excise duties-part iii tobacco env
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EUROPEAN COMMISSIONDIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Environment and other indirect taxes
REF 1036 rev2January 2013
EXCISE DUTY TABLESPart III Manufactured Tobacco
This document can be consulted on DG TAXUD Web site: http://ec.europa.eu/taxation_customs/taxation/excise_duties/index_en.htm
( Shows the situation as at 1 January 2013)
European Commission 2013. Reproduction is authorised, provided the source and web address (http://ec.europa.eu/taxation_customs/index_en.htm#) are acknowledged.
B-1049 Brussels - Belgium - Office: SPA3 5/72 and SPA3 5/69A. Telephone: direct line (+32-2)299 56 09 and 295 35 25, switchboard 299 11 11.
e-mail: [email protected]
January 2013
INTRODUCTORY NOTE
In collaboration with the Member States, the European Commission has established the EXCISE DUTY TABLES showing rates in force in the Member States of the European Union. As from 1 January 2007 this publication: * covers the 27 Member States of the EU; * has been divided into three different sections: I II III Alcoholic Beverages Energy products and Electricity Manufactured Tobacco.
This publication aims to provide up-to-date information on Member States main excise duty rates as they apply to typical products. The information is supplied by the respective Member States. The Commission cannot be held responsible for its accuracy or completeness; neither does its publication imply an endorsement by the Commission of those Member States' legal provisions. It is intended that Member States will regularly communicate to the Commission all modifications of the rates covered by this publication and that revised editions of the tables will be published twice a year. To this end, it is vital that all changes to duty structures or rates are advised by Member States to the Commission as soon as possible so that they may be incorporated in the tables with the least possible delay. All details should be sent to Ms Eija Hokkanen or Mr Aurimas Vasylis: e-mail telephone [email protected] +32-2-299.56.09; +32-2-295.35.25
This document together with general information about the Taxation and Customs Union can be found at:
http://ec.europa.eu/taxation_customs/index_en.htm#
For further or more detailed information, please contact directly the Member States concerned (see list of contact persons at the end of this document)
2
January 2013
TABLE OF CONTENTS INTRODUCTORY NOTE ................................................................................................. 2 TABLE OF CONTENTS ................................................................................................... 3 EURO EXCHANGE RATES ............................................................................................ 4 MANUFACTURED TOBACCO....................................................................................... 5 Cigarettes ........................................................................................................................ 6 Cigars and Cigarillos .................................................................................................... 11 Fine Cut Smoking Tobacco (intended for the rolling of cigarettes) ............................. 12 Other smoking tobaccos ............................................................................................... 14 LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLES ..... 15
3
EURO EXCHANGE RATES
Value of National Currency in EUR on 1 October 2012* Member State National Currency Currency value
BG CZ DK LV LT HU PL RO SE UK
BGN CZK DKK LVL LTL HUF PLN RON SEK GBP
1,9558 25,080 7,4554 0,6962 3,4528 285,13 4,1057 4,5223 8,4731 0,79830
*Rates published in the Official Journal of the European Union - C 296 of 1/10/2012. The Estonian kroon "EEK" irrevocably fixed as of 1 January 2011 (=15,6466 EEK to 1 euro) Official Journal L 196, 28/7/2010, Council Regulation (EU) No 671/2010 of 13 July 2010 amending Regulation (EC) No 2866/98 The Slovak koruna "SKK" irrevocably fixed as of 1 January 2009 (=30,1260 SKK to 1 euro) Official Journal L 195, 24/7/2008, Council Regulation (EC) No 694/2008 of 8 July 2008 amending Regulation (EC) No 2866/98 The Cyprus pound "CYP" irrevocably fixed as of 1 January 2008(= 0,585274 CYP to 1 euro) Official Journal L256, 2/10/2007, Council Regulation (EC) No 1135/2007 amending Council Regulation (EC) No 2866/98. The Maltese lira "MTL" irrevocably fixed as of 1 January 2008 (=0,429300 MTL to 1 euro) Official Journal L256, 2/10/2007, Council Regulation (EC) No 1134/2007 amending Council Regulation (EC) No 2866/98. The Slovenian tolar "SIT" irrevocably fixed as of 1 January 2007 (=239.640 SIT to 1 euro) Official Journal L195, 15/7/2006, Council Regulation (EC) No 1086/2006 amending Council Regulation (EC) No 2866/98.
