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Effective July 20, 2025, transporters of dried or fermented tobacco crossing Hungary, whether between EU Member States or to or from third countries, must electronically report the shipment in advance to the Hungarian National Tax and Customs Administration (NAV). The report must be submitted no later than the day before transport begins, in accordance with §49/A of Hungary’s Excise Act (Act LXVIII of 2016).
What is Classified as Dried Tobacco?
Dried tobacco refers to raw tobacco that has been harvested and cured but not yet processed for consumption. This includes whole plants or individual leaves, whether stripped of their stems or not, and covers products under Customs Tariff Codes 2401 10 35 to 2401 20 95, provided they are:
- Unprocessed
- Crushed or sliced, but not yet ready for smoking
- Naturally dried in leaf or whole form
Also included under this definition (KN Code 2401 30 00) are:
- Tobacco leaf waste
- Leaf stems, dust, stalks
- Processing residue or fragments that may contain impurities such as textile fibers
What Qualifies as Fermented Tobacco?
Fermented tobacco refers to tobacco made suitable for consumption through controlled heat-based fermentation, which enhances the product’s color, aroma, and flavor. During this process, approved additives may be introduced, including salt, nitrate, ammonium solution, fruit extracts, spices, plant-derived caffeine, and sugar. These products are commonly used in the manufacturing of smokeless or smokable tobacco goods.
How to Report the Shipment
The party responsible for transporting the tobacco must file the report electronically using the NAV_J32 form. In special cases, primarily involving foreign individuals with excise obligations in Hungary, a paper-based submission is permitted. This form can be downloaded from NAV’s website and must be submitted to:
- The regional NAV directorate corresponding to the point of entry into Hungary, or
- The Airport Directorate, if arriving by air
Access the list of competent NAV directorates here.
Accepted Languages for Reporting
Reports may be submitted in Hungarian, English, German, or French, as specified under §32(7) of the Ministerial Decree No. 45/2016 (NGM).
Key Takeaways for Taxpayers and Logistics Providers
- Deadline: Transport must be reported at least one day in advance
- Applies to: All cross-border shipments involving dried or fermented tobacco
- Form required: NAV_J32 (electronic preferred)
- Languages accepted: HU, EN, DE, FR
- Legal basis: Excise Act (Jöt. 2016), related regulations and NAV procedures
Failure to comply with this obligation may result in administrative sanctions or seizure under Hungary’s excise enforcement framework. All stakeholders, especially transport companies and excise goods handlers, should update their internal compliance protocols accordingly.
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