Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification)
(a) cigarettes; (b) cigars and cigarillos; (c) smoking tobacco: (i) fine-cut tobacco for the rolling of cigarettes; (ii) other smoking tobacco.
(a) rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1); (b) rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes; (c) rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper.
(a) rolls of tobacco with an outer wrapper of natural tobacco; (b) rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar, of reconstituted tobacco, covering the product in full, including, where appropriate, the filter but not, in the case of tipped cigars, the tip, where the unit weight, not including filter or mouthpiece, is not less than 2,3 g and not more than 10 g, and the circumference over at least one third of the length is not less than 34 mm.
(a) rolls of tobacco made entirely of natural tobacco; (b) rolls of tobacco with an outer wrapper of natural tobacco; (c) rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar covering the product in full, including, where appropriate, the filter but not, in the case of tipped cigars, the tip, and a binder, both being of reconstituted tobacco, where the unit weight, not including filter or mouthpiece, is not less than 1,2 g and where the wrapper is fitted in spiral form with an acute angle of at least 30° to the longitudinal axis of the cigar; (d) rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar, of reconstituted tobacco, covering the product in full, including where appropriate the filter but not, in the case of tipped cigars, the tip, where the unit weight, not including filter or mouth-piece, is not less than 2,3 g and the circumference over at least one third of the length is not less than 34 mm.
(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing; (b) tobacco refuse put up for retail sale which does not fall under Article 3 and Article 4(1) and which can be smoked. For the purpose of this Article, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.
(a) specific excise duty; (b) the ad valorem excise duty and the value added tax (VAT) levied on the weighted average retail selling price.
(a) specific excise duty; (b) the ad valorem excise duty and the VAT levied on the weighted average retail selling price.
(a) a specific excise duty per unit of the product; (b) an ad valorem excise duty calculated on the basis of the maximum retail selling price;(c) a VAT proportional to the retail selling price.
(a) until 31 December 2012 , at least 44 % of the price for cigarettes in the price category most in demand in those departments;(b) from 1 January 2013 , at least 50 % of the weighted average retail selling price of cigarettes released for consumption; the excise duty shall not be less than EUR 88 per1000 cigarettes irrespective of the weighted average retail selling price;(c) from 1 January 2015 , at least 57 % of the weighted average retail selling price of cigarettes released for consumption; the excise duty shall not be less than EUR 90 per1000 cigarettes irrespective of the weighted average retail selling price.
(a) cigars and cigarillos; (b) fine-cut tobacco intended for the rolling of cigarettes; (c) other smoking tobaccos.
(a) either an ad valorem duty calculated on the basis of the maximum retail selling price of each product, freely determined by manufacturers established in the Union and by importers from third countries in accordance with Article 15; or(b) a specific duty expressed as an amount per kilogram, or in the case of cigars and cigarillos, alternatively for a given number of items; or (c) a mixture of both, combining an ad valorem element and a specific element.
(i) until 31 December 2012 , at least 27 % of the retail selling price, inclusive of all taxes;(ii) from 1 January 2013 , at least 30 % of the retail selling price, inclusive of all taxes;(iii) from 1 January 2015 , at least 35 % of the retail selling price, inclusive of all taxes;
(a) denatured manufactured tobacco used for industrial or horticultural purposes; (b) manufactured tobacco which is destroyed under administrative supervision; (c) manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality; (d) manufactured tobacco which is reworked by the producer.
