EUROPEAN COMMISSION

DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
Indirect Taxation and Tax administration
Indirect taxes other than VAT

REF 1045 rev1

January 2016

EXCISE DUTY TABLES

Part 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 2016)

European Commission 2016.

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 5/69A.

Telephone: direct line (+32-2) 295 35 25 and 299 56 09, switchboard 299 11 11.

e-mail: TAXUD-C2-TABLES@ec.europa.eu

January 2016

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 all EU Member States;
* has been divided into three different sections:
I

Alcoholic Beverages

II

Energy products and Electricity

III

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 Mr Aurimas Vasylis or
Ms Eija Hokkanen:
e-mail
telephone

TAXUD-C2-TABLES@ec.europa.eu
+32-2-295.35.25, +32-2-299.56.09;

Remark: This revision includes updates and corrections provided by

Bulgaria, Croatia, Czech Republic, Italy and Germany (indicated in green).
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)

January 2016

TABLE OF CONTENTS
INTRODUCTORY NOTE ................................................................................................. 2
TABLE OF CONTENTS.................................................................................................... 3
EURO EXCHANGE RATES ............................................................................................ 4
MANUFACTURED TOBACCO ....................................................................................... 5
Cigarettes ........................................................................................................................ 6
Cigars and Cigarillos .................................................................................................... 14
Fine Cut Smoking Tobacco (intended for the rolling of cigarettes) ............................. 15
Other smoking tobaccos ............................................................................................... 18
LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLES ....... 19

EURO EXCHANGE RATES

Value of National Currency in EUR at 1 October 2015*
Member State

National Currency

BG
BGN
CZ
CZK
DK
DKK
HR
HRK
HU
HUF
PL
PLN
RO
RON
SE
SEK
UK
GBP
*Rates published in the Official Journal of the European Union C 324 of 02/10/2015.

Currency value

1,9558
27,173
7,4605
7,6400
312,80
4,2459
4,4159
9,3754
0,7367

The Lithuanian litas LTL irrevocably fixed as of 1 January 2015 (=3,45280 LTL to 1 euro) Official Journal L233, 06/08/2014, Council Regulation (EU) No. 851/2014 of 23
July 2014 amending Regulation (EC) No 2866/98.
The Latvian lats LVL irrevocably fixed as of 1 January 2014 (=0,702804 LVL to 1 euro) Official Journal L243, 21/09/2013, Council Regulation (EU) No 870/2013 of 9
July 2013 amending Regulation (EC) No 2866/98.
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.

January 2016

MANUFACTURED TOBACCO

UPDATED SITUATION - EXCISE DUTY TABLES

1 January 2016

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 2015
additionally to the rates applicable as from 1 January 2016 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.

Cigarettes
Situation as at 1 January 2016
Specific excise
(per 1000 cigarettes)

NatCurr

MS

AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
LT*
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
UK

70,00
1390,00
1182,5

*230,00
15700,00

100,00
206,76
333,37
1500,00

189,49

EUR

*45,00
39,5200
35,79
55,00
51,15
98,20
158,86
46,50
82,50
24,10
37,50
48.75
*30,10
50,19
271.96
17,879
48,08
18,39
54,20
100,00
178,28
48,70
88,20
75,49
159,99
68,83
59,50
257.21

as % of
WAP
3

*20,79
14,33
29,53
26,12
34,69
36,78
57,89
30,29
44,50
10,86
13,72
14,45
20,09
29,67
58.61
7,6734
36,98
8,43
37,95
40,67
60,06
31,13
42,67
47,95
57,22
39,22
39,64
50,94

As % of
total tax
(specific +ad
valorem
+VAT)
4

*26,83
18,49
35,07
34,33
43,88
49,40
73,38
37,42
53,49
13,95
16,13
17,88
25,73
39,08
67.75
10,00
46,61
12,11
47,26
50,25
76,50
38,45
54,61
60,99
73,15
50,00
49,98
60,57

Ad
valorem
excise in
%

VAT
in %

Ad
valorem
excise
+ VAT

Total tax
(incl
VAT)

(as % of
TIRSP)

(as % of
TIRSP)

(as % of
TIRSP)

