At today's session, the Government established the Law on Amendments to the Law on Excise Taxes, according to which excise taxes on carbonated and non-carbonated water with added sugar or other means for sweetening or flavoring and non-alcoholic beer are reduced.
"In the Excise Law ("Official Gazette of the Republic of Montenegro", no. 65/01 and 76/05 and "Official Gazette of Montenegro", no. 76/08, 50/09, 78/10, 61/11, 28/12, 38/13, 45/14, 1/17, 50/17, 55/18, 76/20, 49/22, 65/22, 152/22 and 27/23) in Article 1 paragraph 2 point 4 is changed and reads: carbonated and non-carbonated water with the addition of sugar or other means for sweetening or flavoring and non-alcoholic beer", according to the Government.
As they added, in Article 49a, paragraph 4, the words: "in the amount of 0,70 euros" are replaced by the words: "in the amount of 0,20 euros".
Article 3 Article 56c is amended to read: "Carbonated and non-carbonated water with added sugar or other means for sweetening or flavoring and non-alcoholic beer.
Article 56c Carbonated and non-carbonated water with added sugar or other means for sweetening or flavoring and non-alcoholic beer are products from tariff codes CN 2202 10 00 and CN 2202 91 00."
Article 4 Article 56d is amended to read: "(1) Excise base for carbonated and non-carbonated water with added sugar or other means for sweetening or flavoring and non-alcoholic beer is the amount of excise products expressed in hectoliters.
The proposal states that the excise duty on products from paragraph 1 of this article amounts to EUR 35,00 for carbonated water with the addition of sugar or other means for sweetening or flavoring, and EUR 25,00 for non-carbonated water with the addition of sugar or other means for sweetening or flavoring. and non-alcoholic beer.
The provision of Article 49a paragraph 4 of this law will apply from January 1, 2024.
This law enters into force on the eighth day from the day of its publication in the "Official Gazette of Montenegro".
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