Excise tax question

Hi everyone,

I’d like to order boosters cash on delivery from Slovakia.

If NAV seizes my package, how does this work now? Can I decide not to accept the goods, have them sent back to the sender, and that’s the end of it, or am I then obliged to pay the levy once it’s been imposed?

What is the tax rate? I tried to search for this separately, but I couldn’t find clear information…

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Javaslom ezt olvasd el :slight_smile:
És nem “adót” fogsz fizetni itthon, hanem komoly pénzbírságot, ha megfogják a csomagod.

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Szia :waving_hand:

Itt nem arról van szó, hogy átveszed-e vagy sem. Amennyiben a csomag nikotinos terméket tartalmaz, vagy azt annak minősítik, akkor alapból elkobozzák és megsemmisítik.

Jövedéki adó mértéke :down_arrow:

69. §

69. § A Jöt. 145. § (1) bekezdése helyébe a következő rendelkezés lép:

„(1) A jövedéki adó mértéke

a) a cigarettára 32 300 forint/ezer darab és a kiskereskedelmi eladási ár 24 százaléka, de legalább 45 200 forint/ezer darab,

b) a szivarra, a szivarkára a kiskereskedelmi eladási ár 14 százaléka, de legalább 5 230 forint/ezer darab,

c) a finomra vágott fogyasztási dohányra és az egyéb fogyasztási dohányra 28 060 forint/kilogramm,

d) a töltőfolyadékra 36 forint/milliliter,

e) az új dohánytermék-kategóriák dohányt tartalmazó vagy dohánnyal együtt fogyasztott

ea) egyszer használatos termékeire 38 forint/darab (szál),

eb) folyadékára 76 forint/milliliter,

f) a füst nélküli dohánytermékre 28 060 forint/kilogramm,

g) a dohányzást helyettesítő nikotintartalmú termékre 28 060 forint/kilogramm,

h) a hevített termékre 38 forint/darab (szál).”


Bírságolás szabályai :down_arrow:

50. §

50. § (1) A Jöt. 100. § (4) bekezdése helyébe a következő rendelkezés lép:

„(4) A jövedéki ellenőrzés során feltárt olyan, a természetes személy által elkövetett, az (1) bekezdésben meghatározott kötelezettségszegés esetén, ahol a központi költségvetésnek okozott vagyoni hátrány összege a 80 ezer forintot, dohánygyártmány esetén a 98 ezer forintot nem haladja meg, a jövedéki ellenőrzést végző gyorsított eljárás keretében a helyszínen jövedéki bírságot szabhat ki és szedhet be. Ebben az esetben a lefoglalt jövedéki terméket el kell kobozni, ha a termék birtokosa a törvénysértés tényét elismeri, továbbá a jogkövetkezményekről szóló tájékoztatást tudomásul veszi és jogorvoslati jogáról lemond. Gyorsított eljárás esetén a (2) és (3) bekezdéstől eltérően a jövedéki bírság összege 80 ezer forintig, dohánygyártmány esetén 98 ezer forintig terjedő összeg lehet. Ha a gyorsított eljárás feltételei nem állnak fenn, az ellenőrzést végző az általános szabályok szerint jár el.”

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I think we can talk about anything, but I haven’t met anyone whose package was seized by NAV, found 20 boosters and 3 aromas in it, and then heavily fined them.

If there’s anyone like that here, please come forward and share your experiences with us :heart:

Let’s treat Liquidhall and similar packages separately, because in those cases, the action was probably already part of an investigation.

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The conditional nature is always there, but attention must be drawn so that everyone is aware of their own responsibility and what it might entail. That’s it, this has been the case so far, it has always been like this, more or less. Ordering nicotine was never really legal, and since 2017, it has also become an excise product. I recently mentioned somewhere that the focus of the authorities changes from time to time, obviously depending on resources. So, the fact that we cannot give an example of this from the past now doesn’t necessarily mean that we won’t be able to in the future, unfortunately. And this is what the conditional nature means. Everyone is aware that there is a chance. However, we have one advantage: it will become clear very quickly in the Community if the focus has shifted somewhere, in some direction. :slightly_smiling_face:

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I’m not 100% sure, but I remember it being 70 Ft/ml.
I usually split my orders ever since this incomprehensible witch hunt started! I order the flavors separately, and if they seize them, I defend myself by saying they are not excise products. I order the boosters separately, and if they can make me pay the 70 Ft/ml excise tax on them, then I’ll pay it. (In Slovakia, it’s 80 Ft/ml, if I remember correctly) I get the base liquid here at home.

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I don’t think they only want to make you pay for that…\nThey’ll be more aggressive than that with the bill…

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Actually, the ‘penalty’ papers charged 155ft/ml…

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Luckily, I’m still holding up :blush:
Soon I’ll drive over for my package, but I can confidently say that my order didn’t run into any obstacles, even though it contains some ‘goodies’ from abroad :blush:

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I haven’t heard anything about my LH package caught in March since then, not even a letter.
And my opened Spanish package was glued back together, and that’s it…

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You know, at times like this, there’s a lot of fear-mongering on sites: where should I order from so they don’t get caught, etc…
Not all that glitters…
Nobody knows anything about the 500 zillion, where and who made it disappear.
No way they’re going to throw me in jail because of 20 ml or whatever amount :grin::joy::joy:

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Hi!
So you didn’t receive the LH? Did you pay in advance or cash on delivery?
The Spanish one finally arrived, did they just look inside?

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You are not above the law.

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Look, if everyone is afraid and intimidated, then I can bravely boast that I haven’t had any trouble from it so far. (I know there are many of us who order just like before.)
If no one tries, then we will be lost… and yes, I always pay in advance.

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I paid LH in advance because everything had always been fine before. They refunded the money, but I did not receive the package.
The Spanish package was opened, inspected, and resealed with official NAV tape, and I received it with a 2-day delay.

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That’s not a problem either! If every second one gets through, the math still works out! But anyway, I’m not aware of them seizing packages. As far as I know, packages from Croatian shops were specifically seized. Of course, the situation can change at any moment. That’s why I’m splitting the order.

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Hi dear @firasko !
Did you find the answer to your question in 2 days? :thinking:

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Hi Zoltán,

First of all, thank you, and also the other commenters, for the constructive answers; I’m not used to this in online communities.

I think yes, I managed to grasp the essence. I had an order, but I canceled it; I don’t want to play with fire. Now I just need to figure out where I’m going to get a nic booster. I probably have about 10-12 pieces left at home. If anyone has any tips, please send me a DM.

Thank you, have a nice day everyone.

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Addig nyaggatod a Nemzeti Dohányboltosokat a környékeden, amíg rendelnek boostert.
:grimacing: :saluting_face:

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Unfortunately, not every supplier deals with it!! My very good friend is the tobacconist in our small village, and he asked the supplier in front of me if they could bring it. The answer was that they don’t deal with it!!

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