| |
Duty passenger vehicles
Basis for calculating the excise duty on passenger cars is:
1) Selling price, and that in the context of this law is the price without value added tax or
2) At imports – the customs value determined in accordance with customs regulations increased the amount of customs duties.
Depending on the determined value of passenger cars in euro equivalent of denar under paragraph (1) of this Article, the rates of excise duty on passenger cars is:
Value of passenger cars in the euro over the rate of duty
|
Value of passenger cars in to euro
|
Rates of duty
|
|
above
|
to
|
|
|
0
|
3.000
|
0,00%
|
|
3.001
|
4.000
|
0,50%
|
|
4.001
|
5.000
|
1,00%
|
|
5.001
|
6.000
|
1,50%
|
|
6.001
|
8.500
|
2,00%
|
|
8.501
|
12.000
|
3,00%
|
|
12.001
|
14.000
|
4,00%
|
|
14.001
|
16.000
|
6,00%
|
|
16.001
|
18.000
|
9,00%
|
|
18.001
|
22.000
|
11,50%
|
|
22.001
|
25.000
|
13,50%
|
|
25.001
|
30.000
|
15,50%
|
|
30.001
|
|
18,00%
|
|
