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Measures List
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Measure Name
Date when measure came into force
Tobacco products - EU harmonisation 2013/07/01
Rate increase 2014/03/05
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Trošarina na duhanske prerađevine
Tax name in English Excise duty on manufactured tobacco
Member State HR-Croatia
Tax in force since 2013/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

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)

 

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Territory of the Republic of Croatia

 
Taxpayers
  • the authorised excise warehouse keeper, the registered consignee, any person releasing excise goods or a person on whose behalf excise goods are released from an excise duty suspension arrangement,
  • the importer of manufactured tobacco
  • a consignee of excise goods already released for consumption in anotherMemberStatekept for commercial purposes by the consignee in the territory of theRepublicofCroatiafor the purpose of delivery or consumption. The excise duty payer shall also be the person delivering the excise goods or keeping the excise goods for the purpose of delivery;
  • the seller from another Member State, or the seller's tax representative in the case of distance selling or a consignee of excise goods in the Republic of Croatia if the seller has not notified and lodged a security for the payment of excise duty to the competent authority in accordance with the provisions of  Excise Duty Act prior to the dispatch of goods.
 
Tax object and basis of assessment

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

 
Deductions, Allowances, Credits, Exemptions
  • no excise duty shall be paid on manufactured tobacco solely intended for scientific research and quality control analysis, subject to an authorisation from the Customs Administration
  • no excise duty shall be paid on cigarettes for own use produced manually or by means of a simple device from manufactured tobacco on which excise duty has been paid and which are not intended for sale and are not put up for sale
  • for diplomatic and consular missions, international organizations
  • for manufactured tobacco which are brought by a travelers from third countries  or a third territory as part of personal luggage and are exempt from customs duties in accordance with the customs regulations
  • for manufactured tobacco which natural person from a third country or a third territory sends to a natural person in the Republic of Croatia in small consignments which are not of a commercial nature free of charge, and which are exempted from customs duty payment in accordance with the customs regulations
  • for manufactured tobacco which are sold on ships and aircrafts during travel by sea or air into third countries or third territories;
  • for manufactured tobacco which are sold at separate outlets of customs and excise warehouses at airports and in ports open for international traffic to passengers travelling into third countries or third territories, upon presentation of a boarding pass.
 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 210.00 37.00 %
Cigars and Cigarillos 600.00
Fine cut smoking tobacco (for rolling of cigarettes) 520.00
Other smoking tobacco 450.00

Comments

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)

Specific Excise
  (in national currency)

Ad Valorem Excise

per 1,000 units

per kg

% of retail price

Cigarettes  

Fine   cut smoking tobacco (for rolling of cigarettes)

Other   smoking tobacco

%  

 

Cigarettes: minimum rate is 648.00 HRK/1,000 pieces

All rates provided in national currency KN.

 
Tax due date

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.

 
Tax collector

Customs administration of Republic of Croatia

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214af

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 3,810.72 HRK 1.15
2011 3,486.53 HRK 1.05
2010 3,260.42 HRK 0.99
2009 2,832.13 HRK 0.86
2008 3,389.66 HRK 0.97
2007 2,897.99 HRK 0.90
2006 2,758.03 HRK 0.94
2005 2,544.21 HRK 0.94
2004 2,441.70 HRK 0.97
2003 2,359.97 HRK 1.02
2002 2,197.46 HRK 1.04

Comments