Moldova introduces mandatory marking of cartridges and sticks for electronic cigarettes with excise stamps.
This is provided for by relevant amendments to the Tax Code and the Law on tobacco control, which were adopted by the Parliament in the second reading. The amendments establish that the cartridges and sticks for electronic cigarettes, including the disposable electronic cigarettes, preparations to be used in cartridges and sticks for electronic cigarettes mentioned in 382499920-382499960 item names, sold, transported or stored on the territory of the Republic of Moldova, as well as the products purchased from resident economic entities, located in the Republic of Moldova, but having no fiscal relations with its budget system, shall be marked with excise stamps and labeling is carried out in the process of production of excisable goods, and goods produced in Moldova - until the moment of their shipment from the tax warehouse. Excise stamps shall be affixed by the manufacturer directly to the package, so that the opening of the package will ensure the rupture of the excise stamps. Excise taxes will be charged per unit, not per liter, as they are now. The goal of the draft is to exclude the risk of smuggling and illegal trade of these excisable goods on Moldovan territory. The amendments will take effect on the date of their publication in Monitorul Oficial (the Official Journal of Moldova). At the same time, economic operators who had imported excisable goods on relevant tariff lines before the date of passing the law will be able to sell their stocks without excise stamp until October 1, 2022. It should be noted that in accordance with budget and fiscal policy for 2022, excise duty on electronic cigarette cartridges and sticks, preparations for use in electronic cigarette cartridges and sticks shall be levied in the amount of 1957 lei per 1 liter. In 2023 the excise duty shall increase up to 2055 lei per liter. The authors of the draft law - PAS MPs - note that the absence of an excise stamp on the packaging does not allow the control authorities to determine whether the excise duty has been paid. Thus, it is assumed that these goods could have been smuggled or counterfeited into the local market. // 28.07.2022 - InfoMarket
