Other tax exemptions

Excise goods shall be exempted when used by excise warehouse holder or exempted user upon prior consent by the competent customs authority in the following cases:

1) used as samples for analysis and tests during production or for scientific purposes

2) used for quality control

3) used for excise supervision purposes

4) may be destroyed under customs supervision

Excise duty on alcohol and alcoholic beverages is ALSO not payable for

• Beer which is produced by a natural person for own consumption and consumption by members of his household or his guests, provided that he is not intended for sale and in the amount of 500 liters per year;
• The wine and the other beverages obtained by fermentation, except beer and wine referred to in Article 56 paragraph (6) of this Law, which are produced by a natural person for own consumption and consumption the members of his household or his guests provided that they are not intended for sale in total quantities of 500 liters a year and
• Ethyl alcohol produced by a natural person for own consumption and consumption by the members of his household or his guests provided that it is not intended for sale in the amount of 200 liters per year pure alcohol.