The following mineral oils shall be subject to excise tax:

  1. products of tariff heading 2706;
  2. products of tariff subheadings 2707 10, 2707 20, 2707 30, 2707 50, 2707 91 00, 2707 99 11 and 2707 99 19;
  3. products of heading 2709;
  4. products of tariff heading 2710;
  5. products of tariff heading 2711, including chemically pure methane and propane, with the exception of natural gas;
  6. products of subheadings 2712 10, 2712 20, 2712 90 31, 2712 90 33, 2712 90 39, 2712 90 91 and 2712 90 99;
  7. products of subheadings 2713 11 00 00 and 2713 12 00 00;
  8. products of tariff number 2715;
  9. products of heading 2901;
  10. products of subheadings 2902 11, 2902 19, 2902 20, 2902 30, 2902 41 00, 2902 42 00, 2902 43 00 and 2902 44;
  11. products of subheadings 3403 11 00, 3403 19 and 3403 99;
  12. products of tariff heading 3811 and
  13. products of tariff heading 3817.

In addition to the above-mentioned, all other goods intended for use as engine fuel or as additives to engine fuel, which as such are offered as such for sale or use, as well as other carbohydrates, intended for use as heating oil or are offered as such for sale, are considered as mineral oils subject to excise tax. Exceptions are mineral coal, brown coal, peat or other comparable hard carbohydrates or earth gas. Their use creates excise to liability, payable immediately. These goods shall be subject to excise tax rate applicable for homogeneous mineral oils.

 

Specific Excise Tax

The specific excise for the mineral oils mentioned below, unless otherwise pscribed under the Law on Excise is:

  1. Engine oils of tariff code 2710 12 31 00, 2710 12 41 00, 2710 12 45 00, 2710 12 49 00, 2710 12 51 00 and 2710 12 59 00, as follows:
    • petrol with lead content higher than 0.013 g / l and airplane petrol = 24.396 den / liter and
    • Unleaded petrol with lead content up to 0.013 g / l = 21.692 den / liter;
  2. Gas oil of tariff codes 2710 19 43 00, 2710 19 46 00, 2710 19 47 00, 2710 19 48 00, 2710 20 11 00, 2710 20 15 00, 2710 20 17 00 and 2710 20 19 00, as follows:
    • as engine oil = 12.121 den / liter and
    • as heating oil= 3,136 den / liter;
  3. Liquid petroleum gas of tariff codes 2711 12 11 00 to 2711 19 00 00 and methane of the tariff code 2711 29 00 00, as follows:
    • as engine oil + 4,900 den / kg and
    • as heating oil = 4,900 den / kg;
  4. Kerosene of tariff codes 2710 19 21 00 and 2710 19 25 00, as follows:
    • as engine oil = 9,000 den / kg and
    • as heating oil= 1,800 den / kg;
  5. Heating oils of the tariff codes 2710 19 62 00, 2710 19 64 00, 2710 19 68 00, 2710 20 31 00, 2710 20 35 00 and 2710 20 39 00 = 0,100 den / kg.
  6. Petroleum coke of the tariff codes 2713 11 00 00 and 2713 12 00 00 = 84,6 den / GJ (giga Joule).

Liter is a liter measured at a temperature of + 15 º C.

For the determination of the energy value of petroleum coke, the importer shall submit quality certificate, issued by an institution that conducts analysis according to internationally recognized standards, in which the gross calorific value of the oil coke shall be expssed.

Excise in the amount of 80% shall be refunded to persons who have provenly used liquefied petroleum gas as engine oil, as well as those who have used it provenly as an additive to other mineral oil as a engine oil, in the industry.

The excise refund is done by the Customs Administration upon a request for refund of excise for liquid petroleum gas on the form AK-TNG. The deadline for submission of the application is 12 months following the day of purchase or import of liquid petroleum gas. The Customs Administration shall decide upon the request within 30 days from the day of the receipt of the request.

Mineral oils that are not stated above shall be taxed as mineral oils that are closest to them in terms of composition and content.

When determining the retail price of certain oil derivatives, and in order to round them up, the specific excise tax on mineral oils from items 1), 2) and 5) may vary from 0 to + 3%.