The Ministry of Finance has prepared a formula for calculating the excise tax on smoking mixtures for hookah
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Ministry of Finance prepared a government decree that regulates the procedure for determining the minimum price for nicotine-containing products. We are talking about products with heated tobacco, liquids for electronic nicotine delivery systems, as well as tobacco-free hookah smoking mixtures. Now they are not subject to excise duty, reminds the ministry.
“Nicotine-free liquids and smoking mixtures for hookah that do not contain tobacco are currently not subject to excise duty, and therefore, in the formulas for determining the minimum prices for these types of products, excise duty is used for similar excisable goods,” the explanatory note says. This refers to liquid for electronic nicotine delivery systems and hookah tobacco.
In December 2022, the Ministry of Finance offered index excises on nicotine-containing products by 25-30%. From March 1 to December 31, 2023, the excise rate on cigarettes and cigarettes installed in the amount of 2603 rubles. for 1 thousand pieces plus 16% of the estimated cost calculated on the basis of the maximum retail price, but not less than 3536 rubles. for 1 thousand pieces.
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