The excise duty on electronic cigarettes will be applied starting 2016.

Electronic cigarettes will be excised, starting next year, an amount that will increase annually in line with inflation, the government preparing to introduce this new tax measure is dictated by the argument that the practices at European level, reveals updated draft Tax Code.

The new excise tax, which will be applied from January next year will be in the amount of 0.11€ / ml for liquid containing nicotine and 87.16€ / kilogram tobacco content in heated tobacco products. Compared to regular cigarettes, the excise for fine-cut smoking tobacco intended for the rolling of cigarettes and other smoking tobacco is 87.15€ / kilogram.

“Will be introduced, including excise goods, tobacco products heated by heating, emit an aerosol that can be inhaled without combustion of the mixture of tobacco and nicotine-containing liquid for inhalation using an electronic device type called ” electronic cigarette “. This measure is dictated by the practices at European level and discussions in the working groups of the Commission on charging other smoking products” is announced in the document dated March 13.

This fee will be but steadily increased in the coming years, in line with inflation in the last 12 months, calculated in September preceding the application, compared to the period October 2014-September 2015 by the National Institute of Statistics until October 15th .

The new excise tax will be applied at the time of manufacture, intra-Community acquisition or importation, and will be payable on receipt of products from intra-Community acquisition, the date of completion of the free circulation of products from importations and the date of sale on the domestic market products from domestic production.

Earlier this year, Italy has introduced excise duty on electronic cigarettes. Electronic Cigarette producers have argued that the measure favors large companies in the tobacco industry.

In Romania, the tobacco industry is the second largest contributor to the budget, after companies in the oil sector.