Excise duties and other special charges

New introduced non-harmonized excise duties
Applicability

⮚  Products containing tobacco, intended for inhalation without combustion, falling within CN 2404 1 00, including those contained in refills supplied with electronic cigarettes and similar electric personal vaporizing devices falling within CN code 8543 40 00.
⮚  Nicotine or nicotine-free liquids, intended for inhalation without combustion, falling within CN code 2404 12 00, 2404 19 90, including those contained in refills supplied with electronic cigarettes and similar electric personal vaporizing devices falling within CN code 8543 40 00.
⮚  Products intended for inhalation without combustion, containing tobacco substitutes, with or without nicotine, falling within CN 2404 12 00, 2404 19 10, including those contained in refills supplied with electronic cigarettes and similar electric personal vaporizing devices falling within CN code 8543 40 00.
⮚  Non-alcoholic beverages with added sugar for which the total sugar level is between 5g – 8 g / 100 ml.
⮚  Non-alcoholic beverages with added sugar for which the total sugar level is above 8 g / 100 ml.

Validity
⮚  The excise duty rate on alcohol, alcoholic beverages, and manufactured tobacco increases from 1 January 2024.
⮚  Between 1 January 2024 and 31 December 2024 inclusive, for alcohol and alcoholic beverages, the excise duty rate shall not be updated with the increase in consumer prices.
⮚  Between 1 January 2024 and 31 March 2024 inclusive, the specific excise duty for cigarettes is 540,938 lei / 1,000 cigarettes.

This law provides new contraventions related to the excise goods (both harmonized and non-harmonized), and the amounts of contravention fines for non-compliance with applicable legislation have been increased.