The Moldovan government has approved and submitted to Parliament a bill drafted by the Ministry of Finance on the complete reorganization of the national harmonized excise tax regime and the transposition of six European Union regulatory acts into national law. The new version of Section IV of the Tax Code contains an updated definition of "excise tax" and categories of excisable goods, and regulates the production, processing, storage, import, and movement of excise goods; their release for consumption; distance sales; destruction and irretrievable loss of products; registration of consignors and consignees; the use of electronic accompanying documents; as well as exemptions and reduced rates. The amendments also aim to reorganize the tax warehouse regime with clear authorization conditions; introduce an electronic system for tracking the movement of excise goods undergoing customs clearance (EMCS); updating the fiscal labeling regime for alcoholic beverages and processed tobacco products, and clarifying labeling obligations and procedures. At the same time, the excise tax rates set forth in the annex will be adjusted prior to the law's entry into force. These adjustments will be made based on the schedule of excise tax rates set forth in Annex No. 1 to Section IV of the Tax Code, which was in effect prior to Moldova's accession to the EU. The bill also establishes specific excise tax rates for 2030 for the main categories of excisable goods, as well as preferential rates. A new provision of the draft law is the introduction of an excise tax on electricity used for commercial purposes, while households are exempt. According to the Ministry of Finance's calculations, in 2030 the new measures will generate additional revenue for the state budget totaling 86.2 million lei, including approximately 62.5 million lei from increased excise taxes on tobacco products and 23.7 million lei from the excise tax on electricity. The bulk of the additional revenue from tobacco products is expected to come from fine-cut tobacco for roll-your-own cigarettes—53.7 million lei, smoking tobacco and other processed tobacco—5.9 million lei, certain categories of cigarettes—2.82 million lei, and cigars and cigarillos—33,900 lei. The bill must still be approved by Parliament. // 23.09.2026 — InfoMarket.