| Customs | Customs Tariff | Foreign exchange operations | Forigne trade operations |
| VAT | Excise Tax | Frontier controls |
Tobacco Products
CIGARETTES AND OTHER TOBACCO PRODUCTS
Excise tax amount and rates
| APPLICATION PERIOD |
SPECIFIC EXCISE TAX AMOUNT FOR CIGARETTES |
| Until 31 December 2015 | 55.61 RSD/pack |
| From 1 January to 30 June 2016 | 59.07 RSD/pack* |
| From 1 July 2016 | 61.72 RSD/pack* |
*Ad valorem excise rate for cigarettes shall remain unchanged and shall be 33% to retail prices.
CIGARS AND CIGARILLOS
Cigars and cigarillos are excised in the amount of 22.23 RSD/KD
EXCISE ON FINE-CUT TOBACCO AND OTHER TOBACCO PRODUCTS
| APPLICATION PERIOD | EXCISE RATE |
| Until 31 December 2015 | 41% |
| From 1 January 2016 | 43% |
MINIMAL EXCISE FOR TOBACCCO PRODUCTS
(CIGARETTES, CIGARS, CIGARILLOS, FINE-CUT TOBACCO AND OTHER TOBACCO PRODUCTS)
| Tobacco product | Excise amount |
| Cigarettes | 133,43 RSD/Pack |
| Fine-cut tobacco and other tobacco products: | |
| - fine-cut tobacco (shag) | 4.670,05 RSD/Kg |
| - pipe tobacco | 4.859,83 RSD/Kg |
| - chewing tobacco | 4.670,05 RSD/Kg |
| - snuff | 5,800.00 RSD/Kg |
EXCISE TAX AMOUNT FOR LIQUID FILLING OF ELECTRONIC CIGARETTES
Liquid filling for electronic cigarettes, in terms of this Law, shall include products covered by tariff heading from CT 3824 90 92 90 nomenclature, which in the course of use of electronic cigarette create inhaling steam, as well as liquid fillings for electronic cigarettes contained in other products classified under tariff heading of CT 8543 70 90 90 nomenclature.
Liquid fillings for electronic cigarettes (custom tariff headings CT 3824 90 92 90 and CT 8543 70 90 90) shall be subject to specific excise tax in the amount of 4.06 RSD* per millilitre.
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