Calculation of excise duty (in case of rate change)

When excise duty rates on alcoholic beverages, tobacco products or petroleum products change, inventory of relevant stocks of excise goods must be performed by a registered consignee, the person who has received a special permit (license) for wholesale and retail sale of alcoholic beverages, tobacco products or petroleum products. Inventory of excise duty stamps of alcoholic beverages and tobacco products must be performed by an approved warehousekeeper, importer, registered consignor, registered consignee or temporarily registered consignee as specified in the Law On Excise Duty. The calculation of the amount of the excise tax difference must be submitted to SRS.