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Excise Duties - Rates

TABLE 11 - Continued

PRODUCT

RATE

Spirits Basic rate Lowered rate Wine Still wine Sparkling wine Sparkling wine (alcohol under 8.5%)

Semi-finished product Beer Basic rate Lowered rate Tobacco Unprocessed tobacco Cigars Cigarettes (combined rate)* Specific part Percent part

EUR 1080 / hl of 100% ethyl alcohol EUR 540 / hl of 100% ethyl alcohol

EUR 0.00 / hl EUR 79.66 / hl EUR 56.42 / hl EUR 82.98 / hl

EUR 1.65 / degree Plato / hl EUR 1.22 / degree Plato / hl

EUR 64.06 / kg EUR 69.70 / 1,000 pieces

EUR 52.44 / 1,000 pieces 24% from the price of cigarettes

  • *

    The combined rate must in any case be no less than EUR 81.32 per 1,000 pieces.

Source: Colné riaditeľstvo SR (Customs Directorate of the Slovak Republic)

60

©2010 KPMG Slovensko spol. s r.o. , a Slovak limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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