Montenegro

The Republic of Montenegro has amended its excise tax to include heat not burn tobacco.

Article 49a of the revised excise law defines heat not burn tobacco as a product from tariff code 2403 99 90 (other manufactured tobacco) “intended for inhaling of vapor without the burning process.”

The taxable base of heat not burn tobacco is set as the weight of the tobacco mixture expressed in kilograms. The rate of tax per kilogram is equal to 40% of the minimum excise tax of 1000 cigarettes sold at the weighted average retail price.

The tax on heat not burn tobacco became effective in July 2017.

A version of Law on Excise Tax in the original language is available here.