HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 176/24
EN
Official Journal of the European Union
5.7.2011
DIRECTIVES
COUNCIL DIRECTIVE 2011/64/EU
of 21 June 2011
on the structure and rates of excise duty applied to manufactured tobacco
(codification)
THE COUNCIL OF THE EUROPEAN UNION,
(3) One
of
the
objectives
of
the
Treaty
on
European
Union
is
to maintain an economic union, whose characteristics are
similar to those of a domestic market, within which there
Having regard to the Treaty on the Functioning of the European
is healthy competition. As regards manufactured tobacco,
Union, and in particular Article 113 thereof,
achievement of this aim presupposes that the application
in the Member States of taxes affecting the consumption
of products in this sector does not distort conditions of
Having regard to the proposal from the European Commission,
competition and does not impede their free movement
within the Union.
After transmission of the draft legislative act to the national
parliaments,
(4) The
various
types
of
manufactured
tobacco,
distinguished
by their characteristics and by the way in which they are
Having regard to the opinion of the European Parliament,
used, should be defined.
Having regard to the opinion of the European Economic and
Social Committee,
(5) A
distinction
needs
to
be
made
between
fine-cut
tobacco
for the rolling of cigarettes and other smoking tobacco.
Acting in accordance with a special legislative procedure,
Whereas:
(6)
Rolls of tobacco capable of being smoked as they are
after simple handling should also be deemed to be ciga
rettes for the purposes of uniform taxation of these
(1) Council
Directives
92/79/EEC
of
19
October
1992
on
products.
the approximation of taxes on cigarettes ( 1 ), 92/80/EEC
of 19 October 1992 on the approximation of taxes on
manufactured tobacco other than cigarettes
( 2 ) and
95/59/EC of 27 November 1995 on taxes other than
(7) A
manufacturer
needs
to
be
defined
as
a
natural
or
legal
turnover taxes which affect the consumption of manu
person who actually prepares tobacco products and sets
factured tobacco (
the maximum retail selling price for each of the Member

3 ) have been substantially amended
several times (
States for which the products in question are to be

4 ). In the interests of clarity and rationality
the said Directives should be codified by assembling
released for consumption.
them in a single act.
(2) The
Union’s
fiscal
legislation
on
tobacco
products
needs (8)
In the interests of uniform and fair taxation, a definition
to ensure the proper functioning of the internal market
of cigarettes, cigars and cigarillos and of other smoking
and, at the same time, a high level of health protection,
tobacco should be laid down so that, respectively, rolls of
as required by Article 168 of the Treaty on the Func
tobacco which according to their length can be
tioning of the European Union, bearing in mind that
considered as two cigarettes or more are treated as two
tobacco products can cause serious harm to health and
cigarettes or more for excise purposes, a type of cigar
that the Union is Party to the World Health Organ
which is similar in many respects to a cigarette is treated
ization’s Framework Convention on Tobacco Control
as a cigarette for excise purposes, smoking tobacco which
(FCTC). Account should be taken of the situation
is similar in many respects to fine-cut tobacco intended
prevailing for each of the various types of manufactured
for the rolling of cigarettes is treated as fine-cut tobacco
tobacco.
for excise purposes, and tobacco refuse is clearly defined.
In view of the economic difficulties that immediate
implementation could cause for the German and
( 1 ) OJ L 316, 31.10.1992, p. 8.
Hungarian operators concerned, Germany and Hungary
( 2 ) OJ L 316, 31.10.1992, p. 10.
( 3 ) OJ L 291, 6.12.1995, p. 40.
should be authorised to postpone the application of the
( 4 ) See Annex I, Part A.
definition of cigars and cigarillos until 1 January 2015.

