Source: http://www.res-legal.eu/search-by-country/croatia/single/s/res-t/t/promotion/aid/tax-regulation-mechanism-2/lastp/359/
Timestamp: 2019-04-22 22:38:43+00:00

Document:
The Excise Duty Act sets the excise duty on biofuels to 0 in order to increase their distribution.
Only pure biofuels are eligible (Art. 84 § 3 No. 9 Excise Duty Act).
The Excise Duty Act defines that biofuels are considered to be liquid or gaseous fuels for transportation purposes produced from biomass and defined in the special legislation (Art. 83 § 6 Excise Duty Act in conjunction with Art. 4 § 1 no. 1 Biofuel Act).
Biofuels are exempt from excise duty (Art. 84 § 3 no. 9 Excise Duty Act). It amounts to HRK 3.151 (approx. €ct 42) per 1,000 litres for regular unleaded petrol (Art. 84 § 3 No. 1.2 Excise Duty Act).
This scheme is addressed primarily to biofuel traders.
The costs of the tax exemption are borne by the state, which receives a lower tax revenue.

References: § 3
 § 6
 Art. 4
 § 1
 § 3
 § 3