Excise stamps for tobacco products
The release for consumption of tobacco products that are manufactured or imported in the excise area is allowed only if they are marked with an excise stamp issued by the Customs Administration on which special markings and serial number are printed.
Excise stamps of Type 1, Type 2 and Type 3 contain a 5 mm wide hologram strip, vertically placed on the left side of the excise stamp, security markings with a serial number, data on the number of smoking units in the package or weight expressed in grams or volume expressed in milliliters of liquid for filling electronic cigarettes.
Excise stamps of Type 4 and Type 5 contain a 5 mm wide holographic strip, vertically placed on the left side of the excise stamp and security markings with a serial number.
Type 1 and Type 4 excise stamps are 44 mm wide and 20 mm high, made of wood-free paper in a rectangular shape and are used to mark all types of tobacco products.
Type 2 excise stamps are 36 mm wide and 15 mm high, Type 3 and Type 5 are 44 mm wide and 15 mm high, made of wood-free self-adhesive paper in a rectangular shape and are used to mark all types of tobacco products except cigarettes.
Excise duty stamps may be obtained by the manufacturer and importer of tobacco products, upon request to the competent customs authority.
The excise stamp shall be adhered to the individual packaging under the cellophane or other transparent envelope, so that it shall be visible in such a way that it permanently damages when opening the packaging. The original packages of cigars and other tobacco products, which are not covered with cellophane or other transparent sheath, may be affixed directly to the packaging, in a way that will permanently be damaged when opening the packaging, while excise stamps may be affixed in a customs or a tax warehouse.
Tobacco products which are not marked with an excise stamp, or are marked with a damaged excise stamp or otherwise different from the prescribed, shall be considered products for which the excise duty has not been calculated and paid and their release for consumption in the tax territory is not allowed.
The obligation to mark excise duty marks does not apply to:
- tobacco products brought by travelers from abroad and not covered by Article 48 paragraph (1) item 3) of this Law;
- tobacco products that the citizens of the Republic of Macedonia and foreign citizens receive from abroad in accordance with the customs regulations and are not covered by Article 48 paragraph (1) item 4) of this Law and
- tobacco products imported into the excise area and released for trade at an international fair, exhibition or other event or as samples.
In these cases, the excise duty must be declared without delay to the competent customs authority and immediately paid.