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class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_de" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="de" ><span class="ecl-site-header__language-link-code">de</span><span class="ecl-site-header__language-link-label" lang="de">Deutsch</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_et" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="et" ><span class="ecl-site-header__language-link-code">et</span><span class="ecl-site-header__language-link-label" lang="et">eesti</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_el" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="el" ><span class="ecl-site-header__language-link-code">el</span><span class="ecl-site-header__language-link-label" lang="el">ελληνικά</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_en" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link ecl-site-header__language-link--active" hreflang="en" ><span class="ecl-site-header__language-link-code">en</span><span class="ecl-site-header__language-link-label" lang="en">English</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_fr" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="fr" ><span class="ecl-site-header__language-link-code">fr</span><span class="ecl-site-header__language-link-label" lang="fr">français</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_ga" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="ga" ><span class="ecl-site-header__language-link-code">ga</span><span class="ecl-site-header__language-link-label" lang="ga">Gaeilge</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_hr" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="hr" ><span class="ecl-site-header__language-link-code">hr</span><span class="ecl-site-header__language-link-label" lang="hr">hrvatski</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_it" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="it" ><span class="ecl-site-header__language-link-code">it</span><span class="ecl-site-header__language-link-label" lang="it">italiano</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_lv" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="lv" ><span class="ecl-site-header__language-link-code">lv</span><span class="ecl-site-header__language-link-label" lang="lv">latviešu</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_lt" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="lt" ><span class="ecl-site-header__language-link-code">lt</span><span class="ecl-site-header__language-link-label" lang="lt">lietuvių</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_hu" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="hu" ><span class="ecl-site-header__language-link-code">hu</span><span class="ecl-site-header__language-link-label" lang="hu">magyar</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_mt" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="mt" ><span class="ecl-site-header__language-link-code">mt</span><span class="ecl-site-header__language-link-label" lang="mt">Malti</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_nl" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="nl" ><span class="ecl-site-header__language-link-code">nl</span><span class="ecl-site-header__language-link-label" lang="nl">Nederlands</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_pl" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="pl" ><span class="ecl-site-header__language-link-code">pl</span><span class="ecl-site-header__language-link-label" lang="pl">polski</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_pt" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="pt" ><span class="ecl-site-header__language-link-code">pt</span><span class="ecl-site-header__language-link-label" lang="pt">português</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_ro" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="ro" ><span class="ecl-site-header__language-link-code">ro</span><span class="ecl-site-header__language-link-label" lang="ro">română</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_sk" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="sk" ><span class="ecl-site-header__language-link-code">sk</span><span class="ecl-site-header__language-link-label" lang="sk">slovenčina</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_sl" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="sl" ><span class="ecl-site-header__language-link-code">sl</span><span class="ecl-site-header__language-link-label" lang="sl">slovenščina</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_fi" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="fi" ><span class="ecl-site-header__language-link-code">fi</span><span class="ecl-site-header__language-link-label" lang="fi">suomi</span></a></li><li class="ecl-site-header__language-item"><a href="https://taxation-customs.ec.europa.eu/taxation/excise-taxes/excise-duties-tobacco_sv" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-site-header__language-link" hreflang="sv" ><span class="ecl-site-header__language-link-code">sv</span><span class="ecl-site-header__language-link-label" lang="sv">svenska</span></a></li></ul></div><div class="ecl-site-header__language-category" 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data-ecl-label="true">Diese Nachricht schließen</span><svg class="ecl-icon ecl-icon--m ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#close"></use></svg></span></button><div class="ecl-notification__description"><p>Deutsch ist über eTranslation verfügbar, den maschinellen Übersetzungsdienst der Europäischen Kommission.