Amendments relate to taxation of oil derivatives and tobacco
products. The principal amendments relate to:
- calculation of the amount and excise duty rate on oil derivatives and tobacco products until 2016;
- increase and gradual leveling off of excise duty on motor fuels, gas oil and liquefied petroleum gas (LPG) used as fuel for passenger vehicles, where the amount of excise duty on LPG remains lower because it is considered an environmentally friendly fuel;
- excise duty refunds on particular oil derivatives used for industrial purposes and as energy fuel in the production of electrical energy and for heating.