Farmers - small producers of hard alcohol beverages

Agricultural workers - small producers of hard alcohol beverages are persons using fruit and grape as raw material for spirit production intended for further sales and are obliged to submit to the competent customs authority an application for registration in the electronic system of the Customs Administration CDEPS with accompanying documents laid down in accordance with the Rulebook on the manner of excise taxation of alcohol and alcoholic beverages and tobacco products.

The application for authorization shall be submitted in the CDEPS on the following link:

https://trader.customs.gov.mk/trader-meos-ui/protected/main.html

The maximum allowed quantity of annual production shall be 2,500 litres of hard alcohol beverage, with an average strength of 45%, in the range of +/- 5% alcohol. Annual production shall mean production within one calendar year.

The produced quantity per liter hard alcoholic beverage, provided that the annual production does not exceed the quantity of 2,500 litres of hard alcoholic beverage with an average strength of 45%, in the range of +/- 5% alcohol shall have an excise charged in the following manner: 

• MKD 0.00 (zero) denars in the first year;
• MKD 10.00 denars in the second year;
• MKD 20.00 denars in the third year and 
• MKD 30.00 denars in the fourth year and onwards calculated from 01.01.2020.

The farmer - small producer of hard alcoholic beverages before commencing fruit distillation shall be obliged to notify the competent customs authority that he will start production, specifying the exact date and time in which the production will take place without interruption, the place of distillation, the type of fruit which will distill, the amount of pomace and the expected amount of fermented alcoholic beverage.

The farmer - small producer of hard alcoholic beverages shall immediately, and within five days upon the production completion at the latest, submit to the competent customs authority a notification of the produced quantity of the hard alcoholic beverage, thereby also submitting request for obtaining excise stamps necessary for labelling the produced quantity of the hard alcoholic beverage. The request for obtaining excise stamps shall state the quantity and the volume of the containers planned for selling the hard alcoholic beverage to the final buyers - natural persons and catering facilities.

The farmer - small producer of hard alcoholic beverages shall pay the excise duty on the produced quantity of hard alcoholic beverage prior to collecting the excise stamps, and within 30 days upon the submitted request.

The hard alcoholic beverages produced by farmers - small producers of hard alcoholic beverages shall be packaged in containers with a capacity of up to 5 liters for end-users - natural persons and for sale in catering facilities.

The farmer - small producer of hard alcoholic beverages shall be obliged to mark the commercial packages with an excise stamp under the conditions stipulated in Article 61 of the Law on Excise duties. The excise stamp shall be affixed to the bottle seal so that it must be damaged when opening.

The farmer - a small producer of hard alcoholic beverages is obliged to mark the packaging with a special label stating that the hot alcoholic beverage has been produced under a special regime of reduced excise duty and to state the number of the registration in the electronic Register of Farmers - Small Producers of Hard Alcoholic Beverages. The label shall state the name and address of the farmer - small producer the percentage of alcohol, the type of product, and the number of the decision from the Food and Veterinary Agency that the product is suitable for consumption.

If a smallholder producer produces hard alcoholic beverages in quantities greater than the prescribed, he shall be obliged to submit to the competent customs authority a statement on the total annual production of the alcoholic beverages. The competent customs authority shall determine and calculate the excise on the difference between the quantity produced above the prescribed in amount laid down in Article 58 paragraph (5) of this Law and shall issue excise stamps for labelling the hard alcoholic beverage produced above the prescribed quantity.