{"id":300,"date":"2023-06-10T21:52:08","date_gmt":"2023-06-10T21:52:08","guid":{"rendered":"https:\/\/vapeassociation.eu\/?page_id=300"},"modified":"2025-02-14T13:03:19","modified_gmt":"2025-02-14T13:03:19","slug":"%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%bd%d0%b5","status":"publish","type":"page","link":"https:\/\/vapeassociation.eu\/en\/%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%bd%d0%b5\/","title":{"rendered":"Taxation"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"300\" class=\"elementor elementor-300\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0be0f32 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"0be0f32\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59dc359\" data-id=\"59dc359\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e9570ef elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"e9570ef\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-24d5f80\" data-id=\"24d5f80\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f7e1f67 elementor-section-height-default elementor-section-boxed elementor-section-height-default\" data-id=\"f7e1f67\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d5e2900\" data-id=\"d5e2900\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd0267b elementor-widget elementor-widget-text-editor\" data-id=\"fd0267b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h3 style=\"text-align: center;\">Taxation<\/h3><ul><li><em>E-cigarettes (accessories), nicotine and non-nicotine liquids are subject to excise duties, the application of excise stamps, and require authorization for trade.<\/em><em>\u00a0<\/em><p>According to the latest changes in Bulgarian legislation and amendments to the Excise Duty and Tax Warehouses Act, e-cigarette liquids containing nicotine, as well as those without nicotine, are considered tobacco products. Accordingly, production, distribution, and sale of these liquids require the appropriate registrations in accordance with the Excise Duty and Tax Warehouses Act.<\/p><p>\u00a0<\/p><p>To issue a permit for trade in tobacco products according to a sample, according to Annex 19b of the PPZADS, according to Art. 90e, para. 1 of the Act on Excises and Tax Warehouses (ZADS), in connection with Art. 117, para. 1 of the Regulations for the Implementation of the Law on Excises and Tax Warehouses (PPZADS), it is necessary to issue documents, which you can find at the following link, which leads to the website of the customs agency.<\/p><p>\u00a0<\/p><p><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"http:\/\/www.info.mitnica.com\">www.info.mitnica.com<\/a><\/span><\/p><p>Importers are obliged to notify the competent authorities of the Member States about their products (Article 20, paragraph 2). The notification must include information on ingredients and emissions, toxicological data, information on nicotine doses and absorption, and a description of the product and manufacturing processes.<\/p><p>\u00a0<\/p><p>The DTI sets maximum values \u200b\u200bfor the amount of nicotine in electronic cigarettes and refillable containers intended for consumers. E-cigarette liquid must not contain more than 20 mg\/ml nicotine (Article 20, paragraph 3, letter b), the volume of tanks and cartridges must not exceed 2 ml, and that of refillable containers must be no more of 10 ml (Article 20, paragraph 3, letter a).<\/p><p>\u00a0<\/p>Containers and refillable e-cigarettes must also be resistant to damage by children, tamper-proof and sold with instructions for use and health warnings (Article 20(3)(g) and paragraph 4(a) ) and b).<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u041e\u0431\u043b\u0430\u0433\u0430\u043d\u0435 \u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0442\u0435 \u0446\u0438\u0433\u0430\u0440\u0438 (\u0430\u043a\u0441\u0435\u0441\u043e\u0430\u0440\u0438), \u043d\u0438\u043a\u043e\u0442\u0438\u043d\u043e\u0432\u0438\u0442\u0435 \u0438 \u0431\u0435\u0437\u043d\u0438\u043a\u043e\u0442\u0438\u043d\u043e\u0432\u0438\u0442\u0435 \u0442\u0435\u0447\u043d\u043e\u0441\u0442\u0438 \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0442 \u043d\u0430 \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435 \u0441 \u0430\u043a\u0446\u0438\u0437, \u043f\u043e\u043b\u0430\u0433\u0430\u043d\u0435 \u043d\u0430 \u0431\u0430\u043d\u0434\u0435\u0440\u043e\u043b \u0438 \u0435 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u0438\u0435 \u0437\u0430 \u0442\u044a\u0440\u0433\u043e\u0432\u0438\u044f \u0441 \u0442\u044f\u0445\u00a0 \u0421\u043f\u043e\u0440\u0435\u0434 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0442\u0435 \u043d\u0430\u043f\u0440\u0430\u0432\u0435\u043d\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438 \u0432 \u0431\u044a\u043b\u0433\u0430\u0440\u0441\u043a\u043e\u0442\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u0441\u0442\u0432\u043e \u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438 \u0432 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u0430\u043a\u0446\u0438\u0437\u0438\u0442\u0435 \u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0441\u043a\u043b\u0430\u0434\u043e\u0432\u0435 \u0442\u0435\u0447\u043d\u043e\u0441\u0442\u0438\u0442\u0435 \u0437\u0430 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438 \u0446\u0438\u0433\u0430\u0440\u0438, \u0441\u044a\u0434\u044a\u0440\u0436\u0430\u0449\u0438 \u043d\u0438\u043a\u043e\u0442\u0438\u043d, \u043a\u0430\u043a\u0442\u043e \u0438 \u0442\u0435\u0437\u0438 \u0431\u0435\u0437 \u043d\u0438\u043a\u043e\u0442\u0438\u043d, \u0441\u0435 \u0441\u0447\u0438\u0442\u0430\u0442 \u0437\u0430 \u0442\u044e\u0442\u044e\u043d\u0435\u0432\u0438&hellip; <a class=\"more-link\" href=\"https:\/\/vapeassociation.eu\/en\/%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%bd%d0%b5\/\">Continue reading <span class=\"screen-reader-text\">Taxation<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-300","page","type-page","status-publish","hentry","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.8 - 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