This paper will show the tax system of Croatia, with special focus on the role and importance of excize products. Tax system of every country, as well as Croatian is subject to changes. Due to the Croatian acceptance and enty to the European Union, the Croatian tax system had to be modified accordint to the directives of the European Union. Frequent changes to the tax regulations can result in tax system instability and unsecurity among the existing taxpayers as well as in potential new investors. In the structure of revenue in the budget of Croatia, taxes takes most important place. Crucial source of budget incomes are excizes which makes them the second largest state budget revenue, and they consists of excizes on: alcohol and alcoholic beverages, tobacco and its derivates and excizes on energy and electricity. Excizes returnes a lot of income, their demand is inelasic what means that the growth of their prices will not affect their consumption significantly. Excizes are put also on the produtcs whose consumtion is considered unhealty and immoral, and are used as precaution for ecological and social politics. It is of most importance to point out that the taxpayer has an obligation to submit electronic application to the to the customs office in charge in the PUR form, lattest in 8 days before commencing any activity, in order to get certain status which allowes him to do business with excise goods. As it has been pointed out, the focus of this paper will be put on the excise products in Croatia and for every group of products which will be observed the author will explain how the products are taxed and how the tax rate is formed. In final part of the paper it well be explained the process of import taxing, defining the customs value, tax and customs base and special tax on beer and charkcoal.