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This Law shall govern the excise taxation.

Excise tax shall be levied on the products determined by this Law.

The meaning of some of the expressions used in this Law shall be as follows:

1) "Producer of excisable products" shall mean the person that makes, processes, refines, finishes, etc. in a plant the products on which the excise tax is payable under this Law, including also the person that carries out processing, roasting, packaging, as well as other related activities conducted for the purpose of producing coffee;

2) "Importer of excisable products" shall mean the person that imports the products on which the excise tax is payable under this Law, in its own name and for its own account or for whose account such products are being imported;

3) "Excise taxpayer" shall mean a person who is obliged to pay the excise tax referred to in this Law;

4) "Excise permit" shall mean a document that permits the dispatching and storing of excisable products without charging and paying the excise tax;

5) "Excise storage facility" shall mean one or several inter-connected indoor or fenced off areas making up an entirety, in which an authorized excise storage facility keeper produces, receives or dispatches the products subject to deferred charging and payment of excise tax regime, which has to be clearly marked and physically separated from other areas;

6) "Authorized excise storage facility keeper" shall mean a producer who has been issued the permit to store excisable products without charging and paying the excise tax;

7) "Deferred excise tax charging and payment regime" shall mean the period in which the excise tax is not chargeable and payable;

8) "Cigarettes produced in the country" shall mean the cigarettes produced in the Republic of Serbia by a person entered in the Register of Producers of Tobacco Products kept by the Tobacco Administration (hereinafter: the Administration) and entered in the Register of Tobacco Product Brands in favor of the producer of tobacco products, and/or the majority owner of the producer of tobacco products.

Paragraphs 2 and 3 have ceased to be valid (see Article 31 of the Law - 61/2007-5)