The following shall be subject to excise tax on beer:

  • Products of tariff heading 2203 with alcohol content exceeding 0.5% vol., and
  • Products of tariff heading 2208 containing a mixture of beer and soft drinks and with alcohol content exceeding 0.5% vol.

The following shall be subject to excise tax on sparkling wine:

All products of tariff headings 2204 10 11 00, 2204 10 91 00, 2204 10 93 00, 2204 10 94 00, 2204 10 96 00, 2204 10 98 00, 2204 21 06, 2204 21 07 00, 2204 21 08 00, 2204 21 09 00, 2204 21 10 00, and tariff heading 2205, such that:

  • are filled into bottles with a cap fitted by special holders or products under pressure of diluted carbon dioxide of 3 Bar or more, and
  • contain alcohol in the amount exceeding 1.2% vol., but not more than 15% vol., provided that the alcohol contained in the end product was made exclusively by way of fermentation.

The following shall be subject to excise tax on wine:

All products of tariff headings 2204 and 2205, with the exception of sparkling wine in the sense of paragraph 2 of Article 35 of the Law on Excise Taxes, as follows:

  • products containing alcohol in the amount exceeding 1.2% vol., but not more than 15% vol., provided that the alcohol contained in the end product was made exclusively by way of fermentation, or
  • products containing alcohol in the amount exceeding 15% vol., but not more than 18% vol., provided that they are not produced by enrichment and that the alcohol contained in the end product was made exclusively by way of fermentation.

In addition to sparkling wine, wine, and beer, the products under the names below shall also be subject to excise tax on fermented beverages:

  1. “other sparkling fermented beverages” of tariff heading 2206 00 31 00 and 2206 00 39 00, as well as the products of tariff heading 2204 10 11 00, 2204 10 91 00, 2204 10 93 00, 2204 10 94 00, 2204 10 96 00, 2204 10 98 00, 222204 21 07 00,04 21 06 00, 2204 21 08 00, 2204 21 09 00, 2204 21 10 00, and tariff heading 2205 of the Customs Nomenclature, that are not stated in Article 35 of the Law on Excise Taxes, which:
    • are filled into bottles with a cap fitted by special holders or which are under pressure of diluted carbon dioxide of 3 Bar or more, and
    • contain alcohol in the amount exceeding 1.2% vol., but not more than 13% vol., or
    • contain alcohol in the amount exceeding 13% vol., but not more than 15% vol., provided that the alcohol contained in the end product was made exclusively by way of fermentation.
  2. “other non-sparkling fermented beverages” classified under tariff headings 2204 and 2205 and not stated in paragraph 3 of Article 35 of the Law on Excise, as well as products of tariff heading 2206, with the exception of other sparkling fermented beverages in the sense of item 1 of this paragraph and the beverages in the sense of paragraph 1 of Article 35 of the Law on Excise:
    • containing alcohol in the amount exceeding 1.2% vol., but not more than 10% vol., and
    • contain alcohol in the amount exceeding 10% vol., but not more than 15% vol., provided that the alcohol contained in the end product was made exclusively by way of fermentation.

The following semi-finished products shall also be subject to excise tax:

All products classified under tariff heading 2204, 2205, and 2206 and containing alcohol in the amount exceeding 1.2% vol,. but not more than 22% vol., and not classified as falling under the area of application of paragraphs 2 and 3 of Article 35 of the Law on Excise .

Excise tax on ethyl alcohol shall be paid on:

  • All products with tariff headings 2207 and 2008 and containing alcohol in the amount exceeding 1.2% vol., even when such products constitute a part of another product falling under another chapter of the Customs Nomenclature;
  • All products with tariff headings 2204, 2205, and 2006 of the Customs Nomenclature and containing alcohol in the amount exceeding 22% vol., and
  • Drinkable ethyl alcohol, regardless of whether it contains diluted products or not.

 

Specific Excise Tax

Excise tax on beer, shall be 4 denars per liter/degree of alcohol or 1.65 denars per liter/degree of extract.
Excise tax on sparkling wine shall be 0 denars per liter.
Excise tax on wine shall be 0 denars per liter.
Excise tax on other sparkling beverages shall be 0 denars per liter.
Excise tax on other non-sparkling beverages shall be 0 denars per liter.
Excise tax on semi-finished products shall be 340 denars per liter of pure alcohol.
Excise tax on ethyl alcohol shall be 340 denars per liter of pure alcohol, measured at a temperature of 20° C.