Montenegro

The Republic of Montenegro has amended its excise tax to include liquids for refilling electronic cigarettes.

The volume of liquid expressed in milliliters is the base for the tax. The rate is set at EUR 0.9 per ml.

Article 49b of the revised excise law defines liquids for refilling electronic cigarettes within the meaning of the Law as products from the tariff codes CN 3824 99 92, 3824 99 96 and 8543 70 90 intended for inhaling of vapor without the burning process, and which may be deemed a substitute for tobacco products and which contain liquids indeed for use in electronic cigarettes, regardless whether containing nicotine or not.

The revisions to the excise law were published in the Official Gazette of the Republic of Montenegro on 31 July 2017.

An original version of the amended law can be found here.