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EN
5.7.2011 Official
Journal
of
the
European
Union L
176/25
(9) As
far
as
excise
duties
are
concerned,
harmonisation
of
particular of cigarettes and fine-cut tobacco intended
structures must, in particular, result in competition in the
for the rolling of cigarettes, and thus jeopardise the
different categories of manufactured tobacco belonging
achievement of tobacco control and health protection
to the same group not being distorted by the effects of
objectives.
the charging of the tax and, consequently, in the opening
of the national markets of the Member States.
(17) As
regards
products
other
than
cigarettes,
a
harmonised
incidence of tax should be established for all products
(10) The
imperative
needs
of
competition
imply
a
system
of
belonging to the same group of manufactured tobacco.
freely formed prices for all groups of manufactured
The setting of an overall minimum excise duty expressed
tobacco.
as a percentage, as an amount per kilogram or for a
given number of items is the most appropriate for the
functioning of the internal market.
(11) The
structure
of the
excise
duty
on cigarettes
must
include, in addition to a specific component calculated
per unit of the product, a proportional component based
(18) As regards fine-cut tobacco intended for the rolling of
on the retail selling price, inclusive of all taxes. The
cigarettes, a Union price related minimum requirement
turnover tax on cigarettes has the same effect as an ad
should be expressed in such a way as to obtain effects
valorem excise duty and this fact should be taken into
similar to those in the field of cigarettes and should take
account when the ratio between the specific
the weighted average retail selling price as the point of
component of the excise duty and the total tax burden
reference.
is being established.
(19) It is necessary to bring the minimum levels for fine-cut
(12) Without
prejudice
to
the
mixed
tax
structure
and
the
tobacco intended for the rolling of cigarettes closer to the
maximum percentage of the specific component of the
minimum levels applicable to cigarettes, so as to better
total tax burden, Member States should be given effective
take account of the degree of competition existing
means to levy specific or minimum excise duty on ciga
between the two products, reflected in consumption
rettes, so as to ensure that at least a certain minimum
patterns observed, as well as their equally harmful
amount of taxation applies throughout the Union.
character.
(13) For the proper functioning of the internal market, it is
necessary to establish minimum excise duties for all
(20) Portugal
should
be
granted
the
possibility
of
applying
a
categories of manufactured tobacco.
reduced rate for cigarettes made by small-scale producers
and consumed in the most remote regions of the Azores
and Madeira.
(14) As regards cigarettes, neutral conditions of competition
for manufacturers should be assured, the partitioning of
the tobacco markets should be reduced and health
(21) Transitional
periods
should
allow
Member
States
to
adapt
objectives should be underscored. Thus, a price related
smoothly to the levels of the overall excise duty, thus
minimum requirement should refer to the weighted
limiting possible side effects.
average retail selling price, whereas a monetary
minimum should be applicable to all cigarettes. For the
same reasons, the weighted average retail selling price
(22) In order to prevent damage to Corsica’s economic and
should also serve as a reference for measuring the
social equilibrium, it is both essential and justifiable to
importance of specific excise duty within the total tax
provide for a derogation, until 31 December 2015, by
burden.
which France may apply a rate of excise duty that is
lower than the national rate to cigarettes and other
manufactured tobaccos released for consumption in
(15) As
regards
prices
and
excise
levels,
in
particular
for
ciga
Corsica. By that date, the tax rules for manufactured
rettes — by far the most important category of tobacco
tobaccos released for consumption there should be
products — as well as for fine cut-tobacco intended for
brought fully into line with the rules for mainland
the rolling of cigarettes, there are still considerable
France. Nevertheless, too abrupt a change should be
differences between Member States which may disturb
avoided and there should therefore be a stepwise
the operation of the internal market. A certain degree
increase in the excise duty currently levied on cigarettes
of convergence between the tax levels applied in the
and fine-cut tobacco intended for the rolling of cigarettes
Member States would help to reduce fraud and
in Corsica.
smuggling within the Union.
(23) A
majority
of
Member
States
grant
exemptions
from
(16) Such
convergence
would
also
help
to
ensure
a
high
level
excise duty or make refunds of excise duty in respect
of protection for human health. The level of taxation is a
of certain types of manufactured tobacco depending on
major factor in the price of tobacco products, which in
the use which is made of them, and the exemptions or
turn influences consumers’ smoking habits. Fraud and
refunds for particular uses need to be specified in this
smuggling undermine tax induced price levels, in
Directive.

