Excise revenues by commodity groups for 2009 - 2013

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Open Data Albania is exploring the excise revenue by main commodity groups. Referring to the Albanian legislation, excise is a tax that is applied on excise products, manufactured and imported, disposed for consumption in the territory of the Republic of Albania. Products subject to excise duty are: energy products; alcohol and alcoholic beverages; coffee; tobacco and tobacco products; other products (incandescent lamps, tires, fireworks, piles and batteries, coffee).

The revenue from excise is an important item of income of the state budget. For the years taken under consideration it occupies approximately 12% of total revenues. In these years the revenue collected from the excise tax has increased by 15.8% in 2010 compared to 2009. In 2011 there is a slight increase by 4%, to be followed by a decline of these revenues by 10% in 2012. In 2013, we have an improvement of such income, which compared with a year ago had an increase of 6.1%.


Source: Ministry of Finance
Processing and comments: ODA


Divided into the main commodity groups, the largest excise tax revenues are generate from fuel excise. These revenues represent about 60 % of total revenues from excise. The year 2011 marks the year in which such income reached the highest value in the five fiscal years taken into consideration, the value of which amounts to 24.544 million ALL . After the fuel excise, the greatest weight of revenue generated from the excise tax is represented from the tobacco products revenues. These revenues have an average weight of around 29 % of total revenues from excises for the five year considered. Best year in revenues collected from this group of commodities is the year 2012, where revenues totaled 11.771 million ALL.

Excises from alcoholic beverages account for about 4 % of revenues from excise. Year 2009 is the year where revenues from alcoholic beverages excise taxes had the highest value of 1,900 million ALL. Since this year and until 2012 these incomes have been declining. Only in 2013 these revenues have increased by 40 % compared with a year ago. Excise revenues coming from other groups occupy about 7 % of total revenues from excise. 2013 marked the year in which such income had the highest value of 3,864 million ALL, which compared with a year ago had a growth of about 46 %.


Source: Ministry of Finance
Processing and comments: ODA



For 2013, revenues from excise were 38.636 million ALL. These revenues were divided into four main commodity groups, where the excise tax on fuels gathered 22.409 million ALL of income, the excise on tobacco products gathered 11.204 million ALL of income, the excise tax on alcoholic products gathered 1,159 million ALL and revenue from the excise tax on other commodities gathered 3,864 million ALL. Compared with a year ago revenue from each group of commodities have increased, except excise duty on tobacco products that has undergone a slight decrease.

This good performance has been growing even as the impact of the announced increase of excise duty on some products such as tobacco and beer, as well as turnover tax on petrol and diesel in the fiscal package for 2014. Expressed in specific weight, revenues from the excise tax on fuels were 58 % of total excise revenue, revenues from tobacco products excise were 29 %, revenues from the excise tax on alcoholic beverages were 3 % and excise duty from other goods was 10 %.


Source: Ministry of Finance
Processing and comments: ODA


Until 2012 revenues from excise were collected by both customs and tax administration. Starting from the 1st of October 2012 the administration and collection of excise completely switched to the Customs Administration. By 2011 the ratio of revenue collection was approximately 38% from tax administration and 62% from customs administration. In 2012, with the transfer of all authority to the customs administration in October, this report went to 33% tax administration and 67% for customs administration. In 2013 all revenues were collected by the customs administration.


Source: Ministry of Finance
Processing and comments: ODA




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    Contributer: Ina Baja
    Translated by: Viola Qefalia
    Edited by: ODA