Background: On December 2, 2016 the Croatian Parliament amended it Law on Excise Duties, adding new categories of products subject to tax, among these — e-liquid. The amendments prescribe a specific duty based on 1 milliliter of liquid.
The rate of duty has been set at HRK 0.00.
Persons releasing e-liquid for consumption on Croatian territory must be registered excise taxpayers.
The excise duty went into effect on 1 January 2017.