Excise Duties | KPMG | RS

Excise Duties

Excise Duties

Starting from August 1 excise duty is levied on electricity

1000

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The Law on Amendments to the Law on Excise Duties (Official Gazette no. 55 dated 25 June 2015) introduces excise duty on electricity, as well as on tobacco products that are heated but not burned during use, as well as on liquid fillers for electronic cigarette cartridges.

Besides this, the option has been cancelled for a customs warehouse, based on customs regulations, to also be granted the status of an excise duty warehouse, according to excise duty regulations.

Excise duty on tobacco products that are heated but not burned during use, and on liquid fillers for electronic cigarette cartridges is levied starting as of 3 July 2015.

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