4
January 2013
MANUFACTURED TOBACCO
UPDATED SITUATION - EXCISE DUTY TABLES
1 January 2013
All Member States:
Update / corrigendum of all tables, footnotes and contact data
All Member States: Insertion of the specific, ad valorem and VAT rates of 2012 additionally to the rates applicable as from 1 January 2013 in order to allow the correct calculation of the excise incidence for cigarettes and fine-cut tobacco (see pages 7 and 13). According to Articles 8(2) and 14(2) of Council Directive 2011/64/EU the weighted average price (WAP) for cigarettes and fine-cut tobacco has to be calculated by reference to the total value of all cigarettes/fine-cut tobacco released for consumption, based on the retail selling price including all taxes, divided by the total quantity of cigarettes/fine-cut tobacco released for consumption on the basis of data relating to all such releases for consumption made in the preceding calendar year. Remark: This revision includes updates and corrections provided by Estonia, Greece, Italy and Romania (indicated in green).
5
CigarettesSituation as at 1 January 2013Specific excise Ad valorem excise in % VAT in % Ad valorem excise + VAT Total tax (incl VAT) Current MPPC per 1000 cigarettes (only for the purpose of comparison not applied for calculation) WAP per 1000 cigarettes pursuant to Art. 8(2) Dir. 2011/64/EU *) Excise yield* Minimum excise duty Article 8 (6) Directive 2011/64/EU Overall minimum excise duty* Specific +ad valorem (excl. VAT) as % of WAP
(per 1000 cigarettes)
NatCurr
EUR
as % of WAP
MS AT
1
2 35,00
As % of total tax (specific +ad valorem +VAT) 3 4 17,73 23,21
(as % of TIRSP)
(as % of TIRSP)
(as % of TIRSP)
(as % of WAP)
NatCurr
EUR
NatCurr
EUR
EUR per 1000 cigarettes of the WAP 13 117,91
EUR per 1000 cigarettes
5 42,00
6 16,67
7 58,67
8 76,40
9
10 n/a
11
12 197,40
14 115,55
15 59,73
BE BG CY CZ DE DK EE EL ES FI FR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
101,00 1160,00 1166,50
12 500
140,00 25,00 77,00 188,00 256,46 1410,00
167,41
21,89 51,64 55,00 46,25 94,40 156,46 45,00 80,00 19,10 22,50 38,13 43,84 237,69 10,3452* 40,55 17,25 35,91 77,00 167,84 45,79 79,39 56,71 166,41 60,79 59,50 209,71
9,17 43,82 28,13 33, 51 38,67 59,61 34,35 48,75 9,48 10,00 12,50 32,98 56,13 4,5374* 36,04 8,99 29,92 37,23 66,67 34,50 41,06 42,98 55,27 41,21 43,81 55,80
11,94 52,49 36,35 43,03 50,59 73,95 40,89 55,75 11,12 12,29 15,50 37,90 67,09 6,00* 45,97 12,82 36,81 48,05 76,50 40,77 51,60 52,84 76,27 50,00 52,93 62,72
50,31 23,00 34,00 27,00 21,80 1,00 33,00 20,00 53,10 52,00 51,75 31,00 8,83 53,69* 25,00 48,09 34,00 25,00 3,13 31,41 20,00 19,00 1,00 24,55 23,00 16,50
17,36 16,67 15,25 17,36 15,97 20,00 16,67 18,70 17,36 19,35 16,388 21,26 18,70 17,36 17,36 15,00 17,36 15,25 17,36 18,70 18,70 19,35 20,00 16,67 16,67 16,67
67,67 39,67 49,25 44,36 37,77 21,00 49,67 38,70 70,46 71,35 68,14 52,26 27,53 71,046* 42,36 61,11 51,36 40,25 7,87 50,11 38,70 38,35 21,00 41,21 39,67 33,17
76,84 83,48 77,38 77,87 76,44 80,61 84,02 87,45 79,92 81,35 80,64 87,01 83,65 75,58* 78,39 70,12 81,28 77,49 87,15 84,61 79,76 81,33 77,06 82,43 83,48 88,97
*215,00 3400,00 2000,00
38 947
n/a
263,15 *109,93 185 135,57 263,16 268,73 131,00 175,00 n/a 225,00 n/a 136,60 465,00 215,00 n/a 220,00 220,00 n/a n/a 190,00 132,68* 329,21 155,00 n/a n/a
*230,50 3486,00* 1957,00
37 904
388,50 83,55 206,80 544,98 596,74 2505,63
220,00 n/a 600,00 2789,47
n/a
300,00
238,67 *117,85 195,50 138,00 244,09 262,96 131,00 164,10 201,57 225,09 305,00 132,94 423,50 228,00* 112,52 191,92 120,01 206,80 251,74 132,74 192,41 131,95** 301,08 147,50 135,80 375,80
141,97 78,75 121,47 83,50 147,61 162,88 88,23 112,82 126,13 139,55 195,97 87,40 275,09 132,76 68,68 109,54 76,71 128,70 175,71 87,48 117,87 81,78 169,38 97,00 90,73 271,71