</p><a href="" class="webtools-etrans--translate">Ins Deutsche übersetzen</a> | <a href="https://commission.europa.eu/languages-our-websites/use-machine-translation-europa_de" class="webtools-etrans--disclaimer" target="_blank">Das sollten Sie über maschinelle Übersetzung wissen</a></div></div></div> </div> </div> </div> </div> </div> </div> <div class="ecl-site-header__banner-top"> <div class="ecl-container"> <a href="https://commission.europa.eu/business-economy-euro_en" class="ecl-link ecl-link--standalone ecl-link--no-visited" data-header-class-link="true" data-header-class-link-label-en="Business, Economy, Euro">Business, Economy, Euro</a> </div> </div> <div class="ecl-site-header__banner"> <div class="ecl-container"> <div class="ecl-site-header__site-name">Taxation and Customs Union</div> </div> </div> <div id="block-ewcms-theme-horizontal-menu"> <nav class="ecl-menu" data-ecl-menu data-ecl-menu-max-lines="2" data-ecl-auto-init="Menu" data-ecl-menu-label-open="Menu" data-ecl-menu-label-close="Close" aria-expanded="false" role="navigation" aria-label="Site navigation" ><div class="ecl-menu__overlay"></div><div class="ecl-container ecl-menu__container"><button class="ecl-button ecl-button--tertiary ecl-menu__open ecl-button--icon-only" type="button" data-ecl-menu-open aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--m ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#hamburger"></use></svg><svg 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id="ecl-menu-item-ecl-menu-2119206437-1-link" >About us</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-2119206437-1-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Directorate-General for Taxation and Customs Union" >Directorate-General for Taxation and Customs Union</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/application-eu-law_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Application of EU Law" >Application of EU Law</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/eu-funding-customs-and-tax_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU funding for customs and tax" >EU funding for customs and tax</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/tenders-and-grants_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Tenders and Grants" >Tenders and Grants</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/transparency-portal_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Transparency Portal" >Transparency Portal</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/events_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Events" >Events</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/glossary_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Glossary" >Glossary</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/about-us/contact-us_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Contact us" >Contact us</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/about-us_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use 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xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/vat_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Value Added Tax (VAT) " >Value Added Tax (VAT) </a></li><li class="ecl-menu__subitem ecl-menu__subitem--current" data-ecl-menu-subitem ><a href="/taxation/excise-taxes_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink ecl-menu__sublink--current" data-untranslated-label="Excise Taxes" aria-current="page" >Excise Taxes</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/business-taxation_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Business Taxation " >Business Taxation </a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/personal-taxation_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Personal taxation" >Personal taxation</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/other-taxes_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Other taxes" >Other taxes</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/tax-transparency-cooperation_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Tax Transparency and Cooperation" >Tax Transparency and Cooperation</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/economic-analysis_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Economic Analysis" >Economic Analysis</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/national-tax-administrations-0_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="National Tax Administrations" >National Tax Administrations</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/eu-training_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU Training" >EU Training</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/taxation_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-2119206437-3"><a href="/customs-4_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Customs" data-ecl-menu-link