Taxes in Europe Database v2
Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 1 April 2003 (State Gazette I 2003 No 2 art 17), last amendment entered into force 1 January 2011 (State Gazette I 30.12.2010, 3)
Importer, excise warehouse keeper, registered trader, tax representative.
Wine, beer, fermented beverages, intermediate products and ethyl alcohol.
Basis of assessment:
1.wine, fermented beverage and intermediate product - hectolitre;
2.beer - per one per cent of ethanol by volume per hectolitre of beer;
3.ethyl alcohol - per one per cent of ethanol by volume per hectolitre of ethyl alcohol.
The following are exempted from excise duty:
1.alcohol used for official purpose in the context of diplomatic and consular relations;
2.excise goods used for the armed forces specified in the article 23 of the Council Directive 92/12;
3.excise goods used to verify quality or to clean production within the limits accepted by the Tax and Customs Board (TCB);
4.abandoned alcohol, which are destroyed or used for technical purpose;
5.justified loss of excise goods;
6.alcoholic products brought by traveller in excise duty free amounts permitted by the EU legislation;
7.small consignments of alcohol of non-commercial character from third countries accordingly to the EU legislation;
8.completely denatured alcohol;
9.partly denatured alcohol, if it is used for production of product other than alcohol;
10.spirit used for medicine, pharmacy, veterinary, research, development or training;
11.spirit used for production of cosmetic products, disinfectants, vinegar or flavourings;
12.spirit used for production of food under limits established by the excise duty act;
13.alcoholic products, which are consumed on board of an aircraft or ship during an intra-Community passenger service.
The taxable period is one calendar month. An excise warehouse keeper, a registered trader and a tax representative are required to pay excise duty not later than by the fifteenth day of the calendar month following the taxable period.
The tax is collected by the Tax and Customs Board.