Abstract

The article discusses changes resulting from implementation of regulation of the act of 20 July 2018, on amending the act on excise tax and the act on customs law of which part is in force since 19 September 2018, and the rest will be in force from 1 January 2019. The article discusses new regulations regarding documentation of relocating excise goods outside of the procedure regarding suspension of excise levy based on an electronic document e-DD. The article also touches upon, beneficial for the alcohol industry, changes regarding taxation of production wastage of beer and other wine products, and also exemption of accidental losses. The article also points out other and equally important changes resulting from the abovementioned amendment, such as possibility of division of relocation in case of energy products being dislocated by rail transport while applying procedures of suspension excise levy, or even introduction of zero excise duty on CNG and LPG used for combustion engines.