Tobacco products
Excise tax base
The tax base for cigarettes shall be the value per one piece and the retail selling price percentage.The excise duty on cigarettes shall be payable as the specific excise duty prescribed for the value of one piece and as proportional excise duty prescribed as certain percentage of the retail selling price of cigarettes set in accordance with Article 83 of the Law on Excise Duties. Notwithstanding the afore-mentioned, for the purposes of calculation and payment of excise duty on cigarettes whose retail selling price has not been reported, the proportional (ad valorem) excise duty shall be calculated in relation to the highest retail selling price of cigarettes in the Republic of North Macedonia
The tax base for cigars and cigarillos shall be calculated by piece and certain percentage of the retail price.
The excise duty on cigars and cigarillos shall be charged as specific excise prescribed in a given amount for the quantity per piece and a proportional excise duty prescribed as a percentage of the retail price of cigars or cigarillos.
The tax base for fine-cut tobacco intended for rolling into cigarettes shall be one kilogram net weight and the retail price. The excise on fine-cut tobacco shall be charged as specific excise prescribed in a given amount for the quantity of one kilogram net weight and a proportional excise duty prescribed as a percentage of the retail price of fine-cut tobacco.
The tax base for other smoking tobacco and tobacco for water pipe (hookah) shall be one kilogram net weight and a percentage of the retail price. The excise on other smoking tobacco and tobacco for water pipe (hookah) shall be charged as specific excise prescribed in a given amount for the quantity of one kilogram net weight and proportional excise duty prescribed as a percentage of the retail price of other smoking tobacco.
The excise base of tobacco for sniffing and chewing tobacco is one kilogram of net weight and a certain percentage of the retail price. The excise tax on sniffing tobacco and chewing tobacco is paid as a specific excise duty prescribed in a certain amount for a quantity of one kilogram of net weight and a proportional excise duty prescribed as a percentage of the retail price of sniffing tobacco and chewing tobacco.
The excise base of non-combustible tobacco product is one kilogram net weight of tobacco mixture and a certain percentage of the retail price. The excise duty on non-combustible tobacco product shall be paid as a specific excise duty prescribed in a certain amount for a quantity of one kilogram net weight of tobacco mixture and a proportional excise duty prescribed as a percentage of the retail price of the non-combustible tobacco product.
The excise basis of the liquid intended for filling an electronic cigarette is one milliliter volume. The excise duty on a liquid intended for charging an electronic cigarette is paid as a specific excise duty prescribed for an amount of one milliliter volume.