137,71 75,67 121,50 86,92 * 159,37 84,80 115,00 119,10 146,00 195,00 87,40 271,91 144,65 67,19 105,00* 74,69 127,50 175,71 87,48 122,09 79,00 n/a 90,00 91 n/a
59,48 66,82 62,13 60,51 60,47 60,61 67,35 68,75 62,57 62,00 64,25 65,75 64,21 58,23* 61,04 57,08 63,92 62,23 69,8 65,91 63,45 61,98 57,06 65,76 66,81 72,30
This table has been modified in order to take account of the amended and new provisions contained in Council Directive 2011/64/EU of 21 June 2011 (Codification), TIRSP = Tax included retail selling price (Retail selling price, all taxes included) MPPC = Most popular price category WAP = Weighted average price * Columns 13 and 15: if applicable, the tax rates indicated on page 7 are based for calculation due to the fact that the WAP is calculated on data relating to the releases for consumption made in the preceding calendar year. 6
Cigarettes Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the year 2012 - only if different to the rates indicated in the table on page 6 -
Rates applicable as from x/x/2012 until x/x/2012
Specific excise (per 1000 cigarettes) As % of total NatCurr EUR tax (specific +ad valorem +VAT)
Ad valorem excise in % (as % of TIRSP)
VAT in % Rates applicable as from x/x/2012 until x/x/2012
(as % of TIRSP)
Specific excise (per 1000 cigarettes) As % of total NatCurr EUR tax (specific +ad valorem +VAT)
Ad valorem excise in % (as % of TIRSP)
VAT in %
(as % of TIRSP)
MS AT BE BG CY CZ DE DK EE EL ES FI FR HU HU IE IT LT* LU LV MT*) NL NL PL PT RO SE SI SK UK
Period 1/1 30/6/2011 1/1 30/6/2012 1/1-5/12/2012 1/1 31/12//2012 1/1 31/12/2012 1/1 31/12/2012 1/1-29/1/2012 1/1-31/03/2012 1/1 - 31/12/2012 1/1 - 31/12/2012 1/1 31/1/2012 1/1 30/04/2012 20/1 30/6 /2012 1/1/-01/03/2012 1/1 30/6/2012 1/1 1/4/2012 1/10/12-1/1/2013 1/1 31/12/2012 1/1 31/12/2011 1/1 30/6/2012 1/1 31/12/2011 1/1 31/3/2012 1/4 30/6/2012
1
2 32,00 15,93 40,00 45,02 92,60 42,18 19,66 12,70 22,50 27,58 35,82 192,44 8,89845 38,23 35,25 28,00 135,66 138,23 41,64 *) 69,07 51,49 138,66 21,51 21,88
3 22,36 8,91 28,30 42,50 50,01 41,14 15 8,55 12,39 12,00 40,86 55,30 5,5 45,52 36,62 17,64 70,00 70,00 40,54 43,07 72,54 20,00 20,00
4 42,00 52,41 40,00 28,00 21,87 33,00 52,45 57,00 52,00 54,57 28,40 18,03 54,26 25,00 34,00 47,00 8,59 7,57 31,41 *) 23,00 21,00 1,00 45,31 45,63
5 16,67 17,36 14,53 16,67 15,97 16,67 18,70 15,25 18,70 16,388 21,26 18,70 17,36 17,36 18,03 15,25 15,97 17,36 18,70 *) 18,70 19,35 20,00 16,67 16,67
Period 1/7 31/12/2011 1/7 31/12/2012 6/12-31/12/12
6
7 34,00 16,25 55,00
8 23,43 9,06 36,35
9 42,00 52,54 34,00
10 16,67 17,36 14,53
1120,00
30/1-4/11/2012 1/04-31/09/2012
20,37 19,00
15 12,75
52,45 55,00
18,70 15,25
10 550
1/2 30/6/2012 1/7 30/11/2012 1/5/2012 5/12/2012 01/7 /2012
11 500 11 900
39,05 40,41 233,11 8,9188
38,4 38,8 66,49 5,5
30,0 31,0 9,04 54,35
21,26 21,26 18,70 17,36
132,00 25,00 28,00
1/7 31/12/2012 1/4 1/10/2012
25,00 77,00
35,25 77,00 138,23
36,81 48,05 70,00
34,00 25,00 7,57
17,36 15,25 15,97
170,97 221,41 1270,00
1/7 31/12/2012 1/7-30/9/2012 1/10-31/12/2012
240,49
53,18 34,15 47,30
52,21 30,00 40,00
20,00 39,06 32,10
19,35 16,67 16,67
7
Cigarettes Additional comments to the tables on pages 6-7
Situation as at 1 January 2013
Total value of all cigarettes released for consumption (TIRSP) in 2012
Calculation of the WAPTotal quantity of cigarettes released for consumption in 2012
AT: BE: BG: CY:
CZ: DE: DK: ES: FI: FR : HU: IE: IT: LT: LU: LV: MT: PT: PT: RO:
SE:
Minimum excise duty 98% of total excise duty burden on WAP, at least 110 /1.000 pieces. New WAP (based on sales 2012) not yet available! Data applicable as of 1 February 2013/WAP applicable as of 1 February 2013 * MPPC and WAP are calculated on the basis of figures relating to the releases for consumption from 1 January 2012 till 31 October 2012. ** The excise duty rate for cigarettes is valid from 6th of December 2012 (specific rate 55euro/1000 cigarettes, ad valorem rate = 34%). As from 14th of January 2013 the VAT rate will be increased from 17% to 18% (VAT = 15,25%). The WAP was calculated on the basis of figures relating to the releases for consumption during the period 1/1/2012-30/11/2012. * MPPC and WAP are calculated on the basis of figures relating to the releases for consumption in 2012. As from 1 January 2013: Dynamic total tax: 18,881 Cent per piece minus the VAT of the taxed cigarette. MPPC and WAP of the fourth quarter of 2010. Rates shown in table 6 are effective as of 1 September 2012. During the period 1 January 2012 until 31 August 2012, the current rates are shown on page 7. WAP 2012 based on the period 1 January 2012 until 31 October 2012. MPPC and WAP are calculated on data relating to the releases for consumption made in 2011. As of 1 January 2013 VAT rate increased from 23% to 24%. La valeur de 305 correspond celle du WAP 2012, arrondie la demi-dizaine deuros suprieure. WAP based on the period from 1 January 2012 until 30 November 2012. WAP is below the minimum excise duty level, at which excise duties on cigarettes are not defined by specific and ad valorem excise duty rates, but by the minimum excise duty rate. Therefore data are displayed considering this context. Data applicable as of 1 March 2011. * Rates applicable as from 01/03/2013. * Until 1 March 2012 it was applied EUR 38,23 specific excise and the overall excise duty for cigarettes should be not less than EUR 64, per 1000 cigarettes. Data applicable as from 1 February 2012, * Minimum excise duty (Article 8 (6) Directive 2011/64/EU) applicable as from 1 September 2012 The weighted average price of cigarettes in period 01/01/2012 - 31/12/2012. In Malta the excise tax structure is 50% of the retail price + EUR 28,00 per 1000 cigarettes but not less than EUR 210,00 per 1000 cigarettes as from 26 October 2010. *) Rates applicable as from 1/1/2011 until 14/11/2011. Portugal may apply a reduced rate of up to 50% less than the overall minimum rate to cigarettes consumed in the most remote regions of the Azores and Madeira, made by small-scale manufacturers each of whose annual production does not exceed 500 tonnes (Art. 3.2 of Dir. 92/79/EEC). *) From 1/1/2012 specific excise (per 1000 cigarettes) = 78,37. Ad valorem excise in % = 20,00 and VAT in % = 18,70. As from 01.04.2013 specific excise duty is 56,71 euro/1000 cigarettes, Ad valorem excise duty is 19% of TIRSP and overall excise duty is 81,78 euro/1000 cigarettes * MPPC registered in January 2013 **WAP applicable for the period 01.04.2013 31.03.2014, according to Romanian legislation. WAP applicable as of 1 February 2012. SE abolished the minimum excise duty 1 January 2011.8
9
10
Cigars and CigarillosSituation as at 1 January 2013Specific Excise Ad Valorem Excise (as % of TIRSP) VAT % Ad Valorem Excise + VAT (as % of TIRSP) Minimum duty Article 14(1) of Dir. 2011/64/EU EUR/kg or 1000 pieces
NatCurr
EUR
(as % of TIRSP)
MS AT BE BG CY CZ DE DK EE EL ES FI FR HU IE IT LT* LU LV MT NL PL PT RO SE SI SK UK
1
2 n/a 0 138,05 90,00 51,83 14,00 26,60 211,00
3 13,00 10 n/a n.a. 1,47 10,00 n/a 34,00 15,80 27,00 23,00 28,50 23,00 n/a 10,00 n/a n/a 5,00 n/a 20 n/a 5,00 n/a 0
4 16,67 17,36 16,67 ** 18,00 17,36 15,97 20,00 16,67 18,70 17,36 19,35 16,388 21,26 18,70 17,36 17,36 15,00 17,36 15,25 17,36 18,70 18,70 19,35 20,00 16,67 20,00 16,67
5 29,67 27,36 n/a n.a. 17,44 30,00 n/a 52,70 33,16 46,35 39,39 49,76 40,36
6 100,00 68,40
270,00 1300,00 198,00
* n/a 32,00 90,00
17,5 275,342 n/a 84,00 26,00 18,34 266,90 289,43 1250,00 24,33 37,35 18,34 65,01 64,00 147,53 n/a 77,37 242,94
22,54 (*) 29,00* n/a
208,83