id="ecl-menu-item-ecl-menu-2119206437-3-link" >Customs</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-2119206437-3-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/taxation/eu-training_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU Training" >EU Training</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/aeo-authorised-economic-operator_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="AEO (Authorised Economic Operator)" >AEO (Authorised Economic Operator)</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/prohibitions-and-restrictions_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Prohibitions and Restrictions" >Prohibitions and Restrictions</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-procedures-import-and-export_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs Procedures for import and export" >Customs Procedures for import and export</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/calculation-customs-duties_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Calculation of customs duties" >Calculation of customs duties</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-controls_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs controls" >Customs controls</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-laboratories_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs Laboratories" >Customs Laboratories</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/eu-customs-strategy_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="EU Customs strategy" >EU Customs strategy</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/union-customs-code_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Union Customs code" >Union Customs code</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-security_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs security" >Customs security</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/customs-risk-management_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs Risk Management" >Customs Risk Management</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/international-affairs_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="International affairs" >International affairs</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="https://ec.europa.eu/taxation_customs/customs-4/union-customs-code/national-customs-administrations_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="National customs administrations" >National customs administrations</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="https://taxation-customs.ec.europa.eu/eu-funding-customs-and-tax/customs-programme_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Customs cooperation" >Customs cooperation</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/customs-4/electronic-customs_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Electronic customs" >Electronic customs</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/customs-4_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item" data-ecl-menu-item id="ecl-menu-item-ecl-menu-2119206437-4"><a href="/carbon-border-adjustment-mechanism_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="CBAM" data-ecl-menu-link id="ecl-menu-item-ecl-menu-2119206437-4-link" >CBAM</a></li><li class="ecl-menu__item ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-2119206437-5"><a href="/online-services_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Online services" data-ecl-menu-link id="ecl-menu-item-ecl-menu-2119206437-5-link" >Online services</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-2119206437-5-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/online-services/online-services-and-databases-customs_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Online services and databases for Customs" >Online services and databases for Customs</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/online-services/online-services-and-databases-taxation_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Online services and databases for Taxation" >Online services and databases for Taxation</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/online-services_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item" data-ecl-menu-item id="ecl-menu-item-ecl-menu-2119206437-6"><a href="/news_en?prefLang=de" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="News" data-ecl-menu-link id="ecl-menu-item-ecl-menu-2119206437-6-link" 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ecl-icon--fluid ecl-breadcrumb__icon" focusable="false" aria-hidden="true" role="presentation"><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></li><li class="ecl-breadcrumb__segment ecl-breadcrumb__current-page" data-ecl-breadcrumb-item="static" aria-current="page"><span>Excise Duties on Tobacco</span></li></ol></nav><div class="ecl-page-header__info"><h1 class="ecl-page-header__title"><span>Excise Duties on Tobacco</span></h1></div><div class="ecl-page-header__description-container"><p class="ecl-page-header__description">EU legislation on excise duties for manufactured tobacco </p></div></div></div> </div> <main