The specific excise tax on cigarettes will be increased from January 1, while the proportional one will remain the same.
As stated in the notification of the Customs Administration for excise tax payers, the specific excise duty is increased from 52 euros to 53,5 euros per thousand pieces, while the proportional one remains the same at 24,5 percent of the retail price of cigarettes.
In accordance with Article 36a, paragraph 1 of the Law on Excises, in the event of a change in the amount of excise duty, in the specific case on cigarettes, manufacturers, importers as well as others who carry out wholesale trade, and who, on the day before the change in the amount of excise duty, have the specified excise product in stock , are obliged to make a list of stocks and to calculate and pay the excise tax difference according to the amounts and rates prescribed by the Law.
"In accordance with the exemption prescribed in Article 36a paragraph 2 of the Law, those who carry out retail trade in tobacco products are not obliged to list their inventory in the event of a change in the amount of the excise duty," explained the Customs Administration.
The calculation of the excise duty difference is submitted to the competent organizational unit of the Customs Administration through the information system for electronic exchange of excise data, within 15 days after the end of the month in which the excise duty was changed, i.e. by February 15.
The Customs Administration noted that the Law on Excise duties prescribes misdemeanor liability and fines, if inventory, calculation and payment of excise duty are not carried out.
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