Pursuant to these Laws, an increase of 5% in the excise duty rate for a lot of goods compared with 2017 will be applied from January 1, 2018. The new excise duty rates shall be detailed as follows:
- 65% levied on beer and wine of which alcohol proof is at least 20 degrees.
- 35% levied on wine of which alcohol proof is below 20 degrees.
- 75% levied on motorhomes, irrespective of cylinder capacity.
- 60% levied on passenger vehicles of which the maximum number of seats is 9 and cylinder capacity ranges from over 2,500 cm3 to 3,000 cm3, except:
+ Vehicles powered by gasoline, electricity and bioenergy (consumption of gasoline making up not more than 70% of total energy);
+ Motor vehicles powered by bioenergy;
+ Electric vehicles accommodating 9 passengers or fewer, having the seating capacity ranging from 10 to under 16, or from 16 to under 24, and those designed for carrying both passengers and goods.
In addition, the abovementioned vehicles having 9 seats or fewer and having the maximum cylinder capacity of 1,500 cm3 will be granted an excise duty reduction from 40% to 35%; those having the cylinder capacity from more than 1,500 cm3 to 2,000 cm3 will be granted an excise duty reduction from 45% to 40% as from January 1, 2018.
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