Bosnia and Herzegovina: Excise law amended in Bosnia and Herzegovina

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Bosnia and Herzegovina: Excise law amended in Bosnia and Herzegovina

topic.jpg

Dajana Topic

At the beginning of 2014, the price of cigarettes in Bosnia and Herzegovina (B&H) increased due to the Decision on the rate of specific excise duty and the overall minimum excise duty on cigarettes. Six months later, in June 2014, the Bosnian parliament adopted another set of amendments to the Law on Excise, which entered into force in July 2014 and is applicable as of August 1 2014. This time, the basic changes affect the excise duty on cigarettes, with the overall excise duty being increased from BAM 126 (€65) to BAM 176 (€90) per 1,000 cigarettes.

Excise duty is introduced on fine-cut tobacco and amounts to BAM 78 (€40) per kilogram. Within the next few years, the excise duty for this category is expected to increase so as to amount to at least 80% of the minimum excise duty on cigarettes.

New amendments prescribed the obligation for taxpayers and other persons involved in the sale of cigars, cigarillos and smoking tobacco to create inventory lists of these tobacco products by August 1 2014 and submit them to the Indirect Taxation Authority of B&H by August 8 2014 at the latest.

Dajana Topic (dajana.topic@eurofast.eu)

Eurofast Global, Banja Luka Office / Bosnia

Tel: +387 51 340 680

Website: www.eurofast.eu

more across site & shared bottom lb ros

More from across our site

In his newly created role, current SSA commissioner Bisignano will oversee all day-to-day IRS operations; in other news, Ryan has made its second acquisition in two weeks
In the age of borderless commerce, money flows faster than regulation. While digital platforms cross oceans in milliseconds, tax authorities often lag. Indonesia has decided it can wait no longer
The tariffs are disrupting global supply chains and creating a lot of uncertainty, tax expert Miguel Medeiros told ITR’s European Transfer Pricing Forum
Corporate counsel should combine deep technical knowledge with strategic dynamism, says Agarwal, winner of ITR’s EMEA In-house Indirect Tax Leader of the Year award
Luxembourg’s reform agenda continues at pace in 2025, with targeted measures for start-ups and alternative investment funds
Veteran Elizabeth Arrendale will lead the new advisory practice, which will support clients with M&A tax structuring, post-deal integration, and more
MAP cases keep increasing, and cases closed aren’t keeping pace with the number started, the OECD’s Sriram Govind also told an ITR summit
Nobody likes paperwork or paying money, but the assertion that legal accreditation doesn’t offer value to firms and clients alike is false
Ryan hopes the buyout will help it expand into Asia and the Middle East; in other news, three German finance ministers have called for a suspension of pillar two
SKAT, which was represented by Pinsent Masons, had accused Sanjay Shah and other defendants of fraudulent dividend tax refund claims
Gift this article