New legislative changes in the field of excise duties

Excise duty amendments

On October 24, 2024, was published in the Official Gazette the Emergency Ordinance No.123 for the amendment and completion of Title VIII "Excise Duties and Other Special Taxes" of Law No. 227/2015 on the Tax Code.

Among the most important amendments we mention the following:

• A schedule of gradual increase in the excise duty rate for beer was introduced, which will come into force on January 1, 2025, as well as the exemption from the provisions regarding the updating of their level with the consumer prices increase:

• In the case of ware housekeepers who have been authorized as of January 1, 2024, during the first 36 months of validity of the authorization, the delivery and movement of the products mentioned below, including to other storage places, shall be carried out only when the supplier/warehouse holds the payment document proving the payment to the state budget of the excise duty amount related to the quantity to be invoiced:
  • sparkling wines;
  • fermented beverages other than beer and wine, with the exception of the following products: apple and pear cider, mead obtained by fermenting a solution of honey in water, drinks obtained from berries, without any other added flavoring or alcohol;
  • intermediate products;
  • ethyl alcohol;
  • manufactured tobacco;
  • energy products: leaded gasoline, unleaded gasoline, diesel, kerosene, liquefied petroleum gas.

The delivery of these products from tax warehouses or from places where they have been received by registered consignees is carried out only based on the purchaser's order.

The movement of excisable products from the fiscal warehouse to other storage places is accompanied by the accompanying notice, in which the mention of excise duties paid is entered.

In the case of authorized warehouses from January 1, 2024 and until the entry into force of this emergency ordinance, these provisions apply to the operations carried out starting from the date of entry into force of this emergency ordinance – October, 24, the date from which term of 36 months runs.

Some clarifications are made regarding the production in fiscal warehouse of products containing tobacco, intended for inhalation without burning.

If the economic operator holds a tax warehouse authorization for the production of manufactured tobacco, which also includes the production of products containing tobacco, intended for inhalation without combustion, of CN 2404 11 00, including those contained in refills delivered together with electronic cigarettes and other similar personal electric vaporizing devices, and wishes to cease the production of manufactured tobacco, they are required to notify the territorial customs authority of their intention to amend the initial data on the basis of which the warehouse authorization was issued, at least 5 days before the production of the products.

What does this mean for you?

We recommend that you analyze the impact of these changes on your company's activity in advance.

For more information, the EY team is at your disposal.