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L 176/26
EN
Official Journal of the European Union
5.7.2011
(24) A
procedure
should
be
provided
for
to
enable
the
rates
(c) rolls of tobacco which, by simple non-industrial handling,
or amounts laid down in this Directive to be reviewed
are wrapped in cigarette paper.
periodically on the basis of a Commission report taking
account of all the appropriate factors.
2. A
roll
of
tobacco
referred
to
in
paragraph
1
shall,
for
excise duty purposes, be considered as two cigarettes where,
(25) This
Directive
should
be
without
prejudice
to
the
obli
gations of the Member States relating to the time-limits
excluding filter or mouthpiece, it is longer than 8 cm but not
for transposition into national law and application of the
longer than 11 cm, as three cigarettes where, excluding filter or
Directives set out in Annex I, Part B,
mouthpiece, it is longer than 11 cm but not longer than 14 cm,

and so on.
HAS ADOPTED THIS DIRECTIVE:
Article 4
CHAPTER 1
1. For
the
purposes
of
this
Directive
the
following
shall
be
SUBJECT MATTER
deemed to be cigars or cigarillos if they can be and, given their
properties and normal consumer expectations, are exclusively
Article 1
intended to be smoked as they are:
This Directive lays down general principles for the harmon
isation of the structure and rates of the excise duty to which
(a) rolls of tobacco with an outer wrapper of natural tobacco;
the Member States subject manufactured tobacco.
CHAPTER 2
(b) rolls of tobacco with a threshed blend filler and with an
outer wrapper of the normal colour of a cigar, of recon
DEFINITIONS
stituted tobacco, covering the product in full, including,
Article 2
where appropriate, the filter but not, in the case of tipped
cigars, the tip, where the unit weight, not including filter or
1. For
the
purposes
of
this
Directive
manufactured
tobacco
mouthpiece, is not less than 2,3 g and not more than 10 g,
shall mean:
and the circumference over at least one third of the length
is not less than 34 mm.
(a) cigarettes;
2. By
way
of
derogation
from
paragraph
1,
the
following
(b) cigars and cigarillos;
subparagraph may continue to be applied by Germany and
Hungary until 31 December 2014.
(c) smoking tobacco:
(i) fine-cut tobacco for the rolling of cigarettes;
The following shall be deemed to be cigars or cigarillos if they
can be smoked as they are:
(ii) other smoking tobacco.
(a) rolls of tobacco made entirely of natural tobacco;
2. Products consisting in whole or in part of substances
other than tobacco but otherwise conforming to the criteria
set out in Article 3 or Article 5(1) shall be treated as cigarettes
(b) rolls of tobacco with an outer wrapper of natural tobacco;
and smoking tobacco.
(c) rolls of tobacco with a threshed blend filler and with an
Notwithstanding the first subparagraph, products containing no
outer wrapper of the normal colour of a cigar covering the
tobacco and used exclusively for medical purposes shall not be
product in full, including, where appropriate, the filter but
treated as manufactured tobacco.
not, in the case of tipped cigars, the tip, and a binder, both
being of reconstituted tobacco, where the unit weight, not
3. Notwithstanding
existing
Union
provisions,
the
definitions
including filter or mouthpiece, is not less than 1,2 g and
referred to in paragraph 2 of this Article and Articles 3, 4 and 5
where the wrapper is fitted in spiral form with an acute
shall be without prejudice to the choice of system or the level of
angle of at least 30° to the longitudinal axis of the cigar;
taxation which shall apply to the different groups of products
referred to in these Articles.
(d) rolls of tobacco with a threshed blend filler and with an
outer wrapper of the normal colour of a cigar, of recon
Article 3
stituted tobacco, covering the product in full, including
1. For
the
purposes
of
this
Directive
cigarettes
shall
mean:
where appropriate the filter but not, in the case of tipped
cigars, the tip, where the unit weight, not including filter or
(a) rolls of tobacco capable of being smoked as they are and
mouth-piece, is not less than 2,3 g and the circumference
which are not cigars or cigarillos within the meaning of
over at least one third of the length is not less than 34 mm.
Article 4(1);
3. Products
which
consist
in
part
of
substances
other
than
(b) rolls of tobacco which, by simple non-industrial handling,
tobacco but otherwise fulfil the criteria set out in paragraph 1
are inserted into cigarette-paper tubes;
shall be treated as cigars and cigarillos.