class="ecl-u-pb-xl" id="main-content" data-inpage-navigation-source-area="h2.ecl-u-type-heading-2, div.ecl-featured-item__heading"> <div class="ecl-container"> <div class="ecl-row"> <div class="ecl-col-s-12 ewcms-top-sidebar"> <div> <div data-drupal-messages-fallback class="hidden"></div> </div> </div> </div> <div class="ecl-row"> <div class="ecl-col-s-12"> <div id="block-ewcms-theme-main-page-content" data-inpage-navigation-source-area="h2, div.ecl-featured-item__heading" class="ecl-u-mb-l"> <article dir="ltr"> <div> <div class="ecl-u-mb-2xl"> <a id="paragraph_1847"></a> <div> <div class="ecl"><p>The EU sets harmonised minimum rates of excise duty for manufactured tobacco. EU legislation on excise duties for manufactured tobacco covers: </p><ul><li>the <strong>categories</strong> of manufactured tobacco products </li><li>the <strong>principles</strong> of taxation </li><li>the <strong>minimum rates and structures</strong> to be applied </li></ul><p>In addition, manufactured tobacco is subject to the <a href="https://taxation-customs.ec.europa.eu/taxation/excise-duties/common-excise-duty-provisions_en"><u>Common Excise Duty Provisions</u></a>. </p><p><em>To check rates in each EU country, visit the </em><a href="https://ec.europa.eu/taxation_customs/tedb/#/simple-search"><em><u>Taxes in Europe Database (TEDB)</u></em></a></p></div> </div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_1856"></a> <div class="ecl-row inpage-navigation-container"> <div class="ecl-col-l-3"> <nav class="ecl-inpage-navigation oe-theme-ecl-inpage-navigation ecl-u-z-dropdown" data-ecl-auto-init="InpageNavigation" data-ecl-auto-initialized="true" data-ecl-inpage-navigation="true" aria-labelledby="ecl-inpage-navigation-62170049" ><div class="ecl-inpage-navigation__title" id="ecl-inpage-navigation-62170049">Page contents</div><div class="ecl-inpage-navigation__body"><div class="ecl-inpage-navigation__trigger-wrapper"><button type="button" class="ecl-inpage-navigation__trigger" id="ecl-inpage-navigation-62170049-trigger" data-ecl-inpage-navigation-trigger="true" aria-controls="ecl-inpage-navigation-list" aria-expanded="false"><span class="ecl-inpage-navigation__trigger-current" data-ecl-inpage-navigation-trigger-current="true">Page contents</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-inpage-navigation__trigger-icon" focusable="false" aria-hidden="false" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></button></div><ul class="ecl-inpage-navigation__list" data-ecl-inpage-navigation-list="true" id="ecl-inpage-navigation-62170049-list"></ul></div></nav> </div> <div class="ecl-col-l-9" data-inpage-navigation-source-area="h2, div.ecl-featured-item__heading"> <div class="ecl-u-mb-2xl"> <a id="paragraph_1848"></a> <div> <div class="ecl"> <h2 class="ecl-u-type-heading-2">Cigarettes</h2> </div> <div class="ecl"><p>The Directive on excise duties for manufactured tobacco requires EU countries to levy a minimum rate of excise duties on cigarettes. EU countries are free to apply excise duty rates above this minimum, according to their own national needs. </p><p>The minimum rate must consist of: </p><ul><li>a <strong>specific component</strong> of between 7.5% and 76.5% of the total tax burden (TTB) - expressed as a fixed amount per 1000 cigarettes </li><li>an <strong>ad valorem component </strong>- expressed as a percentage of the maximum retail selling price </li></ul><p>In addition, the overall excise rate must be: </p><ul><li>at least EUR 90 per 1000 cigarettes </li><li>at least 60% of the weighted average retail selling price </li></ul><p>Note: EU countries that apply an excise duty of EUR 115 or more do not need to comply with the 60% criterion above. </p></div> </div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_1850"></a> <div class="ecl-accordion" data-ecl-auto-init="Accordion" data-ecl-accordion ><div class="ecl-accordion__item"><h3 class="ecl-accordion__title" id="paragraph-1850-0-title"><button type="button" class="ecl-accordion__toggle" data-ecl-accordion-toggle aria-controls="paragraph-1850-0-content" ><span class="ecl-accordion__toggle-flex"><span class="ecl-accordion__toggle-title">How it works</span><span class="ecl-accordion__toggle-indicator"><svg class="ecl-icon ecl-icon--s ecl-accordion__toggle-icon" focusable="false" aria-hidden="true" data-ecl-accordion-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#plus"></use></svg><svg class="ecl-icon ecl-icon--s ecl-accordion__toggle-icon" focusable="false" aria-hidden="true" data-ecl-accordion-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#minus"></use></svg></span></span></button></h3><div class="ecl-accordion__content" hidden id="paragraph-1850-0-content" role="region" aria-labelledby="paragraph-1850-0-title" ><div class="ecl"><div class="ecl-table-responsive"><table class="ecl-table"><thead class="ecl-table__head"><tr class="ecl-table__row"><th class="ecl-table__header">Excise duty </th><th class="ecl-table__header">EUR</th></tr></thead><tbody class="ecl-table__body"><tr class="ecl-table__row"><td class="ecl-table__cell" data-ecl-table-header="Excise duty ">Retail Selling Price (excl. taxes) </td><td class="ecl-table__cell" data-ecl-table-header="EUR">EUR 0.7 </td></tr><tr class="ecl-table__row"><td class="ecl-table__cell" data-ecl-table-header="Excise