(as % of
WAP)

NatCurr

EUR

NatCurr

10

11

*40,00
45,84
38,00
34,00
27,00
21,69
1,00
34,00
20,00
51,00
52,00
49,70
* 38,00
25,00
9.20
51,03
25,00
46,65
25,00
25,00
1,09
31,41
17,00
14,00
1,00
21,18
23,00
16,50

16,67
17,36
16,67
15,97
17,36
15,97
20,00
16,67
18,70
16,96
19,35
16,667
20,00
21,26
18.70
18,03
17,36
17,00
17,36
15,25
17,36
18,70
18,70
16,67
20,00
18,03
16,67
16,67

*56,67
63,20
54,67
49,97
44,36
37,66
21,00
50,67
38,70
67,96
71,35
66,37
58,00
46,26
27.90
69,06
42,36
61,18
42,36
40,25
18,45
50,11
35,70
30,67
21,00
39,22
39,67
33,17

Current MPPC
per 1000 cigarettes
(only for the purpose of
comparison not applied
for calculation)

*77,46
77,53
84,20
*220,00
76,09
79,05
3950,00
74,44
78,89
2200,00
80,96
83,20
78,82
85,07
80,82
78,09 ** 1050,00
75,93
n/a
86.51
76,73
79,34
n/a
69,61
80,30
80,92
260,00
78,51
81,24
n/a
78,08
78,61
775
78,22
n/a
78,43
79,30
84,10
n/a

n/a
305,26
*112,49
235,00
145,36
284,21
295,55
153,50
200,00
n/a
275,00
n/a
** 137,43
n/a
525.00
225,00
n/a
250
260,00
n/a
n/a
205
175,50*
n/a
175,50
n/a
n/a

WAP
per 1000 cigarettes
pursuant to Art. 8(2) Dir.
2011/64/EU *)

*237
4007*
2042,81

***1144,64
52907,00

245,91
*664,16
695,30
2621,20

372,00

EUR

12

*216,50
275,7362
*121,18
210,50
147,46*
266,98
274,43
153,50
*185,40
222,00
273,35
337,47
*** 149,82
169,14
464.00
233,00
130,00
218,05
*142,83
245,91
296,83
156,42
206,68
157,45**
279,58
175,50
153,17
504.95

Excise
yield*

Minimum
excise duty
Article 8 (6)
Directive
2011/64/EU

Overall
minimum
excise duty*
Specific +ad
valorem
(excl. VAT)

EUR per 1000

cigarettes of the
WAP

EUR per 1000

cigarettes

as % of WAP

14

15

13

*131,60
165,9175
81,83
126,57
90,97
156,11
161,60
98,69
119,58
137,32
179,64
216,47
87,04
92,48
314.65
136,77
80,58
120,11
89,91
161,48
181,53
97,83
123,30
97,54
163,86
106,00
95,95
340.53

*128,97
161,4645
82,32
121,50
92,74
157,10*
n/a
90,00
117,50
128,65
188,50
210
* 84,82
89,51
307.61
**
77,91
113,95*
89,80
160,00
181,53
97,83
127,97
94,61
n/a
106,00
91
n/a

*60,79
60,17
67,53
60,13
61,69
58,47
58,89
64,29
64,50
61,86
65,72
64,15
58,09
54,67
66.30
58,70
61,98
55,08
62,95
65,67
61,16
62,54
62,09
61,95
58,23
60,40
62,64
67,44

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
6

* 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.
** from 1/1/ 2015 a minimum tax (excise duty plus VAT ) of 170/1000 cigarettes was introduced

Cigarettes
Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the year 2015
- only if different to the rates indicated in the table on page 7 -

Rates applicable as
from x/x/2015 until
x/x/2015

MS
AT

Period
1/1-28/02/2014

BE
BG
CY
CZ
DE
DK
EE
EL
ES

1/1-31/12/2015

FI
FR
HR
HU
IE
IT
LT
LU
LV
MT*)
NL
PL
RO
SE
SI
SK

Specific excise
(per 1000 cigarettes)
As % of total
NatCurr
EUR
tax (specific
+ad valorem
+VAT)

Ad valorem
excise in %

VAT in %

(as % of
TIRSP)