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EN
5.7.2011 Official
Journal
of
the
European
Union L
176/27
Article 5
4. Where
necessary,
the
excise
duty
on
cigarettes
may
include a minimum tax component, provided that the mixed
1. For
the
purposes
of
this
Directive
smoking
tobacco
shall structure of taxation and the band of the specific component of
mean:
the excise duty as laid down in Article 8 is strictly respected.
(a) tobacco which has been cut or otherwise split, twisted or
pressed into blocks and is capable of being smoked without
Article 8
further industrial processing;
1. The
percentage
of
the
specific
component
of
excise
duty
in the amount of the total tax burden on cigarettes shall be
established by reference to the weighted average retail selling
(b) tobacco refuse put up for retail sale which does not fall
price.
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-
2. The
weighted
average
retail
selling
price
shall
be
calculated
products obtained from tobacco processing or the manu
by reference to the total value of all cigarettes released for
facture of tobacco products.
consumption, based on the retail selling price including all
taxes, divided by the total quantity of cigarettes released for
consumption. It shall be determined by 1 March at the latest
2. Smoking tobacco in which more than 25 % by weight of
of each year on the basis of data relating to all such releases for
the tobacco particles have a cut width of less than 1,5
consumption made in the preceding calendar year.
millimetre shall be deemed to be fine-cut tobacco for the
rolling of cigarettes.
3. Until
31
December
2013,
the
specific
component
of
the
excise duty shall not be less than 5 % and shall not be more
Member States may also deem smoking tobacco in which more
than 76,5 % of the amount of the total tax burden resulting
than 25 % by weight of the tobacco particles have a cut width
from the aggregation of the following:
of 1,5 millimetre or more and which was sold or intended to be
sold for the rolling of cigarettes to be fine-cut tobacco for the
rolling of cigarettes.
(a) specific excise duty;
Article 6
(b) the ad valorem excise duty and the value added tax (VAT)
A natural or legal person established in the Union who converts
levied on the weighted average retail selling price.
tobacco into manufactured products prepared for retail sale
shall be deemed to be a manufacturer.
4. From
1
January
2014,
the
specific
component
of
the
excise duty on cigarettes shall not be less than 7,5 % and
CHAPTER 3
shall not be more than 76,5 % of the amount of the total tax
burden resulting from the aggregation of the following:
PROVISIONS APPLICABLE TO CIGARETTES
Article 7
1. Cigarettes
manufactured
in
the
Union
and
those
imported (a) specific excise duty;
from third countries shall be subject to an ad valorem excise
duty calculated on the maximum retail selling price, including
customs duties, and also to a specific excise duty calculated per
(b) the ad valorem excise duty and the VAT levied on the
unit of the product.
weighted average retail selling price.
Notwithstanding the first subparagraph, Member States may
5. By way of derogation from paragraphs 3 and 4, where a
exclude customs duties from the basis for calculating the ad
change in the weighted average retail selling price of cigarettes
valorem excise duty on cigarettes.
occurs in a Member State, thereby bringing the specific
component of the excise duty, expressed as a percentage of
the total tax burden, below the percentage of 5 % or 7,5 %,
2. The
rate
of
the ad valorem excise duty and the amount of
whichever is applicable, or above the percentage of 76,5 % of
the specific excise duty must be the same for all cigarettes.
the total tax burden, the Member State concerned may refrain
from adjusting the amount of the specific excise duty until 1
January of the second year following that in which the change
3. At
the
final
stage
of
harmonisation
of
structures,
the
same occurs.
ratio shall be established for cigarettes in all Member States
between the specific excise duty and the sum of the ad
valorem excise duty and the turnover tax, in such a way that
6. Subject to paragraphs 3, 4 and 5 of this Article and the
the range of retail selling prices reflects fairly the difference in
second subparagraph of Article 7(1), Member States may levy a
the manufacturers’ delivery prices.
minimum excise duty on cigarettes.

