Payment of excise on intermediate products and hard alcoholic beverages
The excise on intermediate products and hard alcoholic beverages shall be paid by their release into circulation from a tax warehouse by submitting an excise declaration for the quantities of intermediate products and spirits of alcoholic beverages that are released on the market during the calendar month.
The tax payer shall submit an excise declaration to the competent customs authority and shall pay the excise tax no later than the 15th of the following month. If the last day for payment of the excise tax is a non-working day, the excise taxpayer shall be obliged to pay the calculated excise tax no later than the first following working day.
Excise duty on intermediate products and alcoholic beverages on import shall be paid within the deadlines and in the manner foreseen for payment of import duties, except in cases when excise goods are moving under a duty suspension arrangement.