<\/p>\n\n\n\n <\/p>\n\n\n\n Excise duty is the levy that stands apart from all others because it is not administered by the tax authorities. It is regulated by Law No. 61\/2012, enforced by the General Directorate of Customs, and is not declared on e-Filing; therefore, an outstanding obligation does not appear on the tax statement but blocks the release of the next shipment.<\/p>\n\n\n\n This page explains the excise duty mechanism, the groups of products covered, the logic of the fiscal warehouse and the suspension regime, then moves on to the mineral rent and gambling, which are two other duties with separate administration. The specific rates are derived from the relevant acts applicable to your case.<\/p>\n\n\n\n Read also: National taxes affecting business, fuels, vehicles, and packaging<\/a>.<\/p>\n\n\n\n Excise duty is a tax on the consumption of specified categories of products, linked to the quantity of the product rather than to its market value. The obligation arises when the product is produced domestically or imported, and becomes payable when the product is withdrawn for consumption in the territory of the Republic of Albania.<\/p>\n\n\n\n The administration is carried out by the General Directorate of Customs, which maintains the register of excise taxpayers, authorizes warehouses, and controls the movement of products. This separation has a direct consequence, because the deadlines, forms, and payment system are different from those of taxes.<\/p>\n\n\n\n Excise duty versus tax obligations<\/p>\n\n\n\n This table is why excise duty requires special monitoring. A business that only checks its tax status thinks it's fine, while the next shipment gets held up at customs over a liability it didn't see on the screen.<\/p>\n\n\n\n The excise law covers specified groups of products listed under Combined Nomenclature codes. In Albanian business practice, they are divided into five families.<\/p>\n\n\n\n \u2714 Energy products, i.e., oil, gasoline, gas, and lubricants Tariff classification is the point where the most frequent disputes arise. The same product with the same commercial description can fall under two different codes, and the code determines whether excise duty is due and at what rate.<\/p>\n\n\n\n The full list of products and excise duty rates by product and by unit must be verified. They are set out in Law No. 61\/2012, as amended, in its annex and in the implementing acts of the General Directorate of Customs.<\/p>\n<\/blockquote>\n\n\n\n The logic of excise duty is based on a single principle: the duty follows the product and becomes payable only when the product is released for consumption. This principle is implemented through the fiscal warehouse.<\/p>\n\n\n\n A fiscal warehouse is a customs-authorized location where excisable goods are produced, processed, or stored without the excise duty being paid. The entity operating it, known as an approved depositor, keeps records of quantities, reports movements, and typically secures the potential liability with a guarantee.<\/p>\n\n\n\n The product can be moved from one fiscal warehouse to another without paying excise duty, because the liability remains suspended until the product is released for consumption. The benefit is significant for liquidity, since cash is not tied up in inventory, while the condition is a strict reporting and control system.<\/p>\n\n\n\n For a business that imports excisable goods without being an approved bonded warehouse, excise duty is payable at the time of clearance. In this case, it is immediately charged to the inventory cost, so the sales margin must be calculated on the cost including excise, not on the supplier's price.<\/p>\n\n\n\n Excise duty is a cost element in import, so it is included in the base on which VAT is calculated at customs. The effect is twofold, because excise duty increases the cost of the goods and at the same time raises the VAT paid on import.<\/p>\n\n\n\n For a business that deducts VAT, the second effect is temporary, because import VAT is deducted on the period's return. Excise duty, by contrast, remains a permanent cost and is passed on to the customer only through the price.<\/p>\n\n\n\n![\"\"](\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/08\/Akciza-dhe-renta-minerare-AlProfit-Consult.jpg\")
<\/figure>\n\n\n\nWhat is excise tax and who administers it?<\/h2>\n\n\n\n
The issue<\/th> Excise<\/th> VAT and income tax<\/th><\/tr> Basic Act<\/td> Law 61\/2012<\/td> Laws 92\/2014 and 29\/2023<\/td><\/tr> Institution<\/td> General Directorate of Customs<\/td> Tax Directorate<\/td><\/tr> The basis of the obligation<\/td> Amount of product per unit<\/td> Transaction value<\/td><\/tr> Where is the status being tracked?<\/td> In the customs system<\/td> In e-Filing<\/td><\/tr> Consequence of an open obligation<\/td> Subsequent customs clearance is blocked<\/td> Forcible assembly measures<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n Excise duty products<\/h2>\n\n\n\n
\u2714 Tobacco and tobacco products, including heated tobacco products and e-cigarette liquids
\u2714 Alcohol and alcoholic beverages, beer, wine, and distilled spirits
\u2714 Refreshing and energy drinks, according to the categories listed in the law
\u2714 Other groups explicitly defined in law, such as plastic packaging and bags<\/p>\n\n\n\n\n
Tax warehouse and suspension regime<\/h2>\n\n\n\n
How does it generally work?<\/h3>\n\n\n\n
Movement under suspension<\/h3>\n\n\n\n
When the business is not an approved depository<\/h3>\n\n\n\n
Excise duty in the final price and in the VAT base.<\/h2>\n\n\n\n