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L 176/28
EN
Official Journal of the European Union
5.7.2011
Article 9
Article 11
1. Member States shall apply
to cigarettes
minimum
1. Where
a
change
in
the
weighted
average
retail
selling
price
consumption taxes in accordance with the rules provided for
of cigarettes occurs in a Member State, thereby bringing the
in this Chapter.
overall excise duty below the levels specified in the first
sentence of paragraph 1 and in the first sentence of
paragraph 2 of Article 10 respectively, the Member State
concerned may refrain from adjusting that duty until 1
2. Paragraph
1
shall
apply
to
the
taxes
which,
pursuant
to January of the second year following that in which the
this Chapter, are levied on cigarettes and which comprise:
change occurs.
(a) a specific excise duty per unit of the product;
2. Where
a
Member
State
increases
the
rate
of
VAT
on
cigarettes, it may reduce the overall excise duty up to an
amount which, expressed as a percentage of the weighted
average retail selling price, is equal to the increase in the rate
(b) an ad valorem excise duty calculated on the basis of the
of VAT, also expressed as a percentage of the weighted average
maximum retail selling price;
retail selling price, even if such an adjustment has the effect of
reducing the overall excise duty to below the levels, expressed as
a percentage of the weighted average retail selling price, laid
down in the first sentence of paragraph 1 and in the first
(c) a VAT proportional to the retail selling price.
sentence of paragraph 2 of Article 10 respectively.
Article 10
However, the Member State shall raise that duty again so as to
1. The
overall
excise
duty
(specific
duty
and ad valorem duty
reach at least those levels by 1 January of the second year after
excluding VAT) on cigarettes shall represent at least 57 % of the
that in which the reduction took place.
weighted average retail selling price of cigarettes released for
consumption. That excise duty shall not be less than EUR 64
per 1 000 cigarettes irrespective of the weighted average retail
selling price.
Article 12
1. Portugal
may
apply
a
reduced
rate
of
up
to
50
%
less
than
that laid down in Article 10 to cigarettes consumed in the most
remote regions of the Azores and Madeira, made by small-scale
However, Member States which levy an excise duty of at least
manufacturers each of whose annual production does not
EUR 101 per 1 000 cigarettes on the basis of the weighted
exceed 500 tonnes.
average retail selling price need not to comply with the 57 %
requirement set out in the first subparagraph.
2. By
way
of
derogation
from
Article
10,
France
may
continue to apply for the period from 1 January 2010 to
2. From
1
January
2014,
the
overall
excise
duty
on
cigarettes 31 December 2015 a reduced rate of excise duty to cigarettes
shall represent at least 60 % of the weighted average retail
released for consumption in the departments of Corsica up to
selling price of cigarettes released for consumption. That
an annual quota of 1 200 tonnes. The reduced rate shall be:
excise duty shall not be less than EUR 90 per 1 000 cigarettes
irrespective of the weighted average 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
However, Member States which levy an excise duty of at least
departments;
EUR 115 per 1 000 cigarettes on the basis of the weighted
average retail selling price need not to comply with the 60 %
requirement set out in the first subparagraph.
(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 per 1 000
Bulgaria, Estonia, Greece, Latvia, Lithuania, Hungary, Poland and
cigarettes irrespective of the weighted average retail selling
Romania shall be allowed a transitional period until
price;
31 December 2017 in order to reach the requirements laid
down in the first and second subparagraphs.
(c) from 1 January 2015, at least 57 % of the weighted average
retail selling price of cigarettes released for consumption;
3. Member
States
shall
gradually
increase
excise
duties
in
the excise duty shall not be less than EUR 90 per 1 000
order to reach the requirements referred to in paragraph 2 on
cigarettes irrespective of the weighted average retail selling
the dates set therein.
price.

