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29.7.2011 Official
Journal
of
the
European
Union L
197/17
COMMISSION IMPLEMENTING DECISION
of 28 July 2011
concerning the list of statistical data on the structure and rates of excise duty applied on
manufactured tobacco to be provided by the Member States pursuant to Council Directives
92/79/EEC and 92/80/EEC
(notified under document C(2011) 5291)
(2011/480/EU)
THE EUROPEAN COMMISSION,
data on a yearly basis. This data can rely on the data
Member States collect for the calculation of the weighted
Having regard to the Treaty on the Functioning of the European
average retail selling price.
Union,
(4) The
measures
provided
for
in
this
Decision
are
in
Having regard to Council Directive 92/79/EEC of 19 October
accordance with the opinion of the Committee on
1992 on the approximation of taxes on cigarettes ( 1 ), and in
Excise Duty,
particular Article 4(3) thereof,
Having regard to Council Directive 92/80/EEC of 19 October
HAS ADOPTED THIS DECISION:
1992 on the approximation of taxes on manufactured tobacco
other than cigarettes ( 2 ), and in particular Article 4(3) thereof,
Article 1
The Member States shall, for the purposes of Article 4(3) of
Whereas:
Directives 92/79/EEC and 92/80/EEC respectively, provide to
the Commission the annual statistical data set out in the
(1)
Directives 92/79/EEC and 92/80/EEC require every 4
Annex to this Decision.
years the Commission to submit to the Council a
report concerning the rates and the structure of excise
duty of manufactured tobacco, taking into account the
The statistical data shall include all releases for consumption of
proper functioning of the internal market, the real value
manufactured tobacco made in the preceding calendar year.
of the rates of excise duty and the wider objectives of the
Treaty.
Article 2
(2) That
report
is
to
be
based
in
particular
on
the This Decision is addressed to the Member States.
information provided by the Member States relating to
all releases for consumption of manufactured tobacco
made in each preceding calendar year.
Done at Brussels, 28 July 2011.
(3) In
order
to
ensure
early
and
sufficient
information
needed for the report referred to in Article 4(1) of
For the Commission
Directives 92/79/EEC and 92/80/EEC and to enable a
more dynamic follow-up of developments, Member
Algirdas EMETA
States should provide to the Commission the statistical
Member of the Commission
( 1 ) OJ L 316, 31.10.1992, p. 8.
( 2 ) OJ L 316, 31.10.1992, p. 10.

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L 197/18
EN
Official Journal of the European Union
29.7.2011
ANNEX
Statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the
Member States
A. CIGARETTES
Overall excise duty (specific
Weighted average retail selling Specific excise duty per 1 000 Ad valorem excise duty duty and/or ad valorem duty
price (WAP (
as a percentage of the

1 ))
cigarettes
TIRSP (
excluding VAT) as a percentage

2 )
of the WAP
Year/period NatCurr EUR NatCurr EUR
%
%
( 1 ) Weighted Average retail selling price.
( 2 ) Tax inclusive retail selling price.
Quantities released for consumption and total excise duties collected per 1 000 cigarettes per price category
Total amount of excise duty collected (in
Price category
Total quantity (in 1 000 pieces)
Reference to the preceding calendar year
1 000 EUR)
Reference to the preceding calendar year
Price category 1
Price category 2
Price category 3
Add all other price categories accordingly
B. FINE-CUT TOBACCO
Overall excise duty (specific
Weighted average retail selling
Specific excise duty per
Ad valorem excise duty duty and/or ad valorem duty
price (WAP)
kilogram
as a percentage of the excluding VAT) as a percentage
TIRSP
of the WAP, or per kilogram in
EUR
Year/period NatCurr EUR NatCurr EUR
% %
or
EUR
Quantities in tonnes of fine-cut tobacco released for consumption and total amounts of excise duty collected per
price category
Price category
Total quantity (in tonnes) (1)(2)
Total excise duty collected in 1 000 EUR
Reference to the preceding calendar year
Reference to the preceding calendar year
Price category 1
Price category 2

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EN
29.7.2011 Official
Journal
of
the
European
Union L
197/19
Price category
Total quantity (in tonnes) (1)(2)
Total excise duty collected in 1 000 EUR
Reference to the preceding calendar year
Reference to the preceding calendar year
Price category 3
Add all other price categories accordingly
Notes:
1. Member States which apply a purely specific tax rate on fine-cut tobacco shall only fill in the total quantity, in tonnes, in column two
and the total excise duty, in 1 000 EUR, in column three.
2. Member States which can not separate the sums between fine-cut tobacco and other smoking tobacco due to the application of the
same excise duty rate for both products shall fill in the relevant total amounts and mention that the sum contains data for both
products (i.e. by linking to a footnote).
C. CIGARS AND CIGARILLOS
Ad valorem
Specific excise duty per 1 000
excise duty
Quantities released for
Total amount of excise duty
pieces or per kilogram
as
consumption per 1 000 pieces
percentage
or per kilogram
collected in 1 000 EUR
of the TIRSP
Year/period NatCurr EUR
% 1
000
EUR
Cigar and cigarillos
D. OTHER SMOKING TOBACCO
Ad valorem
Specific excise duty per
excise duty
Quantities released for
Total amount of excise duty collected in
kilogram
as
percentage
consumption in tonnes
1 000 EUR
of the TIRSP
Year/period NatCurr EUR
% 1
000
EUR

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