The excise tax on still wines and the specific excise tax on cigarettes have been increased.
The specific excise tax on cigarettes has been raised from €52 to €53.5 per thousand cigarettes, while the proportional excise tax remains unchanged at 24.5% of the retail price.
The increased excise tax is effective immediately, but distributors will adjust retail prices after the holiday season.
As a result, the price of a pack of cigarettes is expected to increase by ten cents in the coming days.
According to an announcement from the Customs Administration, the latest amendments to the Excise Law have also led to an increase in the excise tax on still wines. The tax, previously set at €0, has now been introduced at €25 per hectoliter of still wine.
The excise system in Montenegro now includes the concept of a “small producer of still wine.” This category applies to producers who, among other conditions, produce up to one thousand hectoliters of wine annually for commercial purposes.
Small producers of still wine will pay an excise tax of 50% of the standard rate, amounting to €12.5 per hectoliter of still wine.
To qualify for the “small producer” status, a producer must submit a permit from the Ministry of Agriculture, Forestry, and Water Management to the Customs Administration, proving the authorization to place still wine on the market.
