excise duty/tobacco

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Taxation structure on cigarettes Excise duty on cigarettes must consist of a SPECIFIC and an AD VALOREM element – Specific: A fixed amount per 1000 cigarettes between 5% and 55% of total tax (excise + VAT) – Ad valorem: A percentage of Tax ax Inclusive nclusive Retail etail Selling elling Price rice (TIRSP) – The specific amount and the ad valorem % are applied to cigarettes of all price categories 8
Minimum overall excise duty on cigarettes Minimum level of taxation – 57% of the TIRSP of cigarettes and – € 60 per 1000 cigarettes (€ ( 64 from 1/07/2006) – Both established by reference to MPPC (Most Popular Price Category) 9
Page 1 and 2: Taxation of tobacco products in the
Page 3 and 4: Main objectives of legislation Imp
Page 5 and 6: Taxation of Cigarettes 5
Page 7: Characteristics of EU taxation syst
Page 11 and 12: Optional minimum excise duty Legal
Page 13 and 14: Tax and TIRSP differentials in MS (
Page 15 and 16: Relationship between PPS, pre-tax p
Page 17 and 18: Excise duty rates in MS (on MPPC) 7
Page 19 and 20: 240 220 200 180 160 140 120 100 80
Page 22 and 23: Tax and TIRSP differentials in MS (
Page 24 and 25: TIRSP differentials in MS €6.25
Page 26 and 27: Taxation of other tobacco products
Page 28 and 29: Cigars and cigarillos Fine-cut toba
Page 30 and 31: Optional minimum excise duty Legal
Page 32: Thank you for your attention! 32

excise duty/tobacco

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