Alcoholic beer and beer-based drinks are subject to beer tax. For beer produced domestically, the producer is liable to pay the beer tax. Tax liability arises when the beer leaves the production plant or is used for consumption in the production plant.
For imported beer, the person subject to customs duty is liable to pay the beer tax. Tax liability arises when the beer is released into free circulation under customs law. Beer tax is assessed according to the strength of the beer in degrees Plato, based on the original gravity.