From January 1, 2020, excise tax rates will be applied to products with heated tobacco and nicotine-containing liquid in cartridges, tanks and other containers for their use in electronic cigarettes. The State Tax Service of Kyrgyzstan reported.
Manufacturers and importers of these excisable goods will pay 610 soms for 1 kilogram of products with heated tobacco, and 1 som — for 1 milliliter of nicotine-containing liquid for use in electronic cigarettes.
Further, for the entire period of 2021, excise tax rates for 1 kilogram of products with heated tobacco were set at 700 soms, for 1 milliliter of nicotine-containing liquid for use in electronic cigarettes — 1.25 soms, and from January 1, 2022 — 800 soms and 1.5 soms, respectively.
Business entities engaged in the production and / or import of the aforementioned excisable goods should submit a report and pay excise tax in the manner prescribed by law.