(as % of
TIRSP)

35

42

5
16,67

36,8914

13,90

45,84

17,36

46,91
98,20

43,19
50,10

27,00
21,69

17,36
15,97

31/1-31/12/2015

82,50

53,97

1/1 - 31/12/2015
2015
6/3/201417/4/2015
1/12/201231/3/2015
01/01/15
13/10/15
01/03/2014

210,00

33,50
48,75
27,49

12,26
17,91
24,35

52,00
49.70
37,00

19,35
16.667
20,00

12 500

40,28

31,99

31

21,26

255.69

66.67

8.85

18.70

13,095

7,5

52,41

18.03

45,47

46,53

25,00

17,36

92,50

51,80
92,50

46,69
50,19

25,00
25,00

17,36
15,25

206,76
283,19

173,97
48,70
59,77

76,50
38,45
53,93

0,95
31,41
18,00

17,36
18,70
19,35

161,06
68,73

73,28
50,00

1,00
22,07

20,00
18,03

1/1 30/12//2015
1/1 31/12/2015

1290,00

1/1/-28/2/2015
1/1 30/6/2015
1/1 12/10/2015
1/1 - 31/03/2015
1/1 31/12/2015
1/04/2014
31/03/2015
1/1 31/12/2015
1/1 31/12/2015

1510

Rates applicable as from

x/x/2015 until x/x/2015

Period
01/03/201431/12/2014

Specific excise
(per 1000 cigarettes)
As % of total
NatCurr
EUR
tax (specific
+ad valorem
+VAT)

1/1-30/1/2015

7
40,00

Ad valorem
excise in %

VAT in %

(as % of
TIRSP)

(as % of
TIRSP)

9
41,00

10
16,67

82,50

54,90

14/10/15 31/12/15

271.96

67.75

9.20

18.70

01/08-31/12/2014
1/1-31/12/2015

13.095
17,341

7.5
10

52.51
51,03

18.03
18.03

1/7 31/12/2015
13/10/201531/12/2015

100,00

54,20
100,00

47,82
50,25

25,00
25,00

17,36
15,25

1/4 31.12/2015

314,68

71,37

57,57

14,00

19,35

UK

Cigarettes Additional comments to the tables on pages 6-7

Situation as at 1 January 2016

Total value of all cigarettes released for consumption (TIRSP) in 2015

Calculation of the WAP

AT:
BG:
CY:
CZ:
DE:
DK:
EL:
ES:
FI:
FR :
IT:
LU:
LV:
LT:
MT:
NL:
PL:
PT:
PT:
RO:
SE:
SI:
HR:

Total quantity of cigarettes released for consumption in 2015

Minimum excise duty 98% of total excise duty burden on WAP, at least 123,10 /1.000 pieces.
*Excise Duty rate and new WAP are valid as from 1st April 2015.
* MPPC and WAP are calculated on the basis of figures relating to the releases for consumption from 1 January 2015 till 31 December 2015.
The WAP was calculated on the basis of figures relating to the releases for consumption during the period 1/1/2014-31/12/20141/1/2015-31/12/2015.
* MPPC and WAP are calculated on the basis of figures relating to the releases for consumption in 2015.
* As from 15 February 2016: Dynamic minimum tax: 19,636 Cent per piece minus the VAT of the taxed cigarette.
MPPC and WAP of the fourth quarter of 2014
*The WAP is applicable from 31/1/2016
Rates and minimum excise duty shown in table 6 are effective as of 1july 2013. During the period 1 January 2013 until 31 June 2013, the current rates are shown on page 8.
MPPC and WAP are calculated on data relating to the releases for consumption made in 2014.
La valeur de 325 correspond celle du WAP 2013, arrondie la demi-dizaine deuros suprieure.
** from 1/1/ 2015 a minimum tax (excise duty plus VAT ) of 170/1000 cigarettes was introduced
Data applicable as from 1 January 2015,
* Minimum excise duty (Article 8 (6) Directive 2011/64/EU) applicable as from 1 February 2014
*The weighted average price of cigarettes in period 01/01/2015 31/05/2015
*Excise duty rate valid from 1st March 2015
In Malta the excise tax structure is 25% of the retail price + EUR 82,50100,00 per 1000 cigarettes but not less than EUR 135,00160,00 per 1000 cigarettes as from
09/04/201313/10/2015..
Excise duty rates will change as of 01.04.2016 because of adaptation to new WAP
*WAP is calculated on the basis of figures relating to the releases for consumption during the period 1/1/2015-31/10/2015.
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 1/1/2014 specific excise (per 1000 cigarettes) = 87,33. Ad valorem excise in % = 17,00 and VAT in % = 18,70
* MPPC registered in November 2015
**WAP applicable for the period 01.04. 2015 31.03.2016, according to Romanian legislation
WAP is calculated on the basis of 2014 years consumption data. SE abolished the minimum excise duty 1 January 2011.
The WAP was calculated on the basis of figures relating to the releases for consumption during the period 1/11/2014-31/10/2015. The WAP is applicable from 1/1/2016.
* Rates applicable as from 18/4/2015.
Minimum excise duty was 598,50 HRK per 1000 cigarettes (78,34 per 1000 cigarettes) from 6th of March 2014 till 17th of April 2015.
**MPPC for the period 1/1-31/12/2015
10

