The draft budgetary-fiscal policy for next year regulates the application of excise rates on cartridges and refills for electronic cigarettes and on preparations intended for the use of cartridges and refills for e-cigarettes. The excise duty will be 1.957 lei for 2022 and will rise to 2.055 lei in 2023, IPN reports.
The draft provides that in 2022, for cigarillos, including those with the cut end, and for cigars that contain tobacco, the excise rate will be, as in 2021, 41%, but not less than 959 lei. In 2023, the excise rate will also be 41%, but not less than 1,103 lei. The rates are similar for other types of cigarillos and cigars that contain tobacco substitutes.
Recently, the Center for Health Policies and Studies proposed including the liquids for e-cigarettes in the excise policy for 2020 by setting a specific excise rate at 1.957 lei per liter. The Center said the excise rate for cigarillos can remain at 41%, but not less than 1,006.38 lei per 1,000 pieces.
