EUROPEAN COMMISSION

DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
Indirect Taxation and Tax administration
Environment and other indirect taxes

REF 1036 rev2

January 2013

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

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

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

TAXUD-C2-TABLES@ec.europa.eu
+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)

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

EURO EXCHANGE RATES

Value of National Currency in EUR on 1 October 2012*

Member State

National Currency

BG
CZ
DK
LV
LT
HU
PL
RO
SE
UK

BGN
CZK
DKK
LVL
LTL
HUF
PLN
RON
SEK
GBP

Currency value

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.

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).

Cigarettes
Situation as at 1 January 2013
Specific excise

(per 1000 cigarettes)

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

NatCurr

EUR

2
35,00

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

As % of
total tax
(specific +ad
valorem
+VAT)
3
4
17,73
23,21

as % of
WAP

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

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)

5
42,00

6
16,67

7
58,67

8
76,40

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

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

NatCurr

EUR

10

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

NatCurr

11
n/a

*215,00
3400,00
2000,00

38 947

n/a

220,00
n/a
600,00
2789,47

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

300,00

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

12
197,40

13
117,91

14
115,55

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

EUR

15
59,73

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

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

Period
1/1 30/6/2011
1/1 30/6/2012

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

(as % of
TIRSP)

Rates applicable as from

x/x/2012 until x/x/2012

5
16,67
17,36

Period
1/7 31/12/2011
1/7 31/12/2012

40,00
45,02
92,60

28,30
42,50
50,01

40,00
28,00
21,87

14,53
16,67
15,97

6/12-31/12/12

1/1 31/12/2012
1/1-29/1/2012
1/1-31/03/2012

42,18
19,66
12,70

41,14
15
8,55

33,00
52,45
57,00

16,67
18,70
15,25

30/1-4/11/2012
1/04-31/09/2012

1/1 - 31/12/2012
1/1 - 31/12/2012
1/1 31/1/2012

10 550

22,50
27,58
35,82

12,39
12,00
40,86

52,00
54,57
28,40

18,70
16,388
21,26

132,00

192,44
8,89845
38,23

55,30
5,5
45,52

18,03
54,26
25,00

18,70
17,36
17,36

35,25
28,00
135,66
138,23
41,64
*) 69,07
51,49
138,66
21,51
21,88

36,62
17,64
70,00
70,00
40,54

34,00
47,00
8,59
7,57
31,41
*) 23,00
21,00
1,00
45,31
45,63

18,03
15,25
15,97
17,36
18,70
*) 18,70
19,35
20,00
16,67
16,67

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

1120,00

25,00
28,00

170,97
221,41
1270,00

(as % of
TIRSP)

4
42,00
52,41

1/1 30/04/2012
20/1 30/6 /2012
1/1/-01/03/2012

2
32,00
15,93

VAT in %

22,36
8,91

1/1-5/12/2012
1/1 31/12//2012
1/1 31/12/2012

Ad valorem
excise in %

43,07
72,54
20,00
20,00

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

7
34,00
16,25

Ad valorem
excise in %

VAT in %

(as % of
TIRSP)

(as % of
TIRSP)

23,43
9,06

9
42,00
52,54

10
16,67
17,36

55,00

36,35

34,00

14,53

20,37
19,00

15
12,75

52,45
55,00

18,70
15,25

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

1/7 31/12/2012

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

240,49

53,18

52,21

20,00

19,35

34,15
47,30

30,00
40,00

39,06
32,10

16,67
16,67

1/4 1/10/2012

1/7 31/12/2012
1/7-30/9/2012
1/10-31/12/2012

SK
UK
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 WAP

Total 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

10

Cigars and Cigarillos

Situation as at 1 January 2013
Specific Excise

NatCurr

MS

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

270,00
1300,00
198,00

Ad Valorem
Excise

VAT %

EUR

(as % of TIRSP)

