Alcohol

*Alcohol contained in products (alcoholic flavorings, CN code 3302) is exempt from alcohol excise tax pursuant to Section 71(c) of Act No. 353/2003 Coll., on Excise Taxes, as amended. The condition for the exemption is that the flavorings must be used to flavor: 1. beverages, provided that the ethanol content in these beverages does not exceed 1.2% by volume, or 2. other foodstuffs, with the exception of products listed under nomenclature codes 2207 and 2208 (spirits and distillates from agricultural distillation).