The Rulebook went into effect on 28 November 2012.

This Rulebook regulates in detail the model for refunding paid excise duties as introduced by the Law on Amendments to the Law on Excise Duties (Official Gazette of the Republic of Serbia no. 93/2012), which went into effect on 1 October 2012.

Refunds of excise duty paid on oil derivatives purchased after 1 October 2012 shall be in accordance with this Rulebook, except for refunds of excise duty paid on oil derivatives used as fuel for agricultural equipment used in agriculture.

Namely, provisions of this Rulebook for refunds of excise duty paid on oil derivatives used as fuel for agricultural equipment used in agriculture shall apply to derivatives purchased starting 1 January 2013. Refunds of excise duty paid on oil derivatives purchased in the period from 1 October to 31 December 2012 shall be carried out in accordance with the old Rulebook.

The right to a refund of paid excise duty can be exercised based on the purpose of the use of oil derivatives, according to amounts prescribed by the Law on Excise Duties.