
Odlukom o utvrđivanju posebne i minimalne akcize na cigarete i iznos akcize na duvan za pušenje za 2016. godinu je definisano da će se od 01. 01. 2016. godine, na cigarete plaćati sljedeća akciza:
- proporcionalna akciza po stopi od 42% maloprodajne cijene cigareta
- posebna akciza u iznosu od 60,00 KM za 1.000 komada, odnosno 1,20 KM za pakiranje od 20 komada,
Ukoliko je ukupna akciza na cigarete (proporcionalna + posebna), koja je obračunata po gore navedenim stopama, manja od minimalne akcize, onda se plaća minimalna akciza u iznosu od 2,23 KM po kutiji cigareta za pakovanje od 20 komada.
Akciza na duvan za pušenje u 2016. godini utvrđuje se na način da iznosi 80 % minimalne akcize na cigarete u 2016. godini i iznosi 89,20 KM po kilogramu.
Odluka predstavlja nastavak harmonizacije akcizne politike u BiH sa politikom akciza na cigarete u Evropskoj uniji. Slijedi pregled novih cijena cigareta:
FABRIKA DUHANA SARAJEVO
| RB | NAZIV | 01.01.2015. MPC | 01.05.2015. MPC | 01.01.2016. MPC |
| 1. | Aura Rd Premium | 4,00 KM | 4,30 KM | |
| 2. | Aura Gold Premium | 4,00 KM | 4,30 KM | |
| 3. | Aura red | 4,00 KM | 4,30 KM | |
| 4. | Aura gold | 4,00 KM | 4,30 KM | |
| 5. | Aura silver | 4,00 KM | 4,30 KM | |
| 6. | Drina gold i silver | 3,50 KM | 3,70 KM | 4,00 KM |
| 7. | Drina jedina | 3,50 KM | 3,60 KM | 3,90 KM |
| 8. | Drina denifine | 3,30 KM | 3,50 KM | 3,80 KM |
| 9. | 8 | 3,20 KM | 3,30 KM | 3,60 KM |
| 10. | Code | 3,30 KM | 3,50 KM | 3,80 KM |
| 11. | Tigra | 3,20 KM | 3,20 KM | |
| 12. | Diva | 3,20 KM | 3,30 KM | 3,50 KM |
| 13. | Royal blue | 3,20 KM | 3,30 KM | 3,60 KM |
| 14. | Royal white | 3,20 KM | 3,30 KM | 3,60 KM |
| NAZIV | Broj komada u paklici 18 | 01.01.2016. MPC | ||
| 1. | Aura red 18 | 18 | 3,80 KM | |
| 2. | Aura gold 18 | 18 | 3,80 KM | |
| 3. | Drina gold 18 | 18 | 3,70 KM | |
| 4. | Drina silver 18 | 18 | 3,70 KM | |
| 5. | Drina define HP 18 | 18 | 3,50 KM | |
| 6. | Code blue 18 | 18 | 3,50 KM | |
| 7. | Code sky 18 | 18 | 3,50 KM | |
| 8. | Royal blue 18 | 18 | 3,30 KM | |
| 9. | Royal white 18 | 18 | 3,300 KM |
U prethodnoj tablici nalaze cijene paklica u kojima ima 18 komada cigareta.
PHILIP MORRIS BH
| RB | NAZIV | 01.01.2015. MPC | 01.01.2016. MPC |
| 1. | Marlboro Flavor Plus | 4,80 KM | 5,00 KM |
| 2. | Marlboro Blue Beyond | 4,80 KM | 5,00 KM |
| 3. | Marlboro Red | 4,50 KM | 4,80 KM |
| 4. | Marlboro Gold | 4,50 KM | 4,80 KM |
| 5. | Marlboro Touch | 4,20 KM | 4,50 KM |
| 6. | Marlboro Core | 4,20 KM | 4,50 KM |
| 7. | Eve Divine Slims100 | 3,80 KM | 4,00 KM |
| 8. | Eve Mistique Slims 100 | 3,80 KM | 4,00 KM |
| 9. | Chesterfield Red | 4,00 KM | |
| 10. | Chesterfield Blue | 4,00 KM | |
| Chesterfield Crown | 3,80 KM | ||
| 11. | Bond Street Slims | 3,50 KM | 3,80 KM |
| 12. | Bond Street Red | 3,50 KM | 3,80 KM |
| 13. | Bond Street Blue | 3,50 KM | 3,80 KM |
| 14. | Bond Street Silver | 3,50 KM | 3,80 KM |
| 15. | Bond Street Red 100 | 3,50 KM | 3,80 KM |
| 16. | Bond Street Blue 100 | 3,50 KM | 3,80 KM |
IMPERIAL TOBACCO
| RB | NAZIV | 01.01.2015. MPC | 01.06.2016. MPC |
| 1. | Davidoff Classic | 4,50 KM | 5,00 KM |
| 2. | Davidoff Gold | 4,50 KM | 5,00 KM |
| 3. | Davidoff Gold Slims | 4,50 KM | 5,00 KM |
| 4. | Davidoff Blue | 5,00 KM | |
| 5. | Davidoff Shape Black | 4,00 KM | 4,50 KM |
| 6. | Davidoff Shape White | 4,00 KM | 4,50 KM |
