally in force without operators having access to a complete declaration tool (until May 2026) or a binding list of covered substances (until September 2026).

Who is liable for the French Premix Tax?

Article 1613 bis (III) CGI cross-references the rules applicable to French alcohol excise (CIBS, Art. L.311-26 et seq.). Liability depends on the triggering event:

• Production or importation into France → the manufacturer or importer
• Release from a suspensive regime (fiscal warehouse) → the authorised warehousekeeper dispatching the goods
• Receipt in France of goods already released for consumption in another EU Member State → the registered consignee, certified consignee, or fiscal representative
• Holding or storage outside suspension, without proof that excise has been paid anywhere in the EU → the person holding the goods — potentially the buyer-reseller themselves

When Does the Tax Become Due?

The tax becomes due at the point of release for consumption (CIBS, Art. L.311-12 and L.311-15) — the first of the following events: irregular exit from suspension, exit from the suspensive regime, or holding/storage outside suspension without excise paid anywhere in the EU.

The French premix tax is single-phase: it is due only once. Once paid, the product circulates as duty-paid and must not be taxed again, provided its fiscal status is correctly documented throughout the commercial chain.

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Proof of Payment: How to Demonstrate the Tax Has Been Paid

This is the most practical question for a buyer-reseller who did not themselves trigger the original release for consumption.

The Document That Counts

Since Decree No. 2025-590 of 27 June 2025, the domestic circulation of duty-paid alcoholic beverages between professionals no longer requires a mandatory paper Simplified Accompanying Document (SAD). A standard commercial invoice suffices, provided it includes:

• The identity of the consignor, consignee, and carrier
• The nature and quantity of the products
• The date of issue
• A unique reference number allowing the movement to be traced in the consignor’s commercial records

The French fiscal stamp (“Marianne”) exists but applies only to the wine sector.  It is not available as an alternative for spirit-based premix products.

These documents must be retained by the sender and the recipient in accordance with the conditions set forth in Article L.102 B of the “Livre des procédures fiscales” (not available in english).

The Risk if you cannot prove it

Without a correctly annotated invoice, a customs inspection can reclassify the holding of the products as a new release for consumption. The holder then becomes liable for the tax themselves. The burden of proof lies with whoever holds the goods at the time of the inspection.

How to Declare the French Premix Tax

The premix tax is declared and settled via the French customs e-service CIEL (Contributions Indirectes En Ligne), within the monthly Recapitulative Movement Declaration (DRM). Branch 2 (stimulants) has been integrated into CIEL since version 2.14.0, live since 28 May 2026.

Key Operational Checks

• A product only needs to meet one branch: you do not need to have alcohol + sugar + stimulant all together.
• The stimulant list is closed: check the exact composition, not the commercial product category.
• The July 2025 circular covers Branch 1 only: it predates Branch 2 and does not explicitly cover stimulant premixes. Direct verification with the DGDDI is advisable for borderline cases.
• Always request documented proof of duty-paid status from your supplier, not just a standard invoice.
• Exports outside the EU and dispatches to other EU Member States are not subject to the French premix tax.
• Flows between mainland France and the French overseas territories (DROM) are exempt at departure and taxed upon consumption in the destination territory.