CUSTOMS ADMINISTRATION

The following passenger cars shall be subject to excise:

• Ones with piston engines (with the exception of rotating piston engines) and with internal combustion with an ignition aided by spark plugs with tariff sub-headings: 8703 21, 8703 22, 8703 23 and 8703 24 and
• Ones with piston engines with internal combustion and with an ignition aided by compression (diesel or semi-diesel) with tariff sub-headings: 8703 31, 8703 32 and 8703 33.

Passenger car excise

The basis for calculating excise tax on passenger cars shall be:

• the selling price, and in the sense of this Law is the price excluding the value added tax or
• upon import – the customs value determined in accordance with the customs regulations increased for the customs duty amount

Depending on the determined value of the passenger car in Euros in a denar counter value, the rates of the passenger cars excise shall be as follows: