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 the following classes of goods:

  1. Ethyl alcohol and alcoholic beverages;
  2. Processed tobacco;
  3. Heated tobacco products;
  4. Liquids of electronic cigarettes;
  5. Energy products;
  6. Electric power.