Taxes in Europe Database v2
Excise Duty Act -Zakon o trošarinama – ZOT (Official Gazette, No. 22/13, 32/13 and 81/13 ) and Ordinance on excise duties (Official Gazette No. 64/13, 129/13, 11/14, 70/14, 157/14 and 8/15)
Territory of the Republic of Croatia
Basis of assessment:
Beer - fixed per 1 % of pure alcohol in one hectolitre of the finished product.
Wine, Other beverages obtained by fermenting other than beer and wine and Intermediate products - fixed per 1 hl of the finished product.
Ethyl alcohol - fixed per 1 hl of pure alcohol expressed as volume percentage measured at 20° C.
Exemptions on alcohol and alcoholic beverages:
All rates provided in national currency KN.
For the purposes of Excise Duty Act, intermediate products shall be deemed to be all products having an actual alcoholic strength by volume exceeding 1,2%vol., but not exceeding 22% vol. and falling within CN codes 2204, 2205 and 2206, other than those considered as beer, wine and fermented beverages other than beer and wine.
Excise duty on intermediate products containing < 15 % vol. of pure alcohol shall be paid in the amount of 500.00 HRK = 65.4236€ (1€ = 7.6245 - exchange rate European Central Bank as of 01.10.2014.)
Excise duty on intermediateproducts containing ≥ 15 % vol. of pure alcohol or moreshall be paid in the amount of 800.00 HRK = 104.6778€ (1€ = 7.6245 - exchange rate European Central Bank as of 01.10.2014.)
Reduced level of taxation (flat rate) applies to Small producers of strong alcoholic beverages, for their own use and not for commercial purposes in a quantity not exceeding 20 litres of pure alcohol a year per household.
The excise duty shall become chargeable at the time of release for consumption in the territory of the Republic of Croatia.
The excise duty payer shall disclose the calculated excise duty in the daily excise duty accounts to be supplied twice a month to the customs house that is competent according to the excise duty payer's registered office or place of residence. The daily account for the period from the first to the fifteenth day of a month shall be delivered by the twentieth day of the same month, and for the period from the sixteenth to the last day of a month by the eighth day of the following month.
The calculated excise duty shall be payable within thirty days after it became chargeable.
On importation of alcohol and alcoholic beverages from a third country, excise duty shall become chargeable on the same day as the incurrence of customs debt in accordance with the customs regulations governing the calculation and collection of customs debt.
Custom administration of the Republic of Croatia.