Taxes in Europe Database v2
Act 127 of 2003 on excise taxes and special regulations on the distribution of excise goods.
The person who releases the excise goods into free circulation.
The basis of assessment for manufactured tobacco is:
Tax exemption applies to manufactured tobacco supplied for the use of the messes or canteens of the NATO (by direct exemption).
Tax exemption applies to all excise products supplied for the use in context of diplomatic or consular relations and for international organizations (by reimbursement).
In the case of the authorized warehouse keeper and registered trader: until the 20th day of the month following the month, in which the excise goods were released into free circulation.
In the case of the importer from third country: the duty is imposed by the customs authority and shall be paid until the day indicated in the decision established by the customs authority.
The tax is collected by the National Tax and Customs Administration.