23,00 n/a n/a 22,36 18,70 38,70 n/a 21,67 n/a 16,67
n/a n/a n/a
This table has been modified in order to take account of the new provisions contained in Council Directive 2011/64/EU of 21 June 2011 (Codification). TIRSP = (*) Tax included retail selling price (Retail selling price, all taxes included)
for cigarillos
Additional comments to this tableSpecific excise per 1000 items: Specific excise per kg: Minimum duty per 1000 items: AT: BE: CY: DE: ES: FI: IT LT: LU: SK: BG, CZ, DE, DK, LV, MT, PL, SE, SK, RO. CY, LT. BE, AT.
Increase of minimum duty by 1/1/2013 (100 EUR/1000 items). Minimum tax (excise + VAT) applicable as of 1 February 2013. ** VAT rate valid as from 14th January 2013. Dynamic total tax for TIRSP as of 1 January 2012: 5,760 Cent per piece minus the VAT of the taxed cigar/cigarillo. WAP 2012 based on the period 1 January 2012 till 31 October 2012.VAT rate increased from 23% to 24% as of 1 January 2013.
* from 24/10/2012 22,54. * Till 1 March 2012 it was applied EUR 23,17 excise duty rate per kilogram of cigars & cigarillos. * Data applicable as of 1st September 2012. Only the specific excise is set per 1000 items.11
Fine Cut Smoking Tobacco (intended for the rolling of cigarettes)Situation as at 1 January 2013Specific Excise per kg Ad Valorem Excise VAT % Ad Valorem Excise + VAT Current WAP per kg Minimum duty Article 14(1) of Dir. 2011/64/EU EUR/kg 8 60,00
NatCurr MS AT 1
EUR 2 n/a
(as % of TIRSP) 3 54,00
(as % of TIRSP) 4 16,67
(as % of TIRSP) 5 70,67
NatCurr 6
EUR 7 104,80
BE BG CY CZ DE DK EE EL ES FI FR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
152,00 1635,00 772,50
12,00 77,72 *150,00 65,19 45,00 103,62 61,00 153,00 8,00 16,50 61,50 248,608 n/a 47,21 6,20 48,84 81,81 72,04 31,18 65,00 81,00 204,77 45,00 71,11 190,91
31,50 n/a n.a. 14,51 n/a n/a 41,50 52,00 30,00 52,00 58,50 n/a 32,60 n/a n/a 7,66 31,41 20,00 n/a n/a n/a 0
163,00 34,00 81,81 128,02 366,31 1735,00
164,11
17,36 16,67 ** 18,00 17,36 15,97 20,00 16,67 18,70 17,36 19,35 16,388 21,26 18,70 17,36 17,36 15,00 17,36 15,25 17,36 18,70 18,70 19,35 20,00 16,67 20,00 16,67
48,86 n/a n.a. 30,48 20,00 n/a 58,86 71,35 46,39 73,26 75,86 n/a 54,00 n/a n/a 25,02 50,11 38,70 n/a n/a n/a 16,67
92,20
54,19
123,14
* n/a
18 552
131,89 122,65 205,00 65,07
80,00 87,50 125,00 43,70 114,78 (*)
65,46
29,00* n/a 81,50 90,00 n/a n/a n/a
412,12* n/a
123,44 100,38 124,91 n/a n/a n/a
n/a
This table has been modified in order to take account of the new provisions contained in Council Directive 2011/64/EU of 21 June 2011 (Codification). TIRSP WAP = = Tax included retail selling price (Retail selling price, all taxes included) Weighted average price
Additional comments to the tables on pages 12-13Total value of fine-cut tobacco released for consumption (TIRSP) in 2012
Calculation of the WAP:Total quantity of fine-cut tobacco released for consumption in 2012
AT: BE: CY: DE: FI: IT: IT: LU: PL: SK: FR:
New WAP (based on sales 2012) not yet available. Data applicable as of 1 February 2013/Minimum tax (excise + VAT) applicable as of 1 February 2013. *The excise duty rate for Fine Cut Smoking Tobacco is valid from 6th of December 2012. ** VAT rate valid as from 14th January 2013. Dynamic total tax for TIRSP as of 1 January 2013: 88,20 EUR per kg minus the VAT of the taxed fine cut smoking tobacco.VAT rate increased from 23% to 24% as of 1 January 2013
Figures do not include pipe tobacco. (*) from 01.10.2012- 114,78. Data applicable as of 1 February 2012, as applicable from 1 September 2012 WAP 2012 generally based on the period from 1 January 2012 till 31 December 2012, but the figure in the table concerns the period from 01.01.2012 till 31.10.2012. Only the specific excise is set per kg. La valeur de 205 correspond au WAP 2012 arrondie la demi-dizained'euros suprieure.
