Excise duty calculation and payment

NO

The liability to calculate excise duty shall be incurred at the moment of

Excise duty payment

1

Issuance of invoice by the producer at the first sale or at the moment of delivery of the products, if the delivery was performed prior to issuance of the invoice

Within 10 days following the end of the month in which liability to calculate excise duty incurred

2

Importation of excise products into the territory of BiH (except for tobacco products, alcohol beverages, natural fruit brandies and wines that must be labelled with excise duty stamps)

Due date for payment of import duties

3

Submitting a request for printing excise duty stamps for tobacco products

The moment of taking over of excise duty stamps

4

Taking over excise duty stamps for alcoholic beverages, natural fruit brandies and wines;

Within 10 days following the end of the month in which the issuance of an invoice by the producer ocurred at the first sale or at the moment of delivery of the products, if the delivery was performed prior to issuance of the invoice

In case of importation of these products  within the due date set for the payment of excise products

5

Establishing shortfalls which cannot be justified by force majeure

Within 10 days following the end of the month in which the liability to calculate excise duty was incurred

6

Write-offs (ullage, spillage, defect and breakage), exceeding the amount stipulated in the relevant document of the Governing Board  which will be based on the general trade practices

Within 10 days following the end of the month in which the liability to calculate excise duty was incurred

7

Use of excise products by producers for their own consumption

Within 10 days following the end of the month in which the liability to calculate excise duty was incurred