duty ">+ Excise duty - specific </td><td class="ecl-table__cell" data-ecl-table-header="EUR">EUR 1.0 </td></tr><tr class="ecl-table__row"><td class="ecl-table__cell" data-ecl-table-header="Excise duty ">+ Excise duty - ad valorem </td><td class="ecl-table__cell" data-ecl-table-header="EUR">EUR 0.8 <em>(27% of RSP)</em> </td></tr><tr class="ecl-table__row"><td class="ecl-table__cell" data-ecl-table-header="Excise duty ">Total excise duty </td><td class="ecl-table__cell" data-ecl-table-header="EUR">EUR 1.8 <em>(60% of RSP)</em> </td></tr><tr class="ecl-table__row"><td class="ecl-table__cell" data-ecl-table-header="Excise duty ">= Price (excl. VAT) </td><td class="ecl-table__cell" data-ecl-table-header="EUR">EUR 2.5 </td></tr><tr class="ecl-table__row"><td class="ecl-table__cell" data-ecl-table-header="Excise duty ">+ 20% VAT </td><td class="ecl-table__cell" data-ecl-table-header="EUR">EUR 0.5 </td></tr><tr class="ecl-table__row"><td class="ecl-table__cell" data-ecl-table-header="Excise duty ">= Retail Selling Price (incl. all taxes) </td><td class="ecl-table__cell" data-ecl-table-header="EUR">EUR 3 </td></tr></tbody></table></div></div></div></div></div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_1851"></a> <div> <div class="ecl"><p>Specific provisions exist to allow Portugal to apply a reduced rate up to 50% less than the required overall minimum excise duty on cigarettes consumed in the most remote regions of the Azores and Madeira.</p></div> </div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_1852"></a> <div> <div class="ecl"> <h2 class="ecl-u-type-heading-2">Other tobacco products</h2> </div> <div class="ecl"><p>The Directive also sets down minimum excise duty rates for manufactured tobacco other than cigarettes. The structure for taxing ‘other tobacco products’ is slightly different than for cigarettes. </p><p>Member States can choose to apply a specific component or an ad valorem component, or a mixture of the two. Minimum rates are set out for three distinct categories: </p><ul><li>fine-cut smoking tobacco </li><li>cigars and cigarillos </li><li>other smoking tobaccos </li></ul><div class="ecl-table-responsive"><table class="ecl-table"><thead class="ecl-table__head"><tr class="ecl-table__row"><th class="ecl-table__header">Category </th><th class="ecl-table__header">Minimum rate </th></tr></thead><tbody class="ecl-table__body"><tr class="ecl-table__row"><td class="ecl-table__cell" data-ecl-table-header="Category ">Fine-cut smoking tobacco </td><td class="ecl-table__cell" data-ecl-table-header="Minimum rate ">50% of the weighted average retail selling price <em>or</em> EUR 60 per kg </td></tr><tr class="ecl-table__row"><td class="ecl-table__cell" data-ecl-table-header="Category ">Cigars and Cigarillos </td><td class="ecl-table__cell" data-ecl-table-header="Minimum rate ">5% of the retail selling price <em>or</em> EUR 12 per 1000 items or per kg </td></tr><tr class="ecl-table__row"><td class="ecl-table__cell" data-ecl-table-header="Category ">Other smoking tobaccos </td><td class="ecl-table__cell" data-ecl-table-header="Minimum rate ">20% of the retail selling price <em>or</em> EUR 22 per kilogram </td></tr></tbody></table></div></div> </div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_1853"></a> <div> <div class="ecl"> <h2 class="ecl-u-type-heading-2">Review of the Directive</h2> </div> <div class="ecl"><p>The Directive is currently under review. This review is part of <a href="https://ec.europa.eu/commission/presscorner/detail/en/ip_21_342"><u>Europe’s Beating Cancer Plan,</u></a> as taxation plays a pivotal role in reducing tobacco consumption - particularly in deterring youth. </p><p><a href="https://taxation-customs.ec.europa.eu/review-excise-duties-tobacco_en"><u>More about the review</u> of The Directive </a></p></div> </div> </div> <div class="ecl-u-mb-2xl"> <a id="paragraph_1854"></a> <div> <div class="ecl"> <h2 class="ecl-u-type-heading-2">Legal texts</h2> </div> <div class="ecl"><ul><li><a href="https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:176:0024:0036:EN:PDF"><u>Council Directive 2011/64/EU</u></a> on the structure and rates of excise duty applied to manufactured tobacco </li></ul></div> </div> </div> <div> <a id="paragraph_1855"></a> <div> <div class="ecl"> <h2 class="ecl-u-type-heading-2">Other documents</h2> </div> <div class="ecl"><ul><li><a href="https://taxation-customs.ec.europa.eu/document/download/df9711e7-46d3-4872-8075-e4118595b966_en?filename=excise_duties_tobacco_en.pdf"><u>Full list of excise duty receipts of Member States (November 2023)</u></a> </li><li><a href="https://taxation-customs.ec.europa.eu/document/download/a0255220-29e5-4328-8628-567e3db332a9_en"><u>Releases for consumption of cigarettes and fine cut tobacco (2002-2022)</u></a> </li><li><a href="https://circabc.europa.eu/w/browse/e42fab5d-cf41-4580-a9d0-2d40fa66dcc1"><u>Archived excise duty tables</u></a> </li></ul></div> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> <div class="ecl-row"> <div class="ecl-col-s-12"> <div> <div id="block-ewcms-theme-socialshare"> <div class="ecl-social-media-share"> <p class="ecl-social-media-share__description"> Share this page </p> <script 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