Draft: new Excise Law, applies from EU accession
TLDR
- DRAFT — not adopted. gov.me shows no adopted law, so the current Excise Law stays in force until adoption.
- The new law would replace the current one (Art. 121). It would enter into force on the eighth day after publication in the Official Gazette and apply from the day Montenegro accedes to the European Union (Art. 122).
- Excise on tobacco, alcohol, sweetened drinks, plastic and sugar products is the same in the bill text as in the law in force.
- Differences are in energy products: electricity €0.5 and €1 per MWh (now €0), gas for heating €0.15 and €0.30 per GJ (now €0), pure biofuels €0 (now €350 per 1,000 l).
- The explanatory memorandum gives the aim as alignment with EU directives and a legal basis for EMCS, electronic tracking of excise goods movement.
gov.me has published the Bill on Excise Duties (document dated 26 June 2026). According to the conclusions published on gov.me, the Government determined the bill at its session on 26 June 2026 and decided to send it to Parliament under the urgent procedure. It is only a proposal: gov.me shows no adopted law, and the current Excise Law stays in force. The text may change during the procedure.
The bill is a new, complete law, not an amendment of the existing one. According to the explanatory memorandum, the aim is full alignment with EU excise directives under negotiating Chapter 16 (Taxation). The memorandum also names a legal basis for the EMCS system, which is electronic tracking of the movement of excise goods under the duty-suspension regime, and more precise rules on obligations, exemptions and refunds of excise.
Under Art. 122, the law enters into force on the eighth day after publication in the Official Gazette of Montenegro and would apply from the day Montenegro accedes to the European Union. The bill gives no calendar date. Art. 121 provides that the current Excise Law ceases to be valid on the day the new law enters into force. Art. 120 sets 12 months from entry into force for the implementing acts.
Comparison with the law in force (consolidated text on gov.me, up to Official Gazette 160/25). The same as now: excise on cigarettes (€94.78 per 1,000 pieces plus 24.5% of the retail price, minimum €139.8 per 1,000 pieces), other tobacco, alcohol, sweetened soft drinks (€25 per hl), single-use plastic (€0.4 per kg) and sugar, cocoa products and ice cream (€0.5 per kg). Differences are in the energy part (Art. 96). Electricity: €0.5 per MWh for business use and €1 for non-business use (now €0). Gas for heating: €0.15 per GJ for business use and €0.30 for non-business use (now €0). Pure biofuels: €0 per 1,000 l (now €350). For gas oils the bill lists €330 for commercial transport of passengers and goods and for stationary machines, without separate lines for scheduled passenger transport (now €440) and for the Bar–Boljare motorway works (now €169). Art. 97 allows the Government to reduce excise for up to three months, down to a minimum of €359 per 1,000 l for unleaded petrol and €330 for gas oils, while today the reduction can be up to 50%.
Practically: no action is needed. Until the bill is adopted and the law starts to apply, the current law and the current rates remain valid. If you import or produce excise goods, it is worth following the final text and the implementing acts. We will follow the adoption and update this item.