Business Guide to Romania* - Bayern - Europa
Business Guide to Romania* - Bayern - Europa
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