Excise duties are often used tax form. The tax systems have been present since ancient times. Excise duties have always been introduced to the products whose consumption is tight and taxable baseline significantly wide, which affects the yield. Excise duties are characterized by positive and negative sides. The same level of duty for all, regardless of social status or influence the behavior of taxpayers as well as ecological reasons, are only some of the non-fiscal reasons for introduction of excise duty. Excise duties introduce to the specific group of products, such as alcohol, tobacco, oil and electricity. Excise duties are harmonized with European regulations in goal of harmonizing tax policy to taxation in the EU. The excise duty on petroleum products, in order to harmonize with the acquis communautaire, Croatia changed in energy products and electricity. There in Croatia is a number of laws, ordinances and regulations which form the legal basis for the taxation of energy products and electricity. A useful purpose of energy affects the amount of the minimum rates of excise duty. Excise duties on tobacco, as well as excise taxes on alcohol and alcoholic products also make up the bulk of excise duties. Excise duties in Croatia after the VAT make up the second largest revenue of the state budget and thus represent the stability of income.