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EN
5.7.2011 Official
Journal
of
the
European
Union L
176/29
CHAPTER 4
From 1 January 2015 the overall excise duty on fine-cut
smoking tobacco intended for the rolling of cigarettes shall
PROVISIONS APPLICABLE TO MANUFACTURED TOBACCO
represent at least 46 % of the weighted average retail selling
OTHER THAN CIGARETTES
price of fine-cut smoking tobacco intended for the rolling of
Article 13
cigarettes released for consumption, or at least EUR 54 per
kilogram.
The following groups of manufactured tobacco produced in the
Union and imported from third countries shall be subject, in
each Member State, to a minimum excise duty as laid down in
Article 14:
From 1 January 2018, the overall excise duty on fine-cut
smoking tobacco intended for the rolling of cigarettes shall
represent at least 48 % of the weighted average retail selling
(a) cigars and cigarillos;
price of fine-cut smoking tobacco intended for the rolling of
cigarettes released for consumption, or at least EUR 60 per
(b) fine-cut tobacco intended for the rolling of cigarettes;
kilogram.
(c) other smoking tobaccos.
From 1 January 2020, the overall excise duty on fine-cut
Article 14
smoking tobacco intended for the rolling of cigarettes shall
represent at least 50 % of the weighted average retail selling
1. Member
States
shall
apply
an
excise
duty
which
may
be:
price of fine-cut smoking tobacco intended for the rolling of
cigarettes released for consumption, or at least EUR 60 per
kilogram.
(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
The weighted average retail selling price shall be calculated by
Article 15; or
reference to the total value of fine-cut smoking tobacco
intended for the rolling of cigarettes released for consumption,
(b) a specific duty expressed as an amount per kilogram, or in
based on retail selling price including all taxes, divided by the
the case of cigars and cigarillos, alternatively for a given
total quantity of fine-cut smoking tobacco intended for the
number of items; or
rolling of cigarettes released for consumption. It shall be
determined by 1 March at the latest of each year on the basis
of data relating to all such releases for consumption made in
(c) a mixture of both, combining an ad valorem element and a
the preceding calendar year.
specific element.
In cases where excise duty is either ad valorem or mixed,
3. The
rates
or
amounts
referred
to
in
paragraphs
1
and
2
Member States may establish a minimum amount of excise
shall be effective for all products belonging to the group of
duty.
manufactured tobaccos concerned, without distinction within
each group as to quality, presentation, origin of the products,
2. The overall excise duty (specific duty and/or ad valorem
the materials used, the characteristics of the firms involved or
duty excluding VAT), expressed as a percentage, as an amount
any other criterion.
per kilogram or for a given number of items, shall be at least
equivalent to the rates or minimum amounts laid down for:
4. By
way
of
derogation
from
paragraphs
1
and
2,
France
(a) cigars or cigarillos: 5 % of the retail selling price inclusive of
may continue to apply, for the period from 1 January 2010 to
all taxes or EUR 12 per 1 000 items or per kilogram;
31 December 2015, a reduced rate of excise duty to manu
factured tobacco other than cigarettes released for consumption
(b) fine-cut smoking tobacco intended for the rolling of ciga
in the departments of Corsica. The reduced rate shall be:
rettes: 40 % of the weighted average retail selling price of
fine-cut smoking tobacco intended for the rolling of ciga
rettes released for consumption, or EUR 40 per kilogram;
(a) for cigars and cigarillos:
(c) other smoking tobaccos: 20 % of the retail selling price
at least 10 % of the retail selling price, inclusive of all taxes;
inclusive of all taxes, or EUR 22 per kilogram.
From 1 January 2013, the overall excise duty on fine-cut
smoking tobacco intended for the rolling of cigarettes shall
(b) for fine-cut smoking tobacco intended for the rolling of
represent at least 43 % of the weighted average retail selling
cigarettes:
price of fine-cut smoking tobacco intended for the rolling of
cigarettes released for consumption, or at least EUR 47 per
(i) until 31 December 2012, at least 27 % of the retail
kilogram.
selling price, inclusive of all taxes;

