Excise duties

The Excise Tax is payable by the owners of warehouses of excise goods, registered traders, not registered traders, persons receiving goods from other EU countries for the purpose of business, public legal persons, receiving goods from other EU countries for the purpose of personal usage, taxable persons, situated in the other EU country, fiscal agents, etc.

The Excise Tax is imposed on four classes of goods:

  1. Ethyl alcohol and alcoholic beverages;
  2. Processed tobacco;
  3. Energy products;
  4. Electric power.