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Dear all,

Macedonian  Chambers of Commerce in cooperation with the Customs Administration, notifies you that according to the Law on Excise from July 1, 2016 rates and specific minimum excise duty on cigarettes and tobacco for smoking as finely ground tobacco increase.

  • Excise duty on cigarettes will amount to 1,853 denars per piece cigarette. If combined excise duty is below the amount of 2.053 denars per piece apply excise duty of 2.053 denars per piece.
  • Excise on tobacco for smoking as finely ground tobacco will be 650.00 denars per kilogram.

Manufacturers and importers of tobacco products must:

  • the date of application of the increase to make an inventory of caught stocks of tobacco products marked with excise stamps without excise stamps and given as stocks raised excise stamps in the excise warehouse or warehouse of the importer or their other premises and prepare a report for the completed inventory
  • To calculate the increased excise tax on the total flabbergasted stock and to ask for additional payment of excise duty with the calculation made and records, if the excise duty on the day of the census is more than paid for excise duty raised excise stamps.

Authorized distributor of the manufacturer and importer of tobacco products shall:

  • the date of application of the increased excise tax on tobacco products and the date of application of the increased retail price to make an inventory of caught stocks of tobacco products in our stores and in its other areas, as well as warehouses and spaces for them related companies to prepare and submit the minutes of the census to the Customs Administration and the manufacturer or importer of tobacco products, not later than two working days from the date of the census.
  • to make up the difference in excise duty on the manufacturer and importer of tobacco products to inventory everything in its warehouses and in its other areas, as well as warehouses and premises of its related companies, while its change within 30 days of The absent.

The request for a surcharge, while changing the excise duty or changes in retail prices, together with the calculation and records are submitted to the Customs Administration no later than five working days from the date of the census.

28 june 2016