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| Directive | Time-limit for transposition | Date of application |
|---|---|---|
| 92/79/EEC | — | |
| 92/80/EEC | — | |
| 95/59/EC | — | — |
| 1999/81/EC | ||
| 2002/10/EC | — | |
| 2003/117/EC | — | |
| 2010/12/EU |
| Directive 92/79/EEC | Directive 92/80/EEC | Directive 95/59/EC | This Directive |
|---|---|---|---|
| — | — | Article 1(1) and (2) | Article 1 |
| — | — | Article 1(3) | — |
| — | — | Article 2(1), introductory phrase | Article 2(1), introductory phrase |
| — | — | Article 2(1)(a) and (b) | Article 2(1)(a) and (b) |
| — | — | Article 2(1)(c), first indent | Article 2(1)(c)(i) |
| — | — | Article 2(1)(c), second indent | Article 2(1)(c)(ii) |
| — | — | Article 2(1), final words | — |
| — | — | Article 2(2) | — |
| — | — | Article 7(2) | Article 2(2) |
| — | — | Article 2(3) | Article 2(3) |
| — | — | Article 4(1), first subparagraph | Article 3(1) |
| — | — | Article 4(1), second subparagraph | — |
| — | — | Article 4(2) | Article 3(2) |
| — | — | Article 3(1) | Article 4(1) |
| — | — | Article 3(2) | Article 4(2) |
| — | — | Article 7(1) | Article 4(3) |
| — | — | Article 5, introductory phrase | Article 5(1), introductory phrase |
| — | — | Article 5(1) | Article 5(1)(a) |
| — | — | Article 5(2) | Article 5(1)(b) |
| — | — | Article 6, first paragraph | Article 5(2), first subparagraph |
| — | — | Article 6, second paragraph | Article 5(2), second subparagraph |
| — | — | Article 9(1), first subparagraph | Article 6 |
| — | — | Article 8(1) | Article 7(1), first subparagraph |
| — | — | Article 16(6) | Article 7(1), second subparagraph |
| — | — | Article 8(2), (3) and (4) | Article 7(2), (3) and (4) |
| — | — | Article 16(1) to (5) | Article 8(1) to (5) |
| — | — | Article 16(7) | Article 8(6) |
| Article 1 | — | — | Article 9 |
| Article 2(1) and (2) | — | — | Article 10(1) and (2) |
| Article 2(3) | — | — | — |
| Article 2(4) | — | — | Article 10(3) |
| Article 2 | — | — | Article 11 |
| Article 3(1) | — | — | — |
| Article 3(2) | — | — | Article 12(1) |
| Article 3(3) | — | — | — |
| Article 3(4) | — | — | Article 12(2) |
| — | Article 1 | — | Article 13 |
| — | Article 2 | — | — |
| — | Article 3(1), first and second subparagraph | — | Article 14(1) |
| — | Article 3(1), third subparagraph, introductory sentence | — | Article 14(2), first subparagraph, introductory sentence |
| — | Article 3(1), third subparagraph, first, second and third indent | — | — |
| — | Article 3(1), fourth and fifth subparagraph | — | — |
| — | Article 3(1), sixth subparagraph, introductory sentence | — | — |
| — | Article 3(1), sixth subparagraph, points (a), (b) and (c) | — | Article 14(2), first subparagraph, points (a), (b) and (c) |
| — | Article 3(1), seventh subparagraph | — | — |
| — | Article 3(1), eighth subparagraph | — | — |
| — | Article 3(1), ninth subparagraph | — | Article 14(2), second subparagraph |
| — | Article 3(1), tenth subparagraph | — | Article 14(2), third subparagraph |
| — | Article 3(1), eleventh subparagraph | — | Article 14(2), fourth subparagraph |
| — | Article 3(1), twelfth subparagraph | — | Article 14(2), fifth subparagraph |
| — | Article 3(1), thirteenth subparagraph | — | Article 14(2), sixth subparagraph |
| — | Article 3(1), fourteenth subparagraph | — | — |
| — | Article 3(2) | — | Article 14(3) |
| — | Article 3(3) | — | — |
| — | Article 3(4) | — | Article 14(4) |
| — | — | Article 9(1), second subparagraph | Article 15(1), first subparagraph |
| — | — | Article 9(1), third subparagraph | Article 15(1), second subparagraph |
| — | — | Article 9(2), first sentence | Article 15(2), first subparagraph |
| — | — | Article 9(2), second sentence | Article 15(2), second subparagraph |
| — | — | Article 10 | Article 16 |
| — | — | Article 11 | Article 17 |
| — | — | Article 12 | — |
| — | — | Article 13 | — |
| — | — | Article 14 | — |
| — | — | Article 15 | — |
| Article 2(5) | Article 5(1) | — | Article 18(1) |
| Article 2(6) | Article 5(2) | — | Article 18(2) |
| Article 4 | Article 4 | — | Article 19 |
| Article 5(1) | Article 6(1) | — | — |
| Article 5(2) | Article 6(2) | Article 18 | Article 20 |
| — | — | Article 19(1) | Article 21, first paragraph |
| — | — | Article 19(2) | Article 21, second paragraph |
| — | — | Article 20 | Article 22 |
| Article 6 | Article 7 | Article 21 | Article 23 |
| — | — | Annex I | — |
| — | — | Annex II | — |
| — | — | — | Annex I |
| — | — | — | Annex II |