12
Fine Cut Smoking Tobacco (intended for the rolling of cigarettes) Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the year 2012 - only if different to the rates indicated in the table on page 12 Specific excise Rates applicable as from x/x/2012 until x/x/2012 Ad valorem excise in % (as % of TIRSP) VAT in % Rates applicable as from x/x/2012 until x/x/2012 Specific excise Ad valorem excise in % (as % of TIRSP) VAT in %
NatCurr
EUR
(as % of TIRSP)
NatCurr
EUR
(as % of TIRSP)
MS AT BE BG CY CZ DE DK EE EL ES FI FR HU IE IT LT LU LV MT NL NL PL PT RO SE SI SK UK MT:
Period 1/1 31/12/2011 1/1 30/6/2012 1/1-5/12/2012 1/1 1/12/2012 1/1 31/12/2012 1/1 31/12/2012 1/1-4/11/2012 1/1 30/09/2012 1/1 - 31/12/2012 1/1.31/12/2012 1/1 05/12/2012 1/1-31/12/2012 1/1-30/06/2012 1/1 1/4/2012 1/10 31/12/2012 1/1 31/12/2012 1/1 31/12/2011 1/1 31/12/2012 1/1 31/12/2011 1/1 31/3/2012
1
2 -9,50 60,00 56,27 43,31 55,79
3 50,00 31,50
4 16,67 17,36 17,00 16,67 15,97 16,67 18,70 15,25 18,70 16,388 18,70 n/a n/a n/a 13,00 11,97 31,41 *) 60,00 n/a 17,36 18,03 15,25 17,36 18,70 18,70 19,35 20,00 16,67
Period 1/7 31/12/2012
5
6 11,00
7 31,50
8 17,36
1400,00
n.a. 14,41 n/a 67,00 52,00 58,57
16,50 n/a 228,968 139,00 34,00 *) 75,40 40,26 47,94 75,40 50,45 51,72 28,22 81,00 170,32 40,00
1/7- 31/12/2012 1/4-1/10/2012
34,00 81,81
47,94 81,81 51,72
n/a n/a 11,97
17,36 15,25 15,97
115,86 366,31 1560,00
1/4-31/12/2012
45,00
-
16,67
PT:
Rates applicable as from 1/1/2011 until 14/11/2011 *) From 1/1/2012 Ad valorem excise in % = 61,40 and VAT in % = 18,7013
Other smoking tobaccosSituation as at 1 January 2013Specific Excise Ad Valorem Excise VAT % Ad Valorem Excise + VAT (as % of TIRSP) 5 Minimum duty Article 14(1) of Dir. 2011/64/EU EUR/kg 6
NatCurr MS 1
EUR 2
(as % of TIRSP) 3
(as % of TIRSP) 4
AT BE BG CY CZ DE DK EE EL ES FI FR HU IE IT IT (pipe tobacco) LT LU LV MT NL PL PT RO SE SI SK UK
152,00 1635,00 722,50
n/a 12,00 77,72 *150,00 65,19 15,66 96,84 61,00 153,00 13,50 16,00 191,022 n/a
34,00 31,50 n/a n.a. 13,13 n/a n/a 28,40 48,00 45,00 32,50 24,78 56 n/a 32,60 n/a n/a 7,66 31,41 20,00 n/a n/a n/a 0
16,67 17,36 16,67 ** 18,00 17,36 15,97 20,00 16,67 18,70 17,36 19,35 16,388 21,26 18,70 17,36 17,36 17,36 15,00 17,36 15,25 17,36 18,70 18,70 19,35 20,00 16,67 20,00 16,67
50,67 48,86 n/a n.a. 29,10 20,00 n/a 45,76 67,35 61,39 53,76 42,14 73,36
54,19
22,00 n/a
70,00 43,70
163,00 34,00 26,10 128,02 366,31 1735,00
91,81
47,21 6,20 48,84 26,10 72,04 31,18 65,00 81,00 204,77 25,00 77,11 106,81
54,00 n/a n/a 25,02 50,11 38,70 n/a n/a n/a 16,67
29,00* n/a 81,50 90,00 n/a n/a n/a
This table has been modified in order to take account of the new provisions contained in Council Directive 2011/64/EU of 21 June 2011 (Codification). Tax included retail selling price (Retail selling price, all taxes included)
TIRSP
=
