The excise duty shall be calculated and paid in the absolute amount per unit of measurement and/or at a proportional rate.
The excise duty for oil products shall be paid per liter, as follows:
а) diesel fuel and other gas oils BAM 0.30;
b) kerosene BAM 0.30;
c) motor gas – unleaded BAM 0.35;
d) motor gasoline BAM 0.40;
е) fuel oil extra light and light special (ЕL и LS) BAM 0.30.
The excise duty for the following excise products shall be paid per litre, as follows:
а) non-alcoholic beverages BAM 0.10;
b) beer BAM 0.20;
c) wine BAM 0.25.
The excise duty for alcohol, alcoholic beverages and natural fruit brandy shall be paid per litre of absolute alcohol, as follows:
а) alcohol BAM 15.00;
b) alcoholic beverages BAM 15.00;
c) natural fruit brandy BAM 8.00.
The excise duty for coffee shall be paid per kilo upon import, as follows:
а) green coffee BAM 1.50;
b) roasted coffee (beans or ground) BAM 3.00;
c) roasted coffee shells and parchments and other coffee products BAM 3.50.
The excise duty for cigarettes shall be paid as follows:
а) proportionally, at the rate of 42 % to the base and
b) specific excise duty determined by the Governing Board each year in a specific decision no later than the 30 September of the previous calender year;
- Decision on establishing specific and minimum excise duty on cigarettes
The excise duty on other tobacco products shall be paid at the rate of 42% of the base.
You can find more information on excise duty amounts and rates in Chapter IV of the Law on excise duties.