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Amendments of the Rulebook of excise warehouses

Belgrade, 17.10.2012.

Amendments to the Rulebook provide that the excise license can be obtained for manufacturing plant, as well as the space that was previously registered as a customs warehouse.


Minister of Economy and Finance issued Rulebooks amending the Rulebook on conditions and procedures for obtaining, renewing and revoking the license of excise, and the control method dispatch and delivery of products to the excise warehouse and record keeping in the excise warehouse (Amendment Rulebook), which was published in "Fig. Gazette "no. 99/2012 of 16.10.2012, and entered into force on 17.10.2012.

Amendments Rulebook, above all, harmonization with the Law on Amendments and Supplements to the Law on Excise Tax ("Fig. Gazette" no. 93/2012) which entered into force on 01.10.2012.

Major changes in the Amendments Rulebook are:

  • Manufacturing plant can be registered as excise warehouse.
  • Customs warehouse can be registered as excise warehouse.
  • Exceptions to the rule that it is not allowed in the excise warehouse to produce or store the products and other manufacturers: - By order of state authorities, excise goods owned by another legal entity can be temporarily stored. - Excise goods which are in the responsibility of the Directorate for Commodity Reserves can be stored in excise warehouses.
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