SK:

*** WAP is calculated on the basis of figures relating to the releases for consumption from 1 January 2015 till 31 December 2015.
* WAP is calculated on the basis of figures relating to the releases for consumption in 2014.

11

12

13

Cigars and Cigarillos

Situation as at 1 January 2016
Specific Excise
NatCurr

MS

AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
LT*
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
UK

270,00
1640,00
425,00

*600,00

Ad Valorem
Excise

VAT %

EUR

(as % of TIRSP)

3
n/a
0
138,05
90,00
60,35
14,00
57,10
211,00

19
* 78,53

13,00
10
n/a
n.a.
1,47
10,00
n/a
35,00
15,80
31,00
23,00
14,00

315.359
n/a
28,09
42,69
24,33
393,00
303,23
1320,00

236,37

92,56
n/a
68,67
140,79
n/a
71,11
320.85

23,00
n/a
10,00
n/a
n/a
5,00
n/a
25,00
n/a
6,00
n/a
0

(as % of TIRSP)

Ad Valorem
Excise
+ VAT
(as % of TIRSP)

Minimum duty
Article 14(1) of
Dir. 2011/64/EU
EUR/kg or
1000 pieces

16,67
17,36
16,67
19,00
17,36
15,97
20,00
16,67
18,70
16,96
19,35
16.667
20,00
21,26
18.70
18,03
17,36
17,00
17,36
18,00
17,36
18,70
18,70
16,67
20,00
18,03
20,00
16,67

29,67
27,36
n/a

100,00
73,9000

n.a.
17,44
30,00

*
n/a

53,70
32,76
50,35
39.67

41,50
92

35,26

12,79

41,03

25,00

24,53
n/a
n/a
22,36
18,70
43,70
n/a
24,03
n/a
16,67

23,50*
n/a

60 EU/pieces
n/a
40,00
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 table

Specific excise per 1000 items:
Specific excise per kg:
Minimum duty per 1000 items:
AT:
BE:
DE:
ES:
LU:
LT:
SK:
HR:
PL:

BG, CZ, DE, DK, LV, MT, SE, SK, RO, HR.
CY, LT, PL*.
BE, AT, SI, PT.

Increase of minimum duty by 1/1/2013 (100 EUR/1000 items).

Minimum tax (excise + VAT).
* Dynamic minimum tax: 5,760 Cent per piece minus the VAT of the taxed cigar/cigarillo.
Minimum excise duty applicable as of 1 July 2013
* Data applicable as of 1st February 2015
*Excise duty rate valid from 1st March 2015
Since 1 January 2016 the specific excise is set per kilogram basis..
*Only the specific excise is set per 1000 items.
Rates applicable as from 1st July 2013.
Since 1 January 2015 Poland calculates the excise rate for cigars and cigarillos on per kilogram basis.

