Changes in the Law on Excise Duty

Changes in the Law on Excise Duty

This section of issue 2 of KPMG’s Tax News for 2019 summarises the main amendments to the Law on Excise Duty effective from 1 January 2019.


Related content

Product Nomenclature code Previous excise duty New excise duty
Cigars and cigarillos 24021000 ALL 4,400/kg ALL 6,000/kg
Cigarettes that contain tobacco 240220 ALL 5,500/1000 cigarettes ALL 6,000/1000 cigarettes 
Cigars, cigarillos and cigarettes with tobacco
240290 ALL 4,400/kg ALL 6,000/kg
Other processed tobacco and its substitutes 2403 ALL 4,400/kg  ALL 6,000/kg
Heated tobacco with an heating electronic device 24039090 N/A ALL 6,000/kg
Bituminous gravel 27149090 ALL 2/kg ALL 0.3/kg
Primary cells and primary batteries 8506 ALL 200/kg N/A
Incandescent lamps 85392210- 85392998 ALL 100/piece N/A


New levels of excise duty

The excise duty levels for several products have changed and the list is extended. The main changes are reflected in table above.

Penalties related to excise stamps

Economic operators evidenced to have deficiencies or surplus of fiscal stamps exceeding 2% of the approved level will be subject to an excise duty three times higher calculated on the related products. Such a penalty will not be applied if the differences were the result of road, rail, maritime or air accidents or force majeure confirmed by customs, police or prosecution authorities.

Entry into force

Law No. 98/2018 dated 3 December 2018 on Additions to Law No. 61/2012 on Excise Taxes is published on Official Gazette No. 187 dated 28 December 2018 and becomes effective from 1 January 2019.


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