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Business Guide to Romania* - Bayern - Europa

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Appendix XI<br />

Appendix XI Excise Tax for Domestic and Imported Products<br />

Crt<br />

No Products or Group of Products Excise Rate<br />

1 Beer EUR 0.74 hl/1 degree Pla<strong>to</strong><br />

3 Sparkling wines EUR 34,05/hl of product<br />

4 Intermediate products EUR 51,08/hl of product<br />

5 Cigarettes EUR 9,10/1,000 cigarettes +30%<br />

minimum value is<br />

EUR 19,92/1000 cigarettes<br />

6 Smoking <strong>to</strong>bacco EUR 29,51/kg<br />

7 Green coffee EUR 680/<strong>to</strong>n<br />

8 Roasted coffee EUR 1,000/<strong>to</strong>n<br />

9 Natural fur clothes (excepting rabbit, sheep, goat) 45%<br />

10 Crystal products 55%<br />

11 Jewellery made of gold and platinum, exclusive of wedding rings 25%<br />

12 Premium, regular and normal fuel EUR 480/<strong>to</strong>n<br />

13 Unleaded fuel EUR 425,06/<strong>to</strong>n<br />

14 Diesel fuel EUR 307,59/<strong>to</strong>n<br />

15 Electricity for commercial purposes EUR 0,14/MWh<br />

16 Electricity for non-commercial purposes EUR 0,30/MWh<br />

17 New cars:<br />

■ gas fuel 1 - 11%<br />

■ diesel 1 - 11%<br />

Second - hand cars<br />

■ gas fuel 2,5 - 32%<br />

■ diesel 2,5 - 32%<br />

18 Perfumery products 10% - 35%<br />

19 Video players or recorders and audio racks 20%<br />

20 Tape recorders or CD players 20%<br />

21 Video cameras 30%<br />

22 Digital pho<strong>to</strong> cameras 30%<br />

23 Microwave ovens 20%<br />

24 Air conditioning equipment 20%<br />

25 Weapons 100%<br />

26 Yachts 50%<br />

27 Mo<strong>to</strong>r boats 30%<br />

72 PricewaterhouseCoopers - <strong>Business</strong> <strong>Guide</strong> <strong>to</strong> Romania 2005

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