{"id":24447,"date":"2022-02-10T13:07:21","date_gmt":"2022-02-10T12:07:21","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=24447"},"modified":"2022-02-10T13:07:21","modified_gmt":"2022-02-10T12:07:21","slug":"excise-duty-calculation-and-payment","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/en\/excise-taxes-and-road-tolls\/excise-duty-calculation-and-payment\/","title":{"rendered":"Excise duty calculation and payment"},"content":{"rendered":"

Excise duty calculation shall be carried out in the manner that the quantity of a product is multiplied with a prescribed amount of excise duty per unit of measurement.<\/p>\n

The table below shows the incurrence of excise duty liability and the due dates for its payment:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

NO<\/strong><\/p>\n<\/td>\n

\n

The liability to calculate excise duty shall be incurred at the moment of<\/strong><\/p>\n<\/td>\n

\n

Excise duty payment<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

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<\/p>\n<\/td>\n

\n

Within 10 days following the end of the month in which liability to calculate excise duty incurred<\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

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)<\/p>\n<\/td>\n

\n

Due date for payment of import duties<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

Submitting a request for printing excise duty stamps for tobacco products<\/p>\n<\/td>\n

\n

The moment of taking over of excise duty stamps<\/p>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

Taking over excise duty stamps for alcoholic beverages, natural fruit brandies and wines;<\/p>\n

\n<\/td>\n

\n

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<\/p>\n<\/td>\n<\/tr>\n

\n

In case of importation of these products\u00a0 within the due date set for the payment of excise products<\/p>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

Establishing shortfalls which cannot be justified by force majeure<\/p>\n<\/td>\n

\n

Within 10 days following the end of the month in which the liability to calculate excise duty was incurred<\/p>\n<\/td>\n<\/tr>\n

\n

6<\/p>\n<\/td>\n

\n

Write-offs (ullage, spillage, defect and breakage), exceeding the amount stipulated in the relevant document of the Governing Board\u00a0 which will be based on the general trade practices<\/p>\n<\/td>\n

\n

Within 10 days following the end of the month in which the liability to calculate excise duty was incurred<\/p>\n<\/td>\n<\/tr>\n

\n

7<\/p>\n<\/td>\n

\n

Use of excise products by producers for their own consumption<\/p>\n<\/td>\n

\n

Within 10 days following the end of the month in which the liability to calculate excise duty was incurred<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

You may find more information on excise duty calculation and payment in Chapter V<\/strong> of the \u00a0Law on excise duties and Rulebook on the implementation of the Law on Excise Duty.<\/p>\n","protected":false},"excerpt":{"rendered":"

Excise duty calculation shall be carried out in the manner that the quantity of a product is multiplied with a prescribed amount of excise duty per unit of measurement. The table below shows the incurrence of excise duty liability and the due dates for its payment: NO The liability to calculate excise duty shall be […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[66],"tags":[],"class_list":["post-24447","post","type-post","status-publish","format-standard","hentry","category-excise-taxes-and-road-tolls"],"acf":[],"yoast_head":"\nExcise duty calculation and payment - Uprava za indirektno \/ neizravno oporezivanje BiH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.uino.gov.ba\/portal\/en\/excise-taxes-and-road-tolls\/excise-duty-calculation-and-payment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Excise duty calculation and payment - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"Excise duty calculation shall be carried out in the manner that the quantity of a product is multiplied with a prescribed amount of excise duty per unit of measurement. 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