The new level of excise duty on cigarettes: What Order 377/2026 brings
Through the order of the Minister of Finance for the approval of the specific excise duty level on cigarettes, published in Official Gazette no. 252 of March 31, 2026, a new value is established for one of the components of tobacco product taxation, with immediate application from April 1, 2026.
What it stipulates
The normative act establishes a single element, but with a direct impact on the cost structure of the targeted products. The specific excise duty level for cigarettes is set at 584.025 lei per 1,000 cigarettes, an increase from the previous level of 543.81 lei. This value represents a fixed component of the total tax applied, regardless of the retail selling price.
The total excise duty owed to the state for cigarettes consists of two parts: the specific excise duty (a fixed sum per 1,000 pieces, now updated) and the ad valorem excise duty (a percentage applied to the selling price). The modification of the specific component directly influences the final tax calculation and, implicitly, the fiscal cost associated with each pack of cigarettes placed on the market.
This fiscal adjustment will predictably generate pressure on selling prices. Producers and importers will be forced to revise their pricing strategies to absorb or transfer this increase in the fiscal burden to the final consumer.
To whom it applies
The measure directly targets all economic operators engaged in production, import, intra-community acquisition, or possession of cigarettes outside an excise duty suspension regime. Primarily, the affected parties are:
- Producers of cigarettes authorized in Romania.
- Importers and distributors who introduce cigarettes to the local market.
- Authorized warehousekeepers who manage stocks of products subject to excise duties.
What you need to do
- Immediately update accounting and ERP software systems to use the new specific excise duty level in all calculations, starting with operations from April 1, 2026.
- Recalculate the total cost per unit for all cigarette assortments in the portfolio, integrating the new tax value.
- Review pricing policy and transfer price lists for distribution and retail networks.
- Communicate the new prices to all commercial partners to ensure a predictable transition and avoid operational ambiguities.
- Ensure full compliance of tax declarations for April 2026, correctly reflecting the new excise duty value for products released for consumption.
- Analyze the impact of the modification on profit margins and the revenue and expenditure budget for the remainder of the fiscal year.
Published in Official Gazette, Part I, no. 252 of March 31, 2026.
Note: This material is strictly for informational purposes and does not constitute legal, fiscal, or business advice. As the interpretation and application of legal provisions can vary significantly depending on the specific circumstances of each entity, we recommend seeking specialized legal assistance before adopting any operational decisions based on these modifications.