Subject of taxation

The subject of taxation is the trade in excise products produced in Bosnia and Herzegovina where the producer trades them for the first time, and/or the import of excise products into Bosnia and Herzegovina.

Excise products are considered to be:
а) oil products;
b) tobacco products;
c) non-alcoholic beverages;
d) alcohol, alcoholic beverages and natural fruit brandy;
е) beer and wine;
f) coffee.

The subject of taxation has been detailed in Chapter I of the  Law on excise duties in BiH, and Chapter II of the Rulebook on the application of the Law on Excise Duty in BiH.