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L 176/30
EN
Official Journal of the European Union
5.7.2011
(ii) from 1 January 2013, at least 30 % of the retail selling
2. Importers
and
Union
manufacturers
of
manufactured
price, inclusive of all taxes;
tobacco shall be subject to the system set out in paragraph 1
as regards the detailed rules for levying and paying the excise
duty.
(iii) from 1 January 2015, at least 35 % of the retail selling
price, inclusive of all taxes;
Article 17
The following may be exempted from excise duty or excise duty
already paid on them may be refunded:
(c) for other smoking tobacco:
(a) denatured manufactured tobacco used for industrial or
at least 22 % of the retail selling price, inclusive of all taxes.
horticultural purposes;
(b) manufactured tobacco which is destroyed under adminis
CHAPTER 5
trative supervision;
DETERMINATION OF THE MAXIMUM RETAIL SELLING PRICE
OF MANUFACTURED TOBACCO, COLLECTION OF EXCISE
(c) manufactured tobacco which is solely intended for scientific
DUTY, EXEMPTIONS AND REFUNDS
tests and for tests connected with product quality;
Article 15
(d) manufactured tobacco which is reworked by the producer.
1. Manufacturers
or,
where
appropriate,
their
representatives
or authorised agents in the Union, and importers of tobacco
from third countries shall be free to determine the maximum
Member States shall determine the conditions and formalities to
retail selling price for each of their products for each Member
which the abovementioned exemptions or refunds are subject.
State for which the products in question are to be released for
consumption.
CHAPTER 6
FINAL PROVISIONS
The first subparagraph may not, however, hinder implemen
Article 18
tation of national systems of legislation regarding the control
of price levels or the observance of imposed prices, provided
1. The
Commission
shall
publish
once
a
year
the
value
of
the
that they are compatible with Union legislation.
euro in national currencies to be applied to the amounts of the
overall excise duty.
2. In
order
to
facilitate
the
levying
of
the
excise
duty, The exchange rates to be applied shall be those obtained on the
Member States may, for each group of manufactured tobacco,
first working day of October and published in the Official
fix a scale of retail selling prices on condition that each scale
Journal of the European Union and shall apply from 1 January
has sufficient scope and variety to correspond in fact with the
of the following calendar year.
variety of products originating in the Union.
2. Member
States
may
maintain
the
amounts
of
the
excise
duties in force at the time of the annual adjustment provided
Each scale shall be valid for all the products belonging to the
for in paragraph 1 if the conversion of the amounts of the
group of manufactured tobacco which it concerns, without
excise duties expressed in euro would result in an increase of
distinction on the basis of quality, presentation, the origin of
less than 5 % or less than EUR 5, whichever is the lower
the products or of the materials used, the characteristics of the
amount, in the excise duty expressed in national currency.
undertakings or of any other criterion.
Article 19
1. Every
four
years,
the
Commission
shall
submit
to
the
Article 16
Council a report and, where appropriate, a proposal concerning
the rates and the structure of excise duty laid down in this
1. At the final stage of harmonisation of the excise duty, at
Directive.
the latest the rules for collecting the excise duty shall be
harmonised. During the preceding stage, the excise duty shall,
in principle, be collected by means of tax stamps. If they collect
The report by the Commission shall take into account the
the excise duty by means of tax stamps, Member States shall be
proper functioning of the internal market, the real value of
obliged to make these stamps available to manufacturers and
the rates of excise duty and the wider objectives of the Treaty.
dealers in other Member States. If they collect the excise duty by
other means, Member States shall ensure that no obstacle, either
administrative or technical, affects trade between Member States
2. The
report
referred
to
in
paragraph
1
shall
be
based
in
on that account.
particular on the information provided by the Member States.

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EN
5.7.2011 Official
Journal
of
the
European
Union L
176/31
3. The
Commission
shall,
in
accordance
with
the
procedure time-limits for transposition into national law and application
referred to in Article 43 of Council Directive 2008/118/EC ( 1 ),
of the Directives set out in Annex I, Part B.
determine a list of statistical data needed for the report,
excluding data relating to individual natural persons or legal
References to the repealed Directives shall be construed as
entities. Apart from data readily available to Member States,
references to this Directive and shall be read in accordance
the list shall only contain data the collection and assembly of
with the correlation table set out in Annex II.
which does not involve a disproportionate administrative
burden on the part of the Member States.
Article 22
4. The
Commission
shall
not
publish
or
otherwise
divulge This Directive shall enter into force on 1 January 2011.
data where it would lead to the disclosure of a commercial,
industrial or professional secret.
Article 23
Article 20
This Directive is addressed to the Member States.
Member States shall communicate to the Commission the text
of the main provisions of national law which they adopt in the
field covered by this Directive.
Done at Luxembourg, 21 June 2011.
Article 21
For the Council
Directives 92/79/EEC, 92/80/EEC and 95/59/EC, as amended by
the Directives listed in Annex I, Part A, are repealed, without
The President
prejudice to the obligations of the Member States relating to the
FAZEKAS S.
( 1 ) OJ L 9, 14.1.2009, p. 12.

