Croatia

Background: On December 2, 2016 the Croatian Parliament amended it Law on Excise Duties, adding new categories of products subject to tax, among these — heated tobacco products. The amendments indicate that a kilogram of tobacco mixture shall be the base for determining the excise tax.

The specific duty has been set at the same rate that applies to other smoking tobacco, which is HRK 600 per kg.

Persons releasing heated tobacco for consumption on Croatian territory must be registered excise taxpayers.

The excise duty went into effect on 1 January 2017.