Special taxes in the Croatian tax system are a special type of tax that taxes certain types of products such as coffee, alcoholic beverages, beer, tobacco products, energy sources, nonalcoholic beverages, insurance premiums on cars, motor vehicles. They are measured in absolute amounts and only be the measurements of the specific product (Liters, Kilograms, pieces, etc.). The main difference between these taxes in relation to others is easier collection, small number of taxpayers and usability. A special tax is paid by importers and suppliers who obtain these products from abroad, except for taxpayers who are exempt from paying these taxes according to customs regulations. The first excise duty was introduced for coffee, while later excise duties were introduced for oil derivates, tobacco and tobacco products, alcoholic beverages, all non-alcoholic beverages and imported cars.