Taxes in Europe Database v2
Special tax on non-alcoholic beverages Act – Zakon o posebnom porezu na bezalkoholna pića – „Narodne novine“ (Official Gazette of the Republic of Croatia No. 51/94, 139/97, 127/00, 107/01 and 136/02 – consolidated version)
Territory of the Republic of Croatia
Legal entities and natural persons who produce or who have produced non-alcoholic beverages on their own account and persons who import, bring into, or receive in the customs area of the Republic of Croatia non-alcoholic beverages, except for persons and quantities that are according to separate regulations exempted from the payment of customs duties.
Non-alcoholic beverages that are imported or produced on the territory of the Republic of Croatia; powders and granules intended for preparation of non-alcoholic beverages; non-alcoholic beverages of fruit juices, fruit base, herbal extracts, cereals or whey, artificial non-alcoholic beverages and low-energy non-alcoholic beverages; syrups intended for the preparation of non-alcoholic beverages.
A hectolitre of produced or imported non-alcoholic beverages.
Non-alcoholic beverages exported by the proof of export and evidence that the payment from abroad carried out in accordance with the foreign exchange and foreign trade regulations.
Non-alcoholic beverages delivered from producing to distribution centres or bottlers of producer.
Non-alcoholic beverages used as samples in analyses for trial productions or used for quality control.
Non-alcoholic beverages placed in free zones for export, production or consumption, and further moving to customs warehouses, as well as delivery of the domestic non-alcoholic beverages and delivery of imported non-alcoholic beverages from free zones and customs warehouses to retail outlets at international airports.
The taxpayer who exports from the Republic of Croatia the subjects of taxation on which the special tax was paid, is entitled to a special tax refund in the amount paid for non-alcoholic beverages.
40.00 HRK per hectolitre
Special tax on non-alcoholic beverages must be paid by the producer within 30 days of shipment (release) from the production facilities, distribution centres or bottlers of the producer.
The importer shall pay special tax on non-alcoholic beverages at importation together with the calculation and payment of the customs debt.
Customs administration of the Republic of Croatia.