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L 176/32
EN
Official Journal of the European Union
5.7.2011
ANNEX I
PART A
Repealed Directives with list of their successive amendments
(referred to in Article 21)
Council Directive 92/79/EEC
(OJ L 316, 31.10.1992, p. 8)
Council Directive 1999/81/EC
only Article 1
(OJ L 211, 11.8.1999, p. 47)
Council Directive 2002/10/EC
only Article 1
(OJ L 46, 16.2.2002, p. 26)
Council Directive 2003/117/EC
only Article 1
(OJ L 333, 20.12.2003, p. 49)
Council Directive 2010/12/EU
only Article 1
(OJ L 50, 27.2.2010, p. 1)
Council Directive 92/80/EEC
(OJ L 316, 31.10.1992, p. 10)
Council Directive 1999/81/EC
only Article 2
(OJ L 211, 11.8.1999, p. 47)
Council Directive 2002/10/EC
only Article 2
(OJ L 46, 16.2.2002, p. 26)
Council Directive 2003/117/EC
only Article 2
(OJ L 333, 20.12.2003, p. 49)
Council Directive 2010/12/EU
only Article 2
(OJ L 50, 27.2.2010, p. 1)
Council Directive 95/59/EC
(OJ L 291, 6.12.1995, p. 40)
Council Directive 1999/81/EC
only Article 3
(OJ L 211, 11.8.1999, p. 47)
Council Directive 2002/10/EC
only Article 3
(OJ L 46, 16.2.2002, p. 26)
Council Directive 2010/12/EU
only Article 3
(OJ L 50, 27.2.2010, p. 1)

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EN
5.7.2011 Official
Journal
of
the
European
Union L
176/33
PART B
List of time-limits for transposition into national law and application
(referred to in Article 21)
Directive Time-limit
for
transposition Date
of
application
92/79/EEC 31
December
1992
—
92/80/EEC 31
December
1992
—
95/59/EC
—
—
1999/81/EC 1
January
1999 1
January
1999
2002/10/EC 1
July
2002
( 1 )
—
2003/117/EC 1
January
2004
—
2010/12/EU 31
December
2010 1
January
2011
( 1 ) By way of derogation from the date set in Article 4(1) of Directive 2002/10/EC:
(a) the Federal Republic of Germany shall be authorised to bring into force the provisions necessary to comply with Article 3(1) of
Directive 2002/10/EC by 1 January 2008 at the latest;
(b) the Kingdom of Spain and the Hellenic Republic shall be authorised to bring into force the provisions necessary to comply with
Article 1(1) of Directive 2002/10/EC (with regard to Article 2(1), second sentence, of Directive 92/79/EEC) by 1 January 2008 at
the latest.

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L 176/34
EN
Official Journal of the European Union
5.7.2011
ANNEX II
Correlation table
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
Article 2(1), introductory
phrase
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
Article 2(1)(c)(ii)
indent
—
— Article
2(1),
final
words
—
—
— Article
2(2)
—
—
— Article
7(2) Article
2(2)
—
— Article
2(3) Article
2(3)
—
— Article
4(1),
first
Article 3(1)
subparagraph
—
— 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
Article 5(1), introductory
phrase
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
Article 6
subparagraph
—
— 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)

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EN
5.7.2011 Official
Journal
of
the
European
Union L
176/35
Directive 92/79/EEC Directive
92/80/EEC Directive
95/59/EC This
Directive
—
— 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 2a
—
— 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
— Article
14(1)
second subparagraph
— Article
3(1),
third
— Article
14(2),
first
subparagraph, introductory
subparagraph, introductory
sentence
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
— Article
14(2),
first
subparagraph, points (a),
subparagraph, points (a), (b)
(b) and (c)
and (c)
— Article
3(1),
seventh
—
—
subparagraph
— Article
3(1),
eighth
—
—
subparagraph
— Article
3(1),
ninth
— Article
14(2),
second
subparagraph
subparagraph
— Article
3(1),
tenth
— Article
14(2),
third
subparagraph
subparagraph
— Article
3(1),
eleventh
— Article
14(2),
fourth
subparagraph
subparagraph
— Article
3(1),
twelfth
— Article
14(2),
fifth
subparagraph
subparagraph

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L 176/36
EN
Official Journal of the European Union
5.7.2011
Directive 92/79/EEC Directive
92/80/EEC Directive
95/59/EC This
Directive
— Article
3(1),
thirteenth
— Article
14(2),
sixth
subparagraph
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
Article 15(1), first
subparagraph
subparagraph
—
— Article
9(1),
third
Article 15(1), second
subparagraph
subparagraph
—
— Article
9(2),
first
sentence Article
15(2),
first
subparagraph
—
— Article
9(2),
second
Article 15(2), second
sentence
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

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