| 7. | West Red | 3,50 KM | 3,70 KM |
| 8. | West Silver | 3,50 KM | 3,70 KM |
| 9. | Boss Blue Slim Style | 3,50 KM | 4,00 KM |
| 10. | Boss Classic | 3,50 KM | 4,00 KM |
| 11. | Boss Gold | 3,50 KM | 4,00 KM |
| 12. | Boss Blue | 3,50 KM | 4,00 KM |
| 13. | Boss Blues SSL | 3,30 KM | |
| 14. | Imperial Classic Red | 3,70 KM | |
| 15. | Imperial Classic Blue | 3,70 KM |
TVORNICA DUVANA ROVINJ
| RB | NAZIV | 01.01.2015. MPC | 01.04.2015. MPC | 01.01.2016. MPC |
| 1. | Dunhill Fine Cut Blue | 4,80 KM | ||
| 2. | Dunhill Fine Cut Blonde | 4,80 KM | ||
| 3. | Avangard No 9 | 4,00 KM | 4,00 KM | |
| 4. | Avangard No 7 | 4,00 KM | 4,00 KM | |
| 5. | Avangard No 4 | 4,00 KM | 4,00 KM | |
| 6. | Ronhill Blue | 4,00 KM | 4,20 KM | 4,50 KM |
| 7. | Ronhill Rich | 4,00 KM | 4,00 KM | |
| 8. | Ronhill Shell White | 4,00 KM | 4,20 KM | 4,50 KM |
| 9. | Ronhill Shell White 100s | 4,00 KM | 4,20 KM | 4,50 KM |
| 10. | Ronhill Stone White | 4,00 KM | 4,20 KM | 4,50 KM |
| 11. | Ronhill Stone White 100s | 4,00 KM | 4,20 KM | 4,50 KM |
| 12. | Ronhill Aquamarine Ultima | 4,00 KM | 4,20 KM | 4,50 KM |
| 13. | Ronhill Mentol Fersh | 4,00 KM | 4,20 KM | 4,50 KM |
| 14. | Ronhill Slims Azure | 4,00 KM | 4,20 KM | 4,50 KM |
| 15. | Ronhill Slims Velvet | 4,00 KM | 4,20 KM | 4,50 KM |
| 16. | Ronhill Unlimited Blue | 4,00 KM | 4,20 KM | 4,20 KM |
| 17. | Ronhill Unlimited White | 4,00 KM | 4,20 KM | 4,20 KM |
| 18. | Ronhill White Prestige | 3,70 KM | 3,70 KM | |
| 19. | Ronhill Black Wave | 3,70 KM | 3,80 KM | 4,00 KM |
| 20. | Ronhill Gold Wave | 3,70 KM | 3,80 KM | 4,00 KM |
| 21. | WW Flavor | 3,80 KM | 4,00 KM | 4,30 KM |
| 22. | WW 100s | 3,80 KM | 4,00 KM | 4,30 KM |
| 23. | WW White | 3,80 KM | 4,00 KM | 4,30 KM |
| 24. | WW White 100s | 3,80 KM | 4,00 KM | 4,30 KM |
| 25. | WW Pure No. 10 | 3,80 KM | 4,00 KM | 4,00 KM |
| 24. | WW Pure No. 6 | 3,80 KM | 4,00 KM | 4,00 KM |
| 25. | MC 9 | 3,00 KM | 3,00 KM | |
| 26. | MC 6 | 3,00 KM | 3,00 KM | |
| 28. | MC 5 100s | 3,00 KM | 3,00 KM | |
| 29. | MC 6 Slims | 3,00 KM | 3,00 KM | |
| 30. | MC 4 Slims | 3,00 KM | 3,00 KM | |
| 31. | Filter 160 | 3,50 KM | 3,70 KM | 4,00 KM |
| 32. | Filter 160 Gold | 3,50 KM | 3,70 KM | 4,00 KM |
| 33. | Filter 160 White | 3,50 KM | 3,70 KM | 4,00 KM |
| 34. | Filter 160 Gold 100 s | 3,50 KM | 3,70 KM | 4,00 KM |
| 35. | Filter 160 White 100 s | 3,50 KM | 3,70 KM | 4,00 KM |
| 36. | York Red i Gold | 3,50 KM | 3,80 KM | |
| 37. | York Red i Gold 100s | 3,50 KM | 3,80 KM | |
| 38. | York NEO | 3,50 KM | ||
| 39. | York Slims Blue i Lila | 3,50 KM | ||
| 40. | York Red i Gold Big Pac | 3,90 KM | ||
| 41. | Benston Blue i White | – | – | 2,90 KM |
| 42. | Benston Slims Ble i Lila | – | – | 3,00 KM |
NELT – JAPAN TOBACCO INTERNATIONAL
| RB | NAZIV | 01.01.2015. MPC | 01.01.2016. MPC |
| 1. | Camel | 4,30 KM | 4,60 KM |
| 2. | Memphis | 4,30 KM | 4,60 KM |
| 3. | Winston | 4,00 KM | 4,30 KM |
| 4. | LD Red,Blue,Silver | 3,40 KM | 3,90 KM |
| 5. | LD Violet i Pink SS | 3,60 KM | 3,90 KM |
| 6. | LD Red i Blue 100s | – | 3,80 KM |
NELT – BRITISH AMERICAN TOBACCO
| RB | NAZIV | 01.01.2015. MPC | 01.01.2016. MPC |
| 1. | Lord | 4,10 KM | 4,70 KM |
| 2. | Lucky Strike | 3,70 KM | 4,30 KM |
| 3. | Pall Mall | 3,30 KM | 3,80 KM |
| 4. | Pall Mall Blue SS i Amber | – | 3,30 KM |
| 5.. | Viceroy | 3,00 KM | 3,20 KM |