Amendments to the nomenclature codes of excise products

02/10/17

In brief

Order No. 2331 dated 30 August 2017 of the Minister of Public Finance (“the Order”) amending the Nomenclature code of harmonised excise products (“the Order”) has been published.

In detail

The Order clarifies the classification of certain products subject to non-harmonised excise duties under the Nomenclature codes of excise products.

Therefore, heated tobacco products as well as products presented in the form of a capsule containing both heated tobacco and liquid containing nicotine are classified under product code T500 ”Other smoking tobacco”.

[Source: Order No. 2331/2017 of 30 August 2017 of the Minister of Public Finance (“the Order”) amending Order No.221/2016 of the Minister of Public Finance regarding the approval on the configuration of the Excise duties code and the Nomenclature code of harmonised excise products, published in Official Gazette No. 745 dated 15 September 2017]

The takeaway

Product code T500 ”Other smoking tobacco” includes heated tobacco products, as well as products presented in the form of a capsule containing both heated tobacco and liquid containing nicotine.

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Ionut Simion

Country Managing Partner, Romania

Daniel Anghel

Partner, Tax and Legal Services Leader, Romania

Diana Coroaba

Partner, Tax Services, Romania

Ionut Sas

Partner, Tax Services, Romania

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