Taxes in Europe Database v2
Law on excise duty on sealed NiCad‑batteries, see Law No 1251 of 6 December 2006.
NiCad‑batteries which are hermetically sealed.
Diplomatic services and international organisations are exempt from excise duty.
Registered businesses are required to declare to the tax and customs service the taxable amount released at the end of each tax period (the month) and at the latest by the 15th day of the following month. The excise duty must be paid before the 15th of the following month.
Manufacturers are required to register with the tax and customs service. Importers can register with the tax and customs service. Registered businesses can receive goods liable to duty from other registered businesses and abroad without paying the excise duty.
At the entry of certain articles which are not themselves subject to tax as above, but which contain ingredients, NiCad‑batteries, which are taxable according to these regulations, a duty is levied on the basis of the number of the taxable goods. The taxable amount must be stated in a declaration from the manufacturer.