Excise taxpayer

Excise tax payer shall be deemed to be a person who has an obligation to pay excise duty in cases of:

• dispatch of excise goods from duty suspension arrangement
• storage of excise goods
• production of excise goods
• importation of excise goods
• any usage for purpose not originally intended as stipulated in the exempted user authorization
• losses and shortages of excise goods in a tax warehouse or exempted user location if the holder of authorization cannot prove that the loss or shortage has occurred as a result of unpredictable circumstances or force majeure.
• increase of the excise duty on alcohol
• increase of the excise duty and / or increase in the retail price of tobacco products and
• increase of the excise duty on the energy products and electricity

Where several persons are liable for the payment of the excise duty, their liability for payment shall be made on the principle of solidarity.

 The excise tax payer, having intention to perform activity related to excise goods shall be registered in the electronic Register of Tax Payers, which is kept by the Customs Administration