14

Fine Cut Smoking Tobacco (intended for the rolling of cigarettes)

Situation as at 1 January 2016
Specific Excise
per kg

MS

AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
UK

NatCurr

EUR

152,00
2142,00
788,50

*550,00
14000

141,29
383,78
1833,00

185,74

n/a
23,7000
77,72
150
78,83
48,49
105,93
61,00
156,70
22,00
26,00
67.5
*71,99
44,76
291.683
n/a
54,16
10,00
58,00
115,64
78,68
33,28
75,00
86,91
195,51
40,00
71,11
252.12

Ad Valorem
Excise

VAT %

Ad Valorem
Excise
+ VAT

(as % of
TIRSP)
3

(as % of
TIRSP)
4

(as % of
TIRSP)
5

*56,00
31,50
n/a
n.a.
14,76
n/a
n/a
41,50
52,00
32

58,50
n/a
34,30
n/a
n/a
4,60
31,41
20,00
n/a
35,00
n/a
0

16,67
17,36
16,67
19,00
17,36
15,97
20,00
16,67
18,70
16,96
19,35
16.667
20,00
21,26
18.70
18,03
17,36
17,00
17,36
15,25
17,36
18,70
18,70
16,67
20,00
18,03
20,00
16,67

Current WAP per kg

NatCurr
6

*72,67
48,86
n/a

*80,00
59,0747

144,09

70,85*
n/a

58,48
71,35
48.67

76,53
n/a
48,82
n/a
n/a
21,96
50,11
38,70
n/a
53,03
n/a
16,67

*135,70
120,4261

n.a.
30,73
20,00
n/a

21,26

EUR

Minimum
duty
Article 14(1)
of Dir.
2011/64/EU
EUR/kg

157,10
161,27
247,59
25 363

96,50
114,50
143

81,08
115,00
84,94

n/a

153,57
115,37
192,01
n/a

n/a

n/a
n/a

*489,87

40,00*
n/a
85,74
135
n/a
88,00
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 12-13

Calculation of the WAP:

Total value of fine-cut tobacco released for consumption (TIRSP) in 2015

Total quantity of fine-cut tobacco released for consumption in 2015

DE:
FI:

* Dynamic minimum tax as of 15 February 2016: 95,04 EUR per kg minus the VAT of the taxed fine cut smoking tobacco.
MPPC and WAP are calculated on data relating to the releases for consumption made in 2014.

LU:
SK:
FR:
HR:
AT:
NL:

Data applicable as of 1 January 2015

Only the specific excise is set per kg.
La valeur de 225 correspond au WAP 2013 arrondie la demi-dizained' euros suprieure.
*Only the specific excise is set per kg. Rate applicable as from 18th April 2015
*Excise Duty rate and new WAP are valid as from 1st April 2015.
As of 1/4/2016 no change in specific excise and ad valorem excise, but minimum excise duty will increase to
99,25.
*Figure in the table concerns the period from 1/01/2015 till 31/10/2015.

PL:
SI:

The WAP 150,35 EUR per kg was calculated on the basis of figures relating to the releases for consumption during the period
1/1/2015-30/11/2015.

15

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 2015
- only if different to the rates indicated in the table on page 12
Specific excise
Rates applicable as
from x/x/2015
until x/x/2015

MS
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE

Ad valorem excise in
%

VAT in %

NatCurr

EUR

(as % of TIRSP)

(as % of TIRSP)

Period
1/1/201428/2/2014
1/1/201531/12/2015

1/1
30/12//2015
1/1 31/12/2015
1/1/2014

1/1 - 31/12/2015
2014
6/3/201417/4/2015
1/12/201230/6/2015
01/01/15
13/10/15
01/10/2013

IT
LT
LU
LV
MT

1/1-31/12/2015
1/1 13/10/2015

NL
PL
PT
RO
SE
SI

1/1 31/03/2015
1/1 31/12/2015
1/1 31/12/2014
1/1 31/12/2015
1/1 31/12/2015
1/1 31/12/2015

54,00

16,67

16,5000

31,50

17,36

1896,00

68,94

n.a.

