Excise Duty

 Publicēts: 11.04.2018. 14.44


Taxable object


Oil products, their substitutes and components, as well as other products consisting in whole or partially of hydrocarbons, and other products which are marketed or intended for marketing, are used or are intended for use as fuel, heating fuel or their substitute or component and natural gas supplied to end consumers, which corresponds to the codes of the Combined Nomenclature 2711 11 00 and 2711 21 00.

Alcoholic beverages:

Tobacco products which in whole or partially are made of tobacco or tobacco products and are intended for smoking:

Non-alcoholic beverages - water and mineral water with added sugar, or other sweetener or flavouring, and other non-alcoholic beverages, except fruit and vegetable juice and nectar, natural water and mineral water, artificial mineral water without added sugar, sweetener or flavouring.

Coffee - ground or not ground, roasted or not roasted, with caffeine or decaffeinated, as well as coffee extracts, essences and concentrates.

Liquid to be used in electronic cigarettes - liquid which is used in disposable and rechargeable electronic cigarettes or is used in order to fill up an electronic cigarette, and which contains or does not contain nicotine.