North Macedonia

Background

A new law on excise was published in the Official Gazette of the Republic of Macedonia no. 108/2019 and entered into effect as of 15 July 2019, replacing the old excise law. The new law introduced excise taxes for heated tobacco and liquids used in electronic cigarettes.

The law contains provisions for automatic increases in the tax rate of 0.20 denars per milliliter on July 1 of each year from 2020 to 2023.

The tax applies to liquids intended for use in e-cigarettes whether or not they contain nicotine.