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Amended Rulebook on calculation and payment of excise taxes

Belgrade, 06.07.2012.

Minister of Finance on 21.06.2012. adopted the Rulebook of amending the Rulebook on the method of calculation and payment of excise duty, the nature, content and manner of keeping records, providing data and the calculation of excise tax preparation (Rulebook), which was published in "Off. Gazette of RS", no. 63/2012 of 29.06.2012.


Rulebook provides for the following:


- When manufacturer dispatch excise goods from the manufacturing plant to customs warehouse, does not calculate excise tax, but the on packing slip, invoice or other document expressly indicates that it is dispatching the product from the production facility to a customs warehouse. These changes are, in fact, harmonization with the Law of amending the Law on Excise Taxes from 30.12.2011, which stipulates that the calculation and payment of excise taxes is postponed if disposed of excise goods are dispatched from the excise warehouse of the manufacturer's to customs warehouse in accordance with customs regulations.


- Harmonization with the Law on Amending the Law on Excise Taxes which provides the institute of weighted average retail prices of cigarettes, tobacco smoking and other tobacco products (pipe tobacco, pipe tobacco, chewing tobacco and snuff), rather than institute of the most popular price as the basis for calculation of the minimum excise tax on cigarettes, tobacco and other tobacco products.


- Deleted certain provisions of the Rulebook relating to manufacturers of alcoholic beverages – a natural person, because according to amendments of the regulations of agriculture, the production of alcoholic beverages for resale, can only do a person who is enrolled in the appropriate registers in businesses competent authority for registration, and that an natural person can produce alcoholic beverages only for their own use.


Rulebook enters into force 07.07.2012.

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