17,36

48,49
105,93

14,76

15,97

788,50

52,00
32

520,00

23,50
67,5
68,06

19,35
16,667
20,00

52

21,26

273.177

141,29
383,78
1841,00

18.70
58,50

18,03

55,49
108,07

n/a
n/a

17,36
15,25

75,77
33,28
75,00
81,00
196,36
40

5,03
31,41
20,00
n/a
35

17,36
18,70
18,70
19,35
20,00
18,03

Specific excise
Rates applicable as
from x/x/2015 until
x/x/2015

Period
01/03/201431/12/2014

Ad valorem excise in
%

VAT in %

NatCurr

EUR

(as % of TIRSP)

(as % of TIRSP)

8
55,00

16,67

idem

14/10/15
31/12/15
idem

291.683

14/10/201531/12/2015

115,64

n/a

15,25

18.70

16

SK
UK

17

Other smoking tobaccos

Situation as at 1 January 2016
Specific Excise

MS

AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
IT (pipe
tobacco)
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
UK

Ad Valorem
Excise

VAT %

NatCurr

EUR

(as % of TIRSP)

(as % of TIRSP)

152,00
2142,00
738,50

* 500,00
14 000

141,29
383,78
1833,00

103,91

n/a
23,7000
77,72
150,00
78,83
15,66
99,21
61,00
156,70
28,75
17
* 65,45
44,76
218.783
n/a

54,16
10,00
58,00
115,64
78,68
33,28
75,00
86,91
195,51
40,00
71,11
141.05

34,00
31,50
n/a

24,78
56

16,67
17,36
16,67
19,00
17,36
15,97
20,00
16,67
18,70
16,96
19,35
16.667
20,00
21,26
18.70
18,03
18,03

n/a
34,30
n/a
n/a
4,60
31,41
20,00
n/a
n/a
n/a
0

17,36
17,00
17,36
15,25
17,36
18,70
18,70
16,67
20,00
18,03
20,00
16,67

n.a.
13,13
n/a
n/a
28,40
48,00
45,00

Ad Valorem
Excise
+ VAT
(as % of
TIRSP)
5

Minimum duty
Article 14(1) of Dir.
2011/64/EU
EUR/kg
6

50,67
48,86
n/a

59,0747

n.a.
29,10
20,00

22,00
n/a

45,36
67,35
61.67

22,00
70,00

21,26
42,81
74,03

48,82
n/a
n/a
21,96
50,11
38,70
n/a
n/a
n/a
16,67

40,00*
n/a
85,74
135
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)

Additional comments to this table

ES:
FI:
IT:
LU:
SK:
HR:
LV:
NL:

Minimum duty applicable as from 5 January 2014

Other tobacco products and rolling paper: 60 % of TIRSP.
Figures refer to snuff and chewing tobaccos.
Data applicable as of 1 January 2015
Only the specific excise is set per kg.
*Only the specific excise is set per kg. Rate applicable as from 18th April 2015.
From 6th March 2014 till 17th April 2015 specific excise duty for other smoking tobacco was 450,00
HRK per kg (58,90 per kg)
From 1st January 2016 the excise duty for other tobacco products (raw tobacco) (58 per kg). From 1st
March 2016 the excise duty will be applied on heated tobacco (62 per kg).
As of 1/4/2016 the minimum excise duty will increase to 99,25.

18

LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLES

STATE

ADMINISTRATION
Algemene Administratie der douane en
Accijnzen,

BE

Dienst Operationele Expertise en

Ondersteuning, Expertise Wet- en
Regelgeving, Dienst Accijnswetgeving

CONTACT

TELEPHONE No

Dienst Operationele Expertise en Ondersteuning, Expertise

FAX No

E-MAIL

+32.2.579.51.29
da.oeo.da.ca@minfin.fed.be

Wet- en Regelgeving, Dienst Accijnswetgeving

Ministry of Finance
BG

Mrs Lyudmila Petkova (Alcohol, Tobacco, Energy)

+359 2 9859 2850

+359 2 9859 2852

l.petkova@minfin.bg

Ministry of Finance

Ms Marie Hrdinov (Alcohol, Tobacco, Energy)

+ 420 2 5704 2575

+ 420 2 5704 3048

marie.hrdinova@mfcr.cz

Excise Duty Unit

Mr Vtzslav Pa ( Energy)

