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.
|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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