Excise stamps for spirits of alcoholic beverages and intermediate products

The release in free circulation of intermediate products and spirits of alcoholic beverages that are produced 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 are 60 mm wide and 15 mm high and are made on woodless self-adhesive paper in rectangular form. They contain a 5 mm holographic strip vertically placed on the left side of the excise stamp, security markings with a serial number, data on the volume of packaging and data on the alcohol percentage in the product.

 Excise stamps of Type 4 are 60 mm wide and 15 mm high and are made on woodless self-adhesive paper in rectangular form. They contain a 5 mm holographic strip vertically placed on the left side of the excise stamp, security markings with a serial number.

 Type 1 and Type 4 excise stamps are in basic blue colour with black text and markings and are used for marking alcoholic beverages and intermediate products released for free circulation by importers or holders of excise warehouse for manufacture and/or warehousing of alcoholic beverages and/or intermediate products.

 Type 2 excise stamps are in basic red colour with black text and markings and are used for marking alcoholic beverages and intermediate products produced by small independent producers of ethyl alcohol and spirits of alcoholic beverages for commercial purposes – small distilleries.

 Type 3 excise stamps are in basic green colour with black text and markings and are used for marking spirits of alcoholic beverages produced by farmers - small producers of spirits of alcoholic beverages.

 Excise duty stamps may be obtained by holder of excise warehouse and importer of intermediate products and spirits of alcoholic beverages, upon request to the competent customs authority.

 The excise stamp is affixed to the appropriate packaging of the alcoholic beverage, i.e. the bottle, so that it will have to be permanently damaged during the opening. Excise stamps may be affixed in an excise or a customs warehouse, except in the cases where the producer is an agricultural worker (a farmer) and the excise stamps are to be affixed in his/her premises.

Intermediate products and spirits of alcoholic beverages 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 free circulation, buying and disposal in the tax territory is not allowed.