+ 420 2 5704 2639

+ 420 2 5704 3048

vitezslav.pisa@mfcr.cz

Ministry of Taxation

Department of Environmental taxes

+45 33923392

+45 33149105

juraogsamfundsoekonomi@skm.dk

Bundesministerium der Finanzen

Ms Kerstin Thaler (Energy)

+49 3018 682 1749

+49 3018 682 3497

Kerstin.Thaler@bmf.bund.de

Referat III B 3 / III B 4

Mr. Rainer Holz (Tobacco, alcohol)

+49 3018 682 3943

+49 3018 682 3497

rainer.holz@bmf.bund.de

Tax and Customs Board

Tax and Customs Board

+ 372 88 0814

+372 676 2709

tolliinfo@emta.ee

Ministry of Finance

Mrs Katerina MYRISIDOU (Alcohol)

+30.210.6987416

Directorate General of Customs and Excise

Mr Kiriakos KORAKIS (Energy)

+30.210.6987421

Tax Policy Directorate

CZ

DK

DE

EE

+30.210.69 87 424
EL

finexcis@otenet.gr
+30.210.69 87 408

ES

Excise Duties & VAT Direction

Mrs Katerina PANAGI (Tobacco)

Ministerio de Hacienda y Administraciones

Pblicas.

Ministerio de Hacienda y Administraciones Pblicas.

Direccin General de Tributos.

Direccin General de Tributos.

Subdireccin General de Impuestos

Especiales y Tributos sobre el Comercio
Exterior

Subdireccin General de Impuestos Especiales y Tributos

+30.210.69 87 428

+34 91 595.82.45

+34.91 595.85.58

especiales.tce@tributos.minhap.es

sobre el Comercio Exterior

19

STATE

ADMINISTRATION

CONTACT

TELEPHONE No

FAX No

E-MAIL

Ms Aurlie Arnaud
aurelie.arnaud@douane.finances.gouv.fr

Ms Aurlie LE CAM (Alcohol)

aurelie.le-cam@douane.finances.gouv.fr
FR

Direction gnrale des douanes et droits

indirects

Ms Marie LUCHI (Energy)

+33 1 57 53 41 47

+33 1 57 53 42 88

marie.luchi@douane.finances.gouv.fr

Bureau F3 contributions indirectes (Alcohol and

Tobacco)

+33 1 57 53 45 70

+33 1 57 53 40 70

dg-f3@douane.finances.gouv.fr
dg-f2@douane.finances.gouv.fr

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

Goran.Sekoranja@carina.hr
+385 1 621 1212

Hrvoje.Malic@carina.hr

Mr. Mario Demirovi

IE

Mario.Demirovic@carina.hr

Office of the Revenue Commissioners

Mr. Kristian REIMEN (Alcohol)

+353 1 858 99 13

+353 1 6793814

kreiman0@revenue.ie

Indirect Taxes Division

Mr. Alan CUMMINS (Tobacco)

+353 1 858 99 11

+353 1 6793814

alan.cummins@revenue.ie

Excise Branch

Mr. Bill McENROE (Energy)

+353 1 858 99 17

+353 1 6793814

wmcenroe@revenue.ie

www.agenziadoganemonopoli.gov.it (Alcohol, Energy)

IT

CY

LV

LT

Agenzia delle Dogane e dei Monopoli

Telematic office for public relations

only tobacco:
concettaannadipietro@aams.it

Mrs. Concetta DI PIETRO (Tobacco)

+39 06 5857.2828

Ministry of Finance

Mr. Adonis CHRISTOFI (Energy)

+357 22601875

+357 22302031

achristofi@customs.mof.gov.cy

Dept. of Customs & Excise

Mrs.Tzoulia Christodoulou

+35722601873

+357 22302031

tchristodoulou@customs.mof.gov.cy

Ministry of Finance

Ms. Gunta Puule (Alcohol, Tobacco, Energy)

+37 1 6709 55 21

+37 1 6709 54 21

Gunta.Puzule@fm.gov.lv

+37 1 6708 38 46

+37 1 6709 54 21

Juris.Lukss@fm.gov.lv

+ 370 5 2199307

+370 5 2390102

Zygintas.Grekas@finmin.lt

Indirect Tax Department

Mr. Juris LUKSS (Alcohol, Tobacco, Energy)

