Excise exemptions on energy products and electricity

Energy products shall be exempted from excise duty, if the conditions stipulated in Article 49 of the Law on Excise Duties are met, in cases when:

• are used for other purposes, and not as propellant or heating fuel, with the exception of the fuels referred to in Article 93 of the Law;
• used in air traffic except when used in air traffic for private purposes;
• purchased by the Ministry of Defense and Ministry of Interior for special vehicles for defense or security purposes;
• when they have dual use;
• when used in mineralogical processes;
• the producer of energy products and electricity uses them in their production plants for further processing, i.e. production of other energy products and electricity, unless used as fuel for vehicles and
• are use for joint production of heat and electricity in a single process (cogeneration).

 Air traffic for private purposes means the use of an aircraft by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for a certain fee, or for the purposes of public authorities.

 Dual use of energy and electricity is their use as fuel for heating and at the same time for the purpose which is not as a fuel or heating fuel (the use of fuels for chemical-reduction, electrolytic and metallurgical processes).

 Mineralogical processes are processes that are classified in Section 23 of the National Classification of Activities NKD Rev.2 in the Republic of Macedonia.