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Bosnia and Herzegovina: Excise law amended in Bosnia and Herzegovina


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 (

Eurofast Global, Banja Luka Office / Bosnia

Tel: +387 51 340 680


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