| Customs | Simplified procedures | Customs Tariff | Foreign exchange operations |
| Foreign trade operations | VAT | Excise Tax | Frontier controls |
Tobacco Products
CIGARETTES AND OTHER TOBACCO PRODUCTS
Excise tax amount and rates
| APPLICATION PERIOD |
SPECIFIC EXCISE TAX AMOUNT FOR CIGARETTES |
| Until 16 March 2018 | 67.00 RSD/pack |
| From 16 Mmarch to 30 June 2018 | 67.70 RSD/pack |
| From 1 July to 31 Decenber 2018 | 69.19 RSD/pack |
| From 1 January to 30 June 2019 | 70.70 RSD/pack |
| From 1 July to 31 Decenber 2019 | 72.22 RSD/pack |
| From 1 January to 30 June 2020 | 73.73 RSD/pack |
| From 1 July 2020 | 75.25 RSD/pack* |
*Ad valorem excise rate for cigarettes shall remain unchanged and shall be 33% to retail prices.
CIGARS AND CIGARILLOS
Cigars and cigarillos are excised in the amount of 23.26 RSD/KD
EXCISE ON FINE-CUT TOBACCO AND OTHER TOBACCO PRODUCTS
| APPLICATION PERIOD | EXCISE RATE |
| Until 31 December 2015 | 41% |
| From 1 January 2016 | 43% |
MINIMAL EXCISE FOR TOBACCCO PRODUCTS
(CIGARETTES, CIGARS, CIGARILLOS, FINE-CUT TOBACCO AND OTHER TOBACCO PRODUCTS)
| Tobacco product | Excise amount |
| Cigarettes |
140.40 RSD/Pack |
| Fine-cut tobacco and other tobacco products: | |
| - fine-cut tobacco (shag) | 4.670,05 RSD/Kg |
| - pipe tobacco | 4.859,83 RSD/Kg |
| - chewing tobacco | 4.670,05 RSD/Kg |
| - snuff | 5,800.00 RSD/Kg |
EXCISE TAX AMOUNT FOR LIQUID FILLING OF ELECTRONIC CIGARETTES
Liquid filling for electronic cigarettes, in terms of this Law, shall include products covered by tariff heading from CT 3824 99 56 and 3824 99 57 nomenclature, which in the course of use of electronic cigarette create inhaling steam, as well as liquid fillings for electronic cigarettes contained in other products classified under tariff heading of CT 8543 70 70 nomenclature.
Liquid fillings for electronic cigarettes (custom tariff headings CT 3824 99 56 and CT 3824 99 57 and CT 8543 70 70) shall be subject to specific excise tax in the amount of 4.24 RSD* per millilitre.
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