From July 1st 1999 on the Slovenian Customs Administration has been in charge of administering, collection and control of excise duties on goods, produced on or imported into the territory of Slovenia. The new Excise Law introduced on that date recognises three types of excisable goods which are:

• alcohol products
• tobacco products
• energy products

Excise duties are paid on beer, wine, other fermented beverages, intermediate beverages and ethyl alcohol, and depend on the alcohol strength (vol.%) at 20 degrees centigrade. Excise duties are levied in the amount of 6,86 EUR for each 1 vol.% of alcohol strength per hectolitre of beer, zero duties per hectolitre of wine, zero duties per hectolitre of other fermented beverages, 62,59 EUR per hectolitre of intermediate beverages and 694,79 EUR per 100 vol % of alcohol strenght per litre of ethyl alcohol.

Excise duties are paid on cigarettes, cigars, cigarillos and smoking tobacco. The tax base for tobacco products is 1.000 pieces, and the retail price or a kilogram of the product. All tobacco products released for consumption must be marked with tobacco stamps.

The excise system for the energy products and electricity is built on the system of excise groups in force in the European Union. The system distinguishes between nine basic groups: petrol, diesel oil, liquefied petroleum gas, methane, natural gas, kerosene, heating oil, electricity and solid fuels. The amount of the levied duty is established according to the purpose of use, being either motor fuel or heating fuel.

Payment of excise duty can be suspended if:

• the excise products are manufactured and stored in an excise warehouse
• the excise products are stored in the facility of the tax-exempt user
• the excise licence holder transports the excise products under certain conditions determined by the law
• on the imports of excise products, temporary storage has been permitted, or the products have been transferred to a tax free zone or they have fallen under other customs approved procedures.

Excise duty suspension arrangement cease when:

• excise duty payment liability falls due or
• when an excise licence holder, tax exempt user or importer is exempted from excise duty payment liability. This happens if excise products are used for the tax exempt purposes, when the excise goods are exported, destroyed under customs supervision or in some other defined cases.