New samples of excise labels for tobacco products and bottled alcoholic beverages are entering into force as of 1 January 2022
Tobacco products and bottled alcoholic beverages will be sold with new excise labels as of 1 January 2022. In accordance with Article 64, paragraph 6 of the Excise Duties and Tax Warehouses Act, the new samples have been approved by an order of the Minister of Finance three months before their entry into force, with the approval orders being promulgated in the State Gazette, issue 79 of 21.09.2021. The unit price of the excise labels has been preserved; it is BGN 0,014 for tobacco products and BGN 0,032 for alcoholic beverages.
Sample of the new excise label for tobacco products intended for sale on the domestic market:
Sample of the new excise label for bottled alcoholic beverages falling within CN code 2208 with alcoholic content equal to and exceeding 15 % vol, intended for sale on the domestic market:
Sample of the new excise label „DUTY FREE” for bottled alcoholic beverages falling within CN code 2208 with alcoholic content equal to and exceeding 15 % vol, intended for retail sites licensed for duty free sales:
Excise labels are government securities demonstrating the payment of the due excise duty for the excise goods released for consumption. They are issued by the Ministry of Finance according to an approved design and comprise a combination of security features in the graphic design, the paper, the inks, the hologram band, as well as various printing techniques.
Excise labels, which are intended to be affixed on unit packets of tobacco products, are used as security feature according to Article 35t, paragraph 3 of the Law on Tobacco and on Tobacco and Related Products.