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Consumption tax on electronic cigarette replacement fluids (since 1.1.2017)

02/02/2017 484 e-Cigarette

From 01.01.2017 is in force, the new excise tax, which includes the liquid electronic cigarette replacement products.

According to him:

Consumption tax levied on imported from third countries, from other States - European Union members or domestically produced products, as follows:

Refillable liquids contained in electronic cigarettes of Combined Nomenclature code 85437090 or in refillable refillable containers or disposable vials intended to be incorporated into electronic cigarette devices, which are classified under the code. 38249092, with a factor of ten minutes (0.10) per milliliter (ml) of product.