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This tax applies to hydrocarbon fuels and lubricants, spirits and distilled
liquors, beer, wine and tobacco
products that are produced in or imported to the Czech Republic. The tax is
calculated as a fixed amount per unit of the product concerned and is levied on
the producer (importer). Tax levied on tobacco products is calculated as a
combination of a fixed amount and a percentage of the selling price. With effect
from 1 January 2008 the use of waste as fuel for engines and heating shall be
subject to exise tax and the tax rate on waste oils will rise from CZK 0/1000l
to CZK 660/1000l.
Based on materials published by CzechInvest.