Slovenia

Background: The Republic of Slovenia amended its Law on Excise Duties effective July 1, 2016. The revised law contains a new class of tobacco products subject to excise tax. Article 85 “Products intended for inhalation without combustion” include “manufactured tobacco intended for heating” and “liquid containing nicotine”.

The excise tax applied to “manufactured tobacco intended for heating” is a specific amount based on the weight of the tobacco mixture.