TOBACCO PRODUCTS The excise duty is payable on cigarettes, cigars, cigarillos and smoking tobacco. The tax base for tobacco products is 1.000 pieces or a kilogram of the product, and the retail price. The excise duty for cigarettes is composed of the fixed amount of the excise duty and the percentage of the retail price. For cigars and cigarillos, the excise duty is defined as the percentage of the retail price. For tobacco, the excise duty is defined as the retail price for a kilogram of the product. All tobacco products that are released for consumption must be marked with tobacco stamps. Additionally excise duty is levied as well on heated tobacco and electronic cigarettes. Special national excise supervision Special national excise supervision applies to the products falling within the tariff sub-headings 2401 10 in 2401 20 (row tobacco) and on heated tobacco and electronic cigarettes. A person who produces, processes, stores and transports products referred above, which falls under special national supervision/control, is obliged to report production, processing, storage and movement of products to the tax authority. They are also obliged to insure that movements are accompanied with a commercial document and that a proper production, storage and movement records are kept. Above-mentioned obligatory reports to the tax authority are considered sufficient when they consist of at least the following data: identification data of the reporting person location and date of commencement of the activity identification data of the carrier, the consignor and the consignee location and date of dispatch, delivery or unloading of the consignment, vehicle registration code, trailer, CMR number and type and technical data of cargo in case of transport of goods trade name, tariff code and EAN product barcode, quantity of product in unit of measure and type of package Report may be submitted on the form that is published on the website of the tax authority and sent to the e-mail address of the tax authority . Excise for products Specific the Ad valorem the Tobacco products with low retail excise duty excise duty price* 71.3238 22.6075 % from Cigarettes 111 EUR/1000 pieces EUR/1000 pieces packet retail price 0 EUR/1000 Cigars and cigarillos 6,3 % from retail price 42 EUR/1000 pieces pieces Smoking Fine-cut 42 EUR/kg 37 % from retail price 92 EUR/kg tobacco tobacco
TOBACCO PRODUCTS The excise duty is payable on cigarettes, cigars, cigarillos and smoking tobacco. The tax base for tobacco products is 1.000 pieces or a kilogram of the product, and the retail price. The excise duty for cigarettes is composed of the fixed amount of the excise duty and the percentage of the retail price. For cigars and cigarillos, the excise duty is defined as the percentage of the retail price. For tobacco, the excise duty is defined as the retail price for a kilogram of the product. All tobacco products that are released for consumption must be marked with tobacco stamps. Additionally excise duty is levied as well on heated tobacco and electronic cigarettes. Special national excise supervision Special national excise supervision applies to the products falling within the tariff sub-headings 2401 10 in 2401 20 (row tobacco) and on heated tobacco and electronic cigarettes. A person who produces, processes, stores and transports products referred above, which falls under special national supervision/control, is obliged to report production, processing, storage and movement of products to the tax authority. They are also obliged to insure that movements are accompanied with a commercial document and that a proper production, storage and movement records are kept. Above-mentioned obligatory reports to the tax authority are considered sufficient when they consist of at least the following data: identification data of the reporting person location and date of commencement of the activity identification data of the carrier, the consignor and the consignee location and date of dispatch, delivery or unloading of the consignment, vehicle registration code, trailer, CMR number and type and technical data of cargo in case of transport of goods trade name, tariff code and EAN product barcode, quantity of product in unit of measure and type of package Report may be submitted on the form that is published on the website of the tax authority and sent to the e-mail address of the tax authority . Tobacco products Specific the excise duty Ad valorem the excise duty Excise for products with low retail price* Cigarettes 71.3238 EUR/1000 pieces 22.6075 % from packet retail price 111 EUR/1000 pieces Cigars and cigarillos 0 EUR/1000 pieces 6,3 % from retail price 42 EUR/1000 pieces Smoking tobacco Fine-cut tobacco 42 EUR/kg 37 % from retail price 92 EUR/kg
Excise_duties_system.docx