Excise taxes shall be charged directly or indirectly against consumption of the following goods on the territory of the Republic of Macedonia:

  • Mineral oils,
  • Alcohol or alcoholic beverages,
  • Tobacco products and
  • Passenger vehicles.

The goods shall become subject to excise tax upon their production on the excise territory or upon import.

The Customs Administration of the Republic of Macedonia took over the management of excise taxes on the entire territory of the Republic of Macedonia on 01.01.2010 and became solely responsible for administering excises on the entire territory of the country.

In addition to administering excise duties, the Customs Administration is also responsible for conducting controls of holders of excise licenses and excise authorisations, as well as traders dealing with sale of excise goods.

 

Creation of Excise liability

The liability to account for excise tax shall occur upon delivery of goods subject to excise tax for consumption into an excise warehouse or with their removal from it, unless the use of the goods in the excise warehouse is exempt from excise tax or a new procedure of inexistence of conditions for creation of excise liability. Excise taxpayer is the holder of the excise license. In cases of unlawful release of goods in excise-free circulation, the person who committed the act shall become excise payer.

If the goods subject to excise tax are produced outside the procedure of inexistence of conditions for creation of excise liability, the liability to account for excise tax shall be created in the course of the production. The producer shall be liable for the excise tax. The latter shall submit an excise tax form forthwith for any goods subject to excise tax, for which liability to account for excise tax has been created. The excise tax is due immediately.

Goods subject to excise tax, located in an excise warehouse at the moment of termination of the validity of the excise license, shall be deemed released into excise- free circulation, unless such goods are transferred to another excise warehouse within ten days following the day of termination the validity of the excise license. The excise license holder shall be liable for the excise tax.

The liability to account for excise tax shall be crated against any shortages identified in the course of a prescribed or officially conducted inventory, except in cases where no loss of goods is determined. Loss of weight shall be treated as loss of goods. The excise license holder shall be liable for the excise tax.

The liability to account for excise tax shall also be created at the moment when the goods are removed from the procedure of inexistence of conditions for creation of excise liability during their transportation under such a procedure, except in cases of loss of weight of the goods. This will also apply to cases when the goods are not delivered to the consignee specified in the excise document, except in cases when the goods are directly handed over to another person on the excise territory, such that is authorized to receive goods subject to excise tax in a procedure of inexistence of conditions for creation of excise liability or in cases of provable loss of the goods due to unforeseen circumstances or force majeure. The excise liability shall be borne by the consignor, or the carrier, the customs declarant or the owner of the goods, provided that any of them has provided a guarantee in the procedure of sending the goods instead of the consignor. The consignee of the goods on the excise territory shall become liable for the excise tax, provided that the goods are in its possession prior to the creation of excise liability. The person who unlawfully acquires the goods shall become liable for the excise tax.

The liability to account for excise tax shall be created in case of excise preferential goods, which are used contrary to their purpose. Use contrary to the purpose is determined for cases where the goods, subject to excise tax is used contrary to the excise preferential use, specified for its intended purpose or when they can no longer be used for the intended purpose. No liability to account for excise tax shall arise in cases of loss of the goods due to unforeseen circumstances or force majeure. Loss of weight shall be treated as loss of goods. The excise liability lies with the holder of excise preferential use permit and is using the goods contrary to their intended purpose.

The excise payer shall immediately submit excise tax form for the goods, subject to excise tax and for which liability to account for excise tax has been created, whereby the excise payer shall include its own excise tax calculation. The excise tax is due immediately.

Unless otherwise stipulated by the Law on Excise, the relevant customs legislation shall apply in cases of import of excise goods on the excise territory, in terms of: creation of excise liability, the point of time relevant for its calculation, identification excise liable party, the terms for payment, the return and additional payment of excise tax, as well as the excise procedure.