Slovenia imposes an excise duty on tobacco products

According to the Excise Act, this regulation is responsible for establishing the excise duties that are applicable to a variety of tobacco products. The excise duty on cigarettes is calculated to be at least sixty percent of the weighted average retail price per pack, with certain amounts being specified. There are precise rates and minimum amounts for each type of tobacco product, including cigars, cigarillos, finely cut tobacco, other smoking tobacco, tobacco for heating, and electronic cigarettes. For each of these products, there are unique calculations. It has been determined that the weighted average retail price of a pack of cigarettes will be 4.13 euros in the year 2022. Particularly noteworthy is the fact that a minimum retail price of 4.13 euros is indicated for a pack of twenty cigarettes, despite of the provisions already mentioned.