5. Excise Duties
Certain luxury products, as well as certain other goods listed in law are subject to excise duties. Excise duties are payable as one-time consumption tax on the import of dutiable products in Bulgaria, or on the first sale of locally manufactured products in Bulgaria by their manufacturer.
The following main categories of products are subject to excise duties:
• liquors and beer, and raw materials with a content of alcohol; wine is zero-rated for excise duty purposes, but the producers of wine may be subject to excise duty registration and control;
• tobacco products such as cigars, cigarettes, tobacco for consumption;
• energy products and electricity;
Excise duties are normally charged as a flat amount per measurement unit for the respective product (BGN per piece/ton/liter, etc.).
Exports are exempt from excise duties. Where excise duties have been paid for products that are subsequently exported, a refund could be received.
Where excise duties are charged on row materials with a content of alcohol which have been used for production of non-dutiable food products or medicines, a refund could be claimed for the duties paid on the row materials.