Ivan Anisimov@BarbaVanka
4. Products chargeable with excise duty and their respective rates
The EU provides for the imposition of minimum excise duty rates, on the following product categories, regardless of whether the products are produced in the Republic, or being sent from other Member States of the EU, or being imported from third countries:
· energy products and electricity, e.g. gasoline, gasoil, kerosene, LPG, etc;
· on alcohol and alcoholic beverages, e.g. beer, wine, fermented beverages, intermediate products, whiskey, cognac, etc;
· tobacco products, i.e. cigarettes, cigars or cigarillos, fine-cut tobacco intended for the rolling (rolling) cigarettes and other smoking tobacco, e.g. tobacco for pipe.
The above products are defined in Parts IX, X and XI respectively of the Excise Duty Law no. 91(I) / 2004.
Additionally, the above Law includes provisions regarding the imposition and collection of excise duties on "other products" e.g. smoked salmon and sturgeon, caviar, crystals, some chinaware, liquid for use in an electronic cigarette regardless of whether it contains nicotine, as defined in Part XII of the Law, for which there is no requirement for alignment with the EU provisions for imposing excise duties.
2022-11-19 16:38:36

annagasssi___accid.