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
Cigarettes, cigars, cigarillos and smoking tobacco (fine-cut tobacco intended for the rolling of cigarettes and other smoking tobacco).
Bases of assessment:
Cigarettes - 1,000 pieces and the retail selling price
Cigars and cigarillos - 1,000 pieces
Fine-cut tobacco intended for the rolling of cigarettes and other smoking tobacco - 1 kilogram
Cigarettes: minimum rate is 598.50 HRK/1,000 pieces
All rates provided in national currency KN.
Increased rates - NN 43/2015 in force since 18/04/2015
Specific Excise (in national currency)
Ad Valorem Excise
per 1,000 units
% of retail price
Fine cut smoking tobacco (for rolling of cigarettes)
Other smoking tobacco
Cigarettes: minimum rate is 648.00 HRK/1,000 pieces
Excise duty shall become chargeable at the time of releasing the manufactured tobacco for consumption in the territory of the Republicof Croatia.
The excise duty payer in respect of manufactured tobacco shall report the calculated excise duty in daily excise duty accounts and submit them to the customs office competent according to the registered office or residence of the excise duty payer on the following working day from the day when the excise duty becomes chargeable. The excise duty calculated shall be paid within 30 days from the day when the excise duty becomes chargeable.
On importation of manufactured tobacco, excise duty shall become chargeable on the same day as the incurrence of customs debt in accordance with the custom regulations governing the calculation and collection of customs debt.
The tobacco stamps of the Ministry of Finance are obligatory for manufactured tobacco released for consumption in the territory of the Republic of Croatia.
Customs administration of Republic of Croatia