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.



Categorised in: Country, Croatia, Electronic cigarettes, Excise tax

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