Taxes in Europe Database v2
The 7th Title of the Law no. 571/2003 regarding the Fiscal Code, with subsequent amendments and completions.
The basis of assessment is the quantity of goods released for consumption in Romania.
Excisable products - General exemptions:
Excisable products are exempted from the payment of excise duties when intended for:
Ethyl alcohol and other alcoholic products- Exemptions:
Ethyl alcohol and other alcoholic products are exempted from the payment of excises if they are:
Reduced rates(general comments):
Beer: Independent small breweries: yearly production limited to 200,000 hl
Ethyl alcohol: ethil alcohol produced by small distilleries is yearly production limited to 10 hl of pure alcohol.
General term of payment for the goods subject to harmonized excise duties:
By way of derogation from the standard term of payment:
The state budget.