Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

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.