Taxes in Europe Database v2
Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 01.04.2003 (State Gazette I, 2003, 2, 17). Last amendment 01.07.2014 (State Gazette I, 12.07.2014,2), entered into force 01.01.2015.
Importer, excise warehousekeeper, registered consignee, registered consignor and tax representative.
Smoking tobacco, cigarettes, cigars, cigarillos, chewing tobacco.
Basis of assessment:
1.cigarettes - per one thousand cigarettes plus per cent of the retail selling price;
2.cigars and cigarillos - per one thousand pieces;
3.smoking tobacco - 1 kg.
Tobacco products, which are consumed on board of an aircraft or ship during an intra-Community passenger service are exempted from excise duty, which are under an excise suspension arrangement and destroyed; justified losses, travellers allowances.
Minimum excise amount to pay is applicable for cigarettes, it is 90.00€ per 1,000 cigarettes.
The taxable period is one calendar month. An excise warehouse keeper, a registered consigneer 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.