The excise stamps on packs of cartridges, reserves for electronic cigarettes and preparations intended for use in cartridges become mandatory. A bill to this effect was given a final reading by Parliament and was adopted, IPN reports.
The excise stamps will be applied for each unit separately, not per liter as now. The sponsors of the bill, MPs of the Party of Action and Solidarity, said the goal of the amendments made to the Tax Code and the Law on Tobacco Control is to prevent smuggling and illegal trading in such products on Moldova’s territory.
The new requirements will take effect after they are published in the Official Gazette. However, the companies that will import such products before the coming into force of the law will be able to sell the existing stores without paying excise duties until October 1, 2022.
In accordance with the budgetary-fiscal policy for 2022, the excise duty on cartridges and reserves for e-cigarettes and preparations intended for use in cartridges and reserves for electronic cigarettes is 1,957 lei per liter. In 2023, this will rise to 2,055 lei per liter.