Payment of excise duty on tobacco products

The excise duty on tobacco products is paid by submitting excise declaration.

The excise duty on tobacco products shall be paid with their release into circulation from a tax warehouse by submitting an excise declaration for:

  • the quantities of tobacco products that are released on the market from 1st to 15th in the ongoing month. The excise payer shall calculate the excise duty and submit an excise declaration to the competent customs authority no later than five days after the expiry of the period and shall pay it at the latest by the end of the ongoing month and
  • the quantities of tobacco products that are released on the market from the 16th until the end of the ongoing month. The excise payer shall calculate the excise duty and submit an excise declaration to the competent customs authority no later than five days after the expiry of the period and shall pay it no later than 15th of the following month.

The excise duty on tobacco products on import shall be paid within the deadlines and the manner foreseen for payment of the import duties, except in cases when the excise goods are moving under the duty suspension arrangement.

If the last day for payment of the excise tax is a non-working day, the excise payer shall be obliged to pay the calculated excise duty no later than the first following working day.

 Correction of an excise declaration is made with a prior request, submitted to the competent customs authority within five years from the date of the submitted excise declaration. As an exception, the deadline for correction of the declared quantity of excise goods in the excise declaration shall be three months, whereby the taxpayer submits additional excise declaration with amended data, while the competent customs authority, after conducting checks, corrects the excise declaration. In case of lower amount of excise duty than the declared one has been determined, a refund of excise duty has to be done on the basis of the submitted request. In cases of determined excise duty higher than the declared amount, additional payment has to be made within a period of 15 days from the correction of the excise declaration.

 

Acting in case of increase of excise duty on tobacco products

In case of excise duty increase and/or increase of the retail price, the producer and the importer of tobacco products shall make inventory of stock of the tobacco products currently in stock on the day of application of the increased excise duty and/or increase of the retail price in the tax warehouses or other facilities and to prepare report on the conducted inventory and to submit a report of the conducted inventory to the Customs administration and to his producer or importer of tobacco products not later than five working days from the day of inventory.

Each authorized distributor of the producer and the importer of tobacco products is obliged to make inventory of stock on the day of application of the increased excise duty and/or increase of the retail price of tobacco products in stock in his own warehouses and in other facilities as well as in warehouses and facilities of related companies and to submit a report of the conducted inventory to the Customs administration and to his producer or importer of tobacco products not later than five working days from the day of inventory. The persons mentioned are obliged to calculate the increased excise duty of the total quantity currently in stock, to submit an excise declaration pursuant to Article 10 par 3 of the Law on Excise Duties and to pay the difference within 15 working days from the day of inventory

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