Bosna i Hercegovina
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Босна и Херцеговина
Управа за индиректно опорезивање

Excise duty amounts and rates

written by Ana Jakovljević | 10/02/2022

Excise duty amounts and rates

Excise duty and toll are special forms of indirect taxes, in Bosnia and Herzegovina (B&H) regulated by the Law on Excise Taxes in B&H.

According to the Law, products subject to excise tax are:

  • Oil derivatives
  • Tobacco products
  • Non-alcoholic beverages
  • Alcohol, alcoholic beverages and natural fruit brandy
  • Beer and wine
  • Coffee
  • Bio fuels and bio liquids

Toll, as a type of indirect tax, is paid on the following petroleum products:

  • Motor gasoline, including unleaded petrol, regardless of octane value and commercial name
  • Diesel fuel and other gas oils
  • Bio-fuels and bio liquids
  • Liquid petroleum gas for motor vehicles

in the amount of BAM 0.15 per one liter of product, i.e. kilogram of liquefied petroleum gas, for roads and BAM 0.25 per one liter of product, i.e. kilogram of liquefied petroleum gas, for the construction of highways and the construction and reconstruction of other roads, of which BAM 0.20 refers to the construction of highways, and BAM 0.05 to the construction and reconstruction of other roads.

In accordance with the Law, the Indirect Taxation Authority (ITA) Management Board annually adopts:

o Decision on determining the special and minimum excise duty on cigarettes and excise duty on smoking tobacco.

Revenues based on excise duties and tolls are paid to the ITA Single Account, and their distribution is made in accordance with the Law on Payments to a Single Account and Revenue Distribution.

Excise duty is calculated and paid in absolute amount per measurement unit and/or at a proportional rate.

For petroleum products, excise duty is paid per liter, on:

  • a) diesel fuel and other gas oils BAM 0.30;
  • b) kerosene BAM 0.30;
  • c) motor gasoline – unleaded BAM 0.35;
  • d) motor gasoline BAM 0.40;
  • e) extra light and light special heating oil (EL and LS) BAM 0.45;
  • f) liquefied petroleum gas for driving motor vehicles BAM 0.00
  • g) bio-fuels and bio liquids BAM 0.30.

Excise duty is paid per liter for the following excise products, namely:

  • a) soft drinks BAM 0.10;
  • b) beer BAM 0.25;
  • c) wine BAM 0.25.

A beer producer whose average production in the previous three years is less than 400,000 hl pays an excise tax of BAM 0.20 per liter.

For alcohol, alcoholic beverages and natural fruit brandy, excise duty is paid per liter of absolute alcohol, namely:

  • a) alcohol BAM 15.00;
  • b) alcoholic beverages BAM 15.00;
  • c) natural fruit brandy BAM 8.00.

For coffee, excise duty is paid upon import per kilogram, namely for:

  • a) raw coffee BAM 1.50;
  • b) roasted coffee (bean or ground) BAM 3.00;
  • c) husks and membranes of roasted coffee and other coffee products BAM 3.50.

Excise duty is paid on cigarettes, namely:

  • a) proportional, at a rate of 42% on the retail price
  • b) special excise tax, the amount of which is determined by the ITA Management Board, by special decision no later than October 30 of the current year for the following year.

Excise duty on smoking tobacco is paid per kilogram of this product, in the amount determined by the decision of the ITA Management Board.

Excise duty on cigars and cigarillos is paid at the rate of 42% of the retail price.

More information about excise duty amounts and rates you can find in Chapter IV of the Law on Excise Duty.