Subject to excise taxation

Excise goods, subject to excise duty on the tax territory of the Republic of North Macedonia are the following:

• Alcohol and alcoholic beverages       
• Tobacco products and
• Energy products and electricity.

These products are subject to excise tax with their production or with their import into the tax territory and with their entry into the tax territory.

The Customs Administration is the only competent authority for the administration of excise duties in the entire tax territory, as well as for conducting controls over holders of excise permits and preferential use permits, as well as over participants in trade operations that include sales of excise goods.