Additional comments to this tableBE: CY: FI: IT: LU: SK: Data applicable as of 1 February 2013/Minimum tax (excise + VAT) applicable as of 1 February 2013. * The excise duty rate for other smoking tobaccos is valid from 6th of December 2012. ** VAT rate valid as from 14th January 2013. Other tobacco products: 60 % of TIRSP. As of 1 January 2013 VAT rate increased from 23% to 24%. Figures refer to snuff and chewing tobaccos. Data applicable as of 1 February 2012; applicable from 1 September 2012. Only the specific excise is set per kg.
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LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLESSTATE ADMINISTRATION Administration des douanes et accises BE Service Procdures accisiennes Ministry of Finance BG Tax Policy Directorate Ministry of Finance CZ Excise Duty Unit DK Ministry of Taxation Bundesministerium der Finanzen DE Referat III B 6 / III B 7 EE Tax and Customs Board Ministry of Finance EL Directorate General of Customs and Excise Excise Duties Direction Ministerio de Hacienda y Administraciones Pblicas. ES Direccin General de Tributos. Subdireccin General de Impuestos Especiales y Tributos sobre el Comercio Exterior Ms Eliane MEHNER (Energy) Tax and Customs Board Mrs Maria SYLLA (Alcohol) Ms Maria PROGOULAKI (Energy) Mrs Katerina PANAGI (Tobacco) Ministerio de Hacienda y Administraciones Pblicas. Direccin General de Tributos. +34 91 595.82.45 Subdireccin General de Impuestos Especiales y Tributos sobre el Comercio Exterior +34.91 595.85.58 [email protected] +49 228 682 48 03 + 372 88 0814 +30.210.32 45 443 +30.210.32 44 175 +30.210.69 87 428 +30.210.69 87 424 [email protected] +49 228 682 22 79 +372 676 2709 [email protected] [email protected] Mr Vtzslav PA ( Energy) Department of indirect taxes Mr. Benjamin HESS (Alcohol, Tobacco) + 420 2 5704 2639 +45 33923392 +49 228 682 40 41 + 420 2 5704 3048 +45 33149105 +49 228 682 22 79 [email protected] [email protected] [email protected] Ms Marie HRDINOV (Alcohol, Tobacco, Energy) + 420 2 5704 2575 + 420 2 5704 3048 [email protected] Mrs Mina Yankova (Alcohol, Tobacco, Energy) +359 2 9859 2866 +359 2 9859 2852 [email protected] Administration centrale - Service Procdures accisiennes +32.2.576.31.12 +32.2.579.51.29 CONTACT TELEPHONE No +32.2.576.31.35 FAX No +32.2.579.51.29 [email protected] E-MAIL
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STATE
ADMINISTRATION
CONTACT M. Frdric Amrigo (Alcohol) Mlle Athnais LEJOSNE (Alcohol)
TELEPHONE No +33 1 57 53 44 12 +33 1 57 53 48 40 +33 1 57 53 40 35 +33 1 57 53 41 35 +33 1 57 53 45 70
FAX No +33 1 57 53 42 88 +33 1 57 53 42 88 +33 1 57 53 42 88 +33 1 57 53 42 88 +33 1 57 53 40 70
E-MAIL [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]
FR
Direction gnrale des douanes et droits indirects
Mme Christelle Gaillarde (Tobacco) Mme Marie-Franoise RUBLER (Tobacco) Bureau F2 Fiscalits de l'nergie, de l'environnement et lois de finances (Energy) Mr. Goran ekoranja
HR
Central Office, Customs Directorate, Excise Duty Sector
Mr. Hrvoje Mali Mr. Mario Demirovi
Office of the Revenue Commissioners IE Indirect Taxes Division Excise Branch
Ms. Anne Marie KEEGAN (Alcohol) Ms. Margaret KEENAN (Tobacco) Mr. Bill McENROE (Energy) www.agenziadogane.it (Alcohol, Energy)
+353 1 674 82 31 +353 1 674 80 51 +353 1 674 86 41
