Excise duty is an indirect selective tax introduced by the State in order to regulate the price of certain commodities on the market.
The “minimum amount of excise” duty is a misleading term. There is a specific rate of excise duty for each type excise goods. There is therefore no minimum amount of excise duty to meet the statutory duty; the amount of excise duty is calculated as the product of the rate of excise duty multiplied by the amount of the respective excise goods.
You are subject to excise duty if you are or will be an excise payer.
If you are excise duty payers, it is advisable to go through “Registration of individuals and entities for excise duty” and “Excise duty rates for individual authorisation types”.
At the latest at the time of the obligation, you must admit and pay excise duty.
There is no charge for the service.
The service can be solved at the filing office of each customs office.číst dále
Reference to legal acts
Act No. 353/2003 on excise duties
Responsible Public Authority