Ministry of Finance of Lithuania

Mr. ygintas GREKAS

20

STATE

ADMINISTRATION

CONTACT

TELEPHONE No

FAX No

E-MAIL

LU

Direction des douanes et accises

Mrs Marie-Paule Niederweis (Alcohol,Tobacco, Energy)

+352 290 191 228

+352 48 49 47

marie-paule.niederweis@do.etat.lu

Ms. Zsuzsanna DEMETER (Alcohol, Energy, Tobacco)

+36 1 795 1895

Mr. Viktor BOGDNY (Alcohol)

+36 1 795 1056

+36 1 795 0297

jovedeki@ngm.gov.hu

Mr. Pter GYRE (Energy)

+36 1 795 7967

Mr.Joseph Chetcuti (Alcohol, Tobacco, Energy Products)

+356 25 685 153

Mr Ludwig Attard (CELO-Alcohol, Tobacco, Energy

Products)

+356 25685 200

HU

MT

Ministry for National Economy

Ministry of Finance, the Economy &

Investment
Customs Department

NL

AT

PL

+356 25 685 118

joseph.l.chetcuti@gov.mt
ludwig.attard@gov.mt

Ministerie van Financin

Directie Internationale Zaken en
Verbruiksbelastingen

Mr. Martijn van Winkelhof (Alcohol & Tobacco)

Bundesministerium fr Finanzen

Mr. Helmut SCHAMP (Alcohol, Tobacco, Energy)

+43 1 514 33 506 222

Ms Ewa ABIK (Alcohol, Tobacco, Energy)

+48 22 694 52-95

+48 22 694 45 16

Ewa.Zabik@mf.gov.pl

Mr. Jorge Pinheiro (Alcohol, Tobacco, Energy)

+351 218 813 714

+351 218 813 982

jorge.fernandes.pinheiro@at.gov.pt

Mr. Hans van Herwijnen (Alcohol, Tobacco, Energy)

Ministry of Finance

+31 70 342 8012

+31 70 342 8245

m.winkelhof@minfin.nl
+31 70 342 7938

j.herwijnen@minfin.nl
Helmut.schamp@bmf.gv.at
Post.vi-9@bmf.gv.at

Excise Duty Department

PT

RO

Autoridade Tributria e Aduaneira /AT

Ministry of Public Finance
Excise Duty Legislation Directorate

SI

Mrs. Luminita NISTOR (Alcohol, Tobacco, Energy)

Mr. Florin PREDA (Alcohol, Tobacco, Energy)
Mr. Marko POTONIK (Alcohol, Tobacco, Energy)

Ministry of Finance
Mr. Uro GREGORI (Alcohol, Tobacco, Energy)

SK

Ministry of Finance

Ms. Zuzana Fleov (Alcohol, Tobacco, Energy)

+40.21.226.21.98
+40.21.226.14.37
+386 1 369 67 33
+386 1 369 67 42
+421 2 59583490

luminita.nistor@mfinante.ro
+40.21.317.15.45

+386 1 369 67 19

+421 2 59583458

florin.preda@mfinante.ro

marko.potocnik@mf-rs.si
uros.gregoric@mf-rs.si
zuzana.fuleova@mfsr.sk

21

STATE

ADMINISTRATION

CONTACT

TELEPHONE No

FAX No

E-MAIL

FI

Ministry of Finance

Mr. Veli AUVINEN (Alcohol, Tobacco, Energy)

Ms Jenni OKSANEN (Alcohol, Tobacco, Energy)

+358 2955 30384

+358 2955 30577

+358 9 160 34 748

votilastot@vm.fi

SE

Mr Johan Westlund (Alcohol, Tobacco)

+46 8 405 11 13

+46 8 20 28 51

johan.westlund@gov.se

Ministry of Finance

+46 8 405 29 77

+46 8 20 28 51

mats-olof.hansson@gov.se

Mr. Mats-Olof Hansson (Energy)

UK

Excise: Enquiries or
H.M. Revenue & Customs

www.gov.uk contact us

+44 300 200 200 3700

www.gov.uk contact us

22