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Excise Tax
Spirits
AMOUNTS OF EXCISE TAX FOR SPIRITS FROM 1 JANUARY 2016
| Spirits | Amount of excise tax until 31.12.2015. | Amount of excise tax from 1.1.2016. |
| Brandies made of fruit, grapes, special brandies /brandies made of fruit, grapes, wine and other fruit brandies with plant extract additives, parts of plants or agricultural products | 121.89 RSD/Lt | 124.00 RSD/Lt |
| Brandies made of cereals and other agricultural raw materials | 309.23 RSD/Lt | 316.00 RSD/Lt |
| Strong alcoholic drinks and liqueurs / Other strong alcoholic drinks | 198.19 RSD/Lt | 203.00 RSD/Lt |
| Low-alcoholic drinks | 20.35 RSD/Lt | 21.00 RSD/Lt |
| All types of beer | 23.04 RSD/Lt | 24.00 RSD/Lt |
Note:
From 1 January 2016, excise tax is paid for low-alcoholic drinks containing more than 1.2% v/v.
In terms of the Excise Tax Law, low-alcoholic drinks shall include drinks containing more than 1.2 % vol. of alcohol, but not more than 15 % vol. of alcohol, produced of fruit juices or refreshing non-alcoholic beverages with the addition of refined ethyl alcohol or alcoholic drinks or plant extracts, or alcoholic drinks obtained in fermentation process (wine, apple cider, pear wine - perry, etc.), and quality of fruit juices, refreshing non-alcoholic beverages, refined ethyl alcohol, alcoholic drinks obtained in fermentation process shall be compliant with regulations pertaining to their quality.
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