Excise Tax
The amounts of excises are adjusted
on a quarterly basis in line with the evolution of the retail
price index.
|
Excise Tax
|
amounts
in dinars
|
|
"Official gazette of
RS", no.
2/2004
|
|
1 |
2 |
|
Effective from: |
january 10, 2004 |
|
Oil products
|
|
- All types of engine
petrol (gasoline)
|
24,02 din/lit. |
|
- All types of diesel
fuel
|
13,49 din/lit. |
|
- Special heating oil
(L) and light special heating oil (LS)
|
8,54 din/lit. |
|
- Jet fuel and
aviation petrol
|
4,29 din/kg |
|
- Engine oils and
lubricants
|
47,50 din/lit. |
|
- Liquid oil gas
|
3,02 din/kg |
|
- Lighting kerosene
|
3,94 din/kg |
|
Tobacco products:
|
|
- Group A cigarettes
|
23,01 din/pak. |
|
- Group B cigarettes
|
10,31 din/pak. |
|
- Group C cigarettes
|
4,85 din/pak. |
|
- Cigars and
cigarillos
|
0,79 din/kom. |
|
- Shredded tobacco,
pipe tobacco, chewing tobacco and snuff
|
15,51 din/kg |
|
Ethyl Alcohol (Ethanol) |
|
-
Denatured fuel alcohol
|
11,08 din/M |
|
- Alcohol used for the
production of alcoholic beverages and cosmetics
|
31,65din/hl |
|
- Alcohol sold to
pharmacies, hospitals stores and other end-users
|
20,57 din/hl |
|
Alcoholic Beverages:
|
|
- Beer
|
7,91 din/lit. |
|
- Natural brandy
and vinjak
|
47,50 din/lit. |
|
- Spirits and other
alcoholic beverages other than whiskey, gin and cognac
|
63,35 din/lit. |
|
- Whiskey, gin and
cognac
|
94,99 din/lit. |
|
Refreshing
Non-alcoholic Beverages |
2,37 din/lit. |
|
Coffee (green,
roast, ground and coffee extract)
|
15,84 din/kg |
Summary table of conversion factors
|
To change ... |
into ... |
do this ... |
|
kilograms |
ounces
|
x 35.3
|
|
kilograms |
pounds
|
x 2.2046
|
|
kilograms |
tones
|
/ 1000 # |
|
kilograms |
tones (UK/long) |
/ 1016 |
|
kilograms |
tones (US/short) |
/ 907 |
|
liters |
cu.inches |
x 61.02 |
|
liters |
gallons (UK) |
x 0.2200 |
|
liters |
gallons (US) |
x 0.2642 |
|
liters |
pints (UK) |
x 1.760 |
|
liters |
pints (US liquid) |
x 2.113 |
|
barrels (oil) |
liters |
x 159 |
|
cubic inches |
liters |
x 0.01639 |
|
pints (UK) |
liters |
x 0.5683 |
|
pints (US liquid) |
liters |
x 0.4732 |
|
cubic cm |
liters |
/ 1000 # |
|
gallons (UK) |
liters |
x 4.54609 # |
|
gallons (US) |
liters |
x 3.785 |
|
pounds |
kilograms |
x 0.4536 |
|
ounces |
kilograms |
x 283500 |
Luxury Products
Excise taxes accounts for luxury products are based on sale prices of
those products.
The excise tax on
luxury products and higher standard products shall be payable at the
following rates:
1) Luxury products
of all kinds and in any form made using more than 2% of gold and other
noble metals and products made using more than 50% of silver - 20%.
2) Natural gems
and natural pearls and products of all kinds and in any shape made of
natural gems and natural pearls - 20%.
3) Reptile skins
and all products made of such skins, as well as natural furs and
products made of such furs, if skins and furs are represented by at
least 50%, with the exception of domestic animal skins and furs - 30%.
When the products are imported, the excise tax base
shall be the value of such products established in accordance with
customs regulations plus customs duty and other import charges.
Excise Tax
Calculation
Excise tax liability runs from the putting on the
market or import of the products.
The putting of products on the market shall be
understood to mean any dispatch from the producer's factory of excisable
products (dispatch to its own storage facility at another location,
delivery to its own store, delivery to buyer).
Excise tax liability also applies to the following:
1) Giving products away (gift, relinquishment and the
like);
2) Giving products in exchange for other products;
3) Declaration of product deficit that cannot be
justified by Force Majeure or in some other permissible way
(hereinafter: deficit);
4) Declaration of expenditure (spoilage, ullage,
defect and breakage, hereinafter: expenditure) in excess of the quantity
determined by a regulation adopted by the Government of the Republic of
Serbia;
5) Use of excisable products for the needs of the
taxpayer and its employees, including the expenditure of such products
towards entertainment and advertising;
6) Entry of products into the territory of the
Republic of Serbia from the territory of the Republic of Montenegro.
The duty to charge the excise tax when importing the
products runs from the date of commencement of the duty to pay customs
duty and other import charges.
Competent customs and tax authorities shall charge
the excise tax, within the terms and modality set for charging customs
duty and other import charges.
The excise tax base shall be a unit of measure
(liter, kilogram, piece, package, hectoliter degree, etc.). The excise
tax base for luxury products shall be the selling price of such
products. The selling price shall be understood to mean the total
compensation paid by a buyer to a seller for bought products, which also
includes all related costs charged by the seller to the buyer.
When the products are imported, the excise tax base
shall be the value of such products established in accordance with
customs regulations plus customs duty and other import charges.
When the products are given away or are given in
exchange for other products or services, as well as when products are
used for one's own needs, the base shall be the price which could have
been fetched at the time of transfer on one of these grounds.
In case of deficit or expenditure of the products
referred to in paragraph 2 of this Article, the base shall be the value
of the deficit or expenditure declared in the prescribed way.
Excise Tax Control Stamps
In the course of production of cigarettes and
alcoholic beverages other than beer and before putting these products on
the market, the excise taxpayers concerned shall mark each product
separately with an excise tax control stamp.
The National Bank of Yugoslavia shall print and issue
the excise tax control stamps and keep a record of all issued stamps.
The funds needed for the printing and issuance of
excise tax control stamps shall be provided by the excise taxpayers.
The Government of the Republic of Serbia shall
determine the appearance of the excise tax control stamps, modality of
issuing such stamps, modality of keeping a record of issued excise tax
control stamps and modality of marking the excisable products.
Exemptions
Excise tax shall not be payable on the following:
1) Products exported by their producer;
Ia) Jet fuel (GM-1) used for the propulsion of aircraft
flying on international lines (scheduled and charter).
The exemption shall be applicable if the delivery of fuel is effected
through a special place, a bunker, and on condition that export customs
clearance of the fuel has been carried and an export customs declaration
has been issued .
2) Products procured subject to reciprocity on the
basis of special certificates issued by the federal authority in charge
of foreign affairs, by diplomatic and consular missions and foreign
diplomatic staff and consular officials, as well as in other cases
determined by international agreements;
3) Oil products, ethyl alcohol used for medical
purposes and coffee imported by international humanitarian
organizations, as well as oil products received by domestic humanitarian
organizations as humanitarian aid without charge through the Red Cross
or by its mediation.
The right to the exemption may be exercised on the basis of a decision
rendered by competent tax authorities.
