Taxes in Europe Database v2
1992 Excise duty Act, No 587/1992 Sb., replaced by Excise duty Act No 353/2003, as amended
Producers and importers of tobacco products, traders.
Cigarettes, cigars, cigarillos, smoking tobacco, other smoking tobacco.
Basis of assessment:
Cigarettes - ad valorem duty calculated on retail selling price and specific duty per pieces.
Cigars and cigarillos - specific duty per pieces.
Smoking tobacco and other smoking tobacco - specific duty per kilogram.
Tax exemptions-only for technology testing and samples for customs authority.
Cigarettes: minimum excise duty is 2,370 CZK/1,000 pieces.
Excise duty shall become chargeable at the time of release of for consumption of tobacco products. The tobacco stamps are obligatory within the territory of the Czech Republic.