+353 1 6793814 +353 1 6793814 +353 1 6793814
[email protected] [email protected] [email protected]
IT
Agenzia delle Dogane e dei Monopoli
Telematic office for public relations Mrs. Concetta DI PIETRO (Tobacco)
+39 06 5857.2828
+39 06 5857.2829
Ministry of Finance CY Dept. of Customs & Excise Ministry of Finance LV Indirect Tax Department LT LU Ministry of Finance of Lithuania Direction des douanes et accises
Mr. Adonis CHRISTOFI (Energy) Mrs. Maria CHRISTOFI (Alcohol, Tobacco) Ms. Gunta Puule (Alcohol, Tobacco, Energy) Mr. Juris LUKSS (Alcohol, Tobacco, Energy) Mr. ygintas GREKAS Mrs Marie-Paule Niederweis (Alcohol,Tobacco, Energy)
+357 22601875 +357 22601743 +37 1 6709 55 21 +37 1 6708 38 46 + 370 5 2199307 +352 290 191 228
+357 22302031 +357 22302031 +37 1 6709 54 21 +37 1 6709 54 21 +370 5 2390102 +352 48 49 47
[email protected] [email protected] [email protected] [email protected] [email protected] [email protected]
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STATE
ADMINISTRATION
CONTACT Mr. Viktor BOGDNY (Alcohol)
TELEPHONE No +36 1 795 1056 +36 1 795 1895
FAX No
HU
Ministry for National Economy Ms. Zsuzsanna DEMETER (Tobacco, Energy) Ministry of Finance, the Economy & Investment Customs Department Mr.Martin SPITERI (Alcohol, Tobacco, Energy Products) Mr.Antoine Scalpello (Alcohol, Tobacco & Energy) Mr. Hans van Herwijnen (Alcohol, Tobacco, Energy) Mr. Helmut SCHAMP (Alcohol, Tobacco, Energy)
+36 1 795 0297
MT
+356 25 685 108 +356 25 685 199
+356 25 685 118 +356 25 685 253
[email protected] [email protected]
NL AT
Ministerie van Financin Directie Douane en Verbruiksbelastingen Bundesministerium fr Finanzen Ministry of Finance
+31 70 342 8245 +43 1 51433 504246
+31 70 342 7938
[email protected] [email protected] [email protected]
PL Excise Duty and Gambling Department PT Direco Geral das Alfndegas e dos Impostos Especiais sobre o Consumo (DGAIEC) Ministry of Public Finance RO Excise Duty Legislation Directorate SI SK Ministry of Finance Ministry of Finance
Ms Ewa ABIK (Alcohol, Tobacco, Energy)
+48 22 694 52-95
+48 22 694 45 16
Mr. Jorge Pinheiro (Alcohol, Tobacco, Energy)
+351 218 813 714
+351 218 813 982
[email protected] [email protected]
Mr. Alexandru Dragos BANU (Alcohol) +40.21.226.14.37 Mrs. Luminita NISTOR (Tobacco, Energy) Mr. Marko POTONIK (Alcohol, Tobacco, Energy) Mrs. Jana Buanov Ingeliov (Alcohol, Tobacco, Energy) Mr. Veli AUVINEN (Alcohol, Tobacco, Energy) Ms Jenni Oksanen (Alcohol, Tobacco, Energy) Ms Lena Hiort af Orns (Alcohol, Tobacco) +386 1 369 67 33 +421 2 59583492 +358 9 295532 501 +358 9 2955 30198 +46 8 405 18 07 +46 8 405 29 77 +386 1 369 67 19 +421 2 59583458 +40.21.317.15.45
[email protected] [email protected]
FI
Ministry of Finance
+358 9 160 34 748 +46 8 20 28 51 +46 8 20 28 51
[email protected] [email protected] [email protected]
SE
Ministry of Finance Mr. Mats-Olof Hansson (Energy) National Advice Service or
UK
H.M. Revenue & Customs www.hmrc.gsi.gov.uk contact us
+44 845 010 9000
www.hmrc.gsi.gov.uk
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