Tobacco Excise Duty

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  1. Tekst
  2. Originele weergave
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1.

Tekst

excise duty applied to manufactured tobacco, on the basis of a Presidency compromise text,

set out in 9082/09 FISC 52, as amended by the elements set out in the Annex to this note.

  • 2. 
    Member States could, in the framework of an overall compromise, accept this amended Presidency compromise text, subject to the following:
  • a) 
    cigarettes:

· DELETED reserved its position on the possibility for Member States, that do not benefit from transitional periods, to apply quantitative restrictions to the acquisition

of cigarettes from Member States that do, until the end of those transitional

1 2

periods;

· DELETED reserved its position on the 77,5% upper limit of the specific component range and prefers a ceiling for the minimum excise duty that Member

States may apply (equal to 120% of the overall excise duty levied on cigarettes of

the weighted average retail selling price);

  • b) 
    fine cut tobacco:

· DELETED reserved its position on this part of the amended Presidency compromise text;

· DELETED can accept a minimum excise duty level of at most 47% of the weighted average retail selling price by 1 January 2018.

____________________

1 Though preferring lower quantitative limits (than 300 cigarettes), DELETED could accept the compromise on the understanding that existing rules on quantitative limits would not be affected.

2 Though DELETED would have preferred a transitional period until the end of 2018, it could, in the end, accept the Presidency compromise.

ANNEX

5 May 2009 Presidency Compromise

Tobacco Excise Directive (amendments to FISC 52)

I. Cigarettes

· Transitional periods for DELETED until 1 January 2018. Member States that do not benefit from transitional periods may, from 1 January 2014 and as long as the transitional periods apply,

impose a quantitative limit of at least 300 cigarettes which may be brought into their territories

from Member States applying these transitional periods without further excise duty payment;

· Escape clause: As from 1 January 2014, Member States which levy an excise duty of at least EUR 115 per 1.000 cigarettes need not comply with the 60% requirement;

· Specific component: The specific component of the excise duty on cigarettes may not be less than 7,5% and more than 77,5% of the amount of the total tax burden.

II. Fine-cut smoking tobacco

· As from 1 January 2011 - 40% of the weighted average retail selling price or at least EUR 40 per kilogram;

· As from 1 January 2013 - 43% of the weighted average retail selling price or at least EUR 47 per kilogram;

· As from 1 January 2015 - 46% of the weighted average retail selling price or at least EUR 54 per kilogram;

· As from 1 January 2018 - 50% of the weighted average retail selling price or at least EUR 60 per kilogram.

III. Cigars and cigarillos

· DELETED shall be authorised a transitional derogation for the new definition by 1 January 2015.

IV. DELETED

· DELETED shall be allowed to apply reduced rates of excise duty to tobacco products released for consumption in DELETED until 31 December 2015.

2.

Originele weergave

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3.

Meer informatie