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e.g.100101
or

e.g meat of bovine animals
ClickCustoms tariff nomenclature
Section IVPrepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
Chapter 24.Tobacco and manufactured tobacco substitutes
2403Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences:
– Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
2403110000– – Water-pipe tobacco specified in subheading note 1 to this chapter
Supplementary unit:
-
Rate of duty
30%
VAT
20%
 
Excise Tax
43%
Supplementary unit
Note
 

TARIFF PREFERENCE

Country of originTariff preference
European Union30%
Albania0%
Bosnia and Herzegovina0%
Montenegro0%
North Macedonia0%
Moldova0%
UNMIK/Kosovo0%
Switzerland/Liechtenstein30%
Iceland30%
Norway30%
United Kingdom of Great Britain and Northern Ireland30%
Turkey30%
Armenia0%
Belarus0%
Kazakhstan0%
Kyrgyzstan0%
Russian Federation0%
China30%

Additional information

U65 - Sanitary inspection

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The excise tax on smoking tobacco and other tobacco products shall be payable at the rate of 43%. The base for the excise tax shall be the retail price per kilo - 13.779,39 RSD/Kg. If the accounted excise tax on cigars, cigarillos, smoking tobacco and other tobacco products is lower than the minimum excise tax, the minimum excise tax shall be payable. Minimal excise for pipe tobacco - 7.074,55 RSD/Kg

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