Albania

Background: In late 2018 the Albanian Parliament approved amendments to its tax laws which, inter alia, introduce excise duties on vapor products.

In addition to increasing the rates of excise on traditional combustible tobacco products, such as cigarettes and fine cut tobacco for hand rolling cigarettes, the revised legislation in this mountainous republic bordering the Aegean Sea creates two new tax categories for “Heat not burn” tobacco products and liquid nicotine for electronic cigarettes.

The rates of tax applied will be specific in both cases. For heated tobacco products a rate of ALL 6,000 per kilogram of tobacco mixture has been set.

The new tax categories and rates of excise became effective on 1 January 2019.