From January 1, 2023, excises on cigarettes and other tobacco products have increased in Moldova.
According to the amendments to the Tax Code, made as part of the tax and customs policy for 2023, from January 1, the amount of excise taxes on cigars, cigars with cut ends and cigarillos containing tobacco, as well as on other cigars, cigarillos and cigarettes containing tobacco substitutes, will be 41% of their value in lei, but not less than 1198.75 lei for 1000 pieces. Earlier, the excise increase plan provided for an increase in excise in 2023 to 41%, but not less than 1,103 lei (last year, the rate was 41%, but not less than 959 lei/1,000 units). At the same time, the amount of excise tax on cigarettes containing tobacco, cigarettes with and without a filter, as well as with a mouthpiece has been increased: from a rate of 715 lei + 13%, but not less than 959 lei, to 893.75 lei + 13%, but not less than 1198.75 lei. The previously approved plan for increasing excises for 2023 provided for their increase to 822 lei + 13%, but not less than 1103 lei. Products containing tobacco or reconstituted tobacco, nicotine or tobacco or nicotine substitutes intended to be inhaled without burning; other products containing nicotine intended for the absorption of nicotine by the human body, according to the new Combined Commodity Nomenclature, are separated into a separate group (2040). The excise rate for this group of goods in 2022 will be 1,198.75 lei per 1,000 pieces instead of the previously planned 1,103 lei. Cartridges and sticks for electronic cigarettes, including disposable electronic cigarettes; drugs intended for use in cartridges and sticks for electronic cigarettes will be taxed at a rate of 2446.25 lei per liter, although the plan was to increase the excise tax on these products from 1957 to 2055 lei per liter. The plan to raise excise taxes on smoking tobacco, other manufactured tobacco and industrial tobacco substitutes remained unchanged; tobacco "homogenized" or "reconstituted"; tobacco extracts and essences - their size increased from 165.7 to 174 lei per kilogram, as well as plans to increase the excise tax on finely cut tobacco for rolling cigarettes - from 1323 to 1389 lei per kg. The increase in excise taxes on tobacco products at a higher rate than previously planned will provide the budget with an additional 618 million lei. // 05.01.2023 — InfoMarket.