3
n/a
0
138,05
90,00
51,83
14,00
26,60
211,00

17,5
275,342
n/a

LT*
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
UK

84,00

24,33

26,00
18,34

37,35
18,34

266,90

65,01

289,43
1250,00

64,00
147,53
n/a
77,37
242,94

208,83

(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

13,00
10
n/a

23,00

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

n/a
10,00
n/a
n/a
5,00
n/a
20
n/a
5,00
n/a
0

17,36
15,00
17,36
15,25
17,36
18,70
18,70
19,35
20,00
16,67
20,00
16,67

n.a.
1,47
10,00
n/a
34,00
15,80
27,00
23,00
28,50

29,67
27,36
n/a
n.a.
17,44
30,00
n/a
52,70
33,16
46,35
39,39
49,76

100,00
68,40

*
n/a
32,00
90,00

40,36

22,54
(*)

23,00
n/a
n/a
22,36
18,70
38,70
n/a
21,67
n/a
16,67

29,00*
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 =
(*)

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:
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 2013
Specific Excise
per kg

MS
AT

Ad Valorem
Excise

NatCurr

EUR

2
n/a

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

163,00
34,00
81,81
128,02
366,31
1735,00

164,11

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

VAT %

Ad Valorem
Excise
+ VAT

(as % of
TIRSP)
3
54,00

(as % of
TIRSP)
4
16,67

(as % of
TIRSP)
5
70,67

31,50
n/a

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.
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

Current WAP per kg

NatCurr

EUR

7
104,80

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

Minimum
duty
Article 14(1)
of Dir.
2011/64/EU
EUR/kg
8
60,00

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

n/a

123,44
100,38
124,91
n/a

n/a

n/a
n/a

412,12*

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).
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

Total 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

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:

PT:

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

Ad valorem excise in
%

VAT in %

Ad valorem excise in
%

VAT in %

NatCurr

EUR

(as % of TIRSP)

(as % of TIRSP)

Rates applicable as
from x/x/2012 until
x/x/2012

NatCurr

EUR

(as % of TIRSP)

(as % of TIRSP)

Period

1400,00

-9,50

50,00
31,50

16,67
17,36

60,00
56,27
43,31

n.a.
14,41

17,00
16,67
15,97

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

55,79

n/a
67,00

16,50
n/a

52,00
58,57

1/1 05/12/2012

228,968

1/7 31/12/2012

11,00

31,50

17,36

34,00
81,81

47,94
81,81
51,72

n/a
n/a
11,97

17,36
15,25
15,97

16,67
18,70
15,25
18,70
16,388
18,70

1/1-31/12/2012

139,00

40,26

n/a

17,36

1/1-30/06/2012

34,00
*) 75,40

47,94
75,40
50,45
51,72

n/a
n/a
13,00
11,97

18,03
15,25

115,86

28,22

366,31
1560,00

81,00
170,32
40,00

31,41
*) 60,00
n/a

18,70
18,70
19,35
20,00
16,67

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

Specific excise

1/7- 31/12/2012
1/4-1/10/2012

17,36

1/4-31/12/2012

45,00

16,67

Rates applicable as from 1/1/2011 until 14/11/2011

*) From 1/1/2012 Ad valorem excise in % = 61,40 and VAT in % = 18,70
13

Other smoking tobaccos

Situation as at 1 January 2013
Specific Excise

MS

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

Ad Valorem
Excise

VAT %

NatCurr

EUR

(as % of TIRSP)

(as % of TIRSP)

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

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

34,00
31,50
n/a

24,78
56

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

n/a
32,60
n/a
n/a
7,66
31,41
20,00
n/a
n/a
n/a
0

17,36
15,00
17,36
15,25
17,36
18,70
18,70
19,35
20,00
16,67
20,00
16,67

n.a.
13,13
n/a
n/a
28,40
48,00
45,00
32,50

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

50,67
48,86
n/a
n.a.
29,10
20,00
n/a
45,76
67,35
61,39
53,76

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

54,19

22,00
n/a

70,00
43,70

42,14
73,36

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).

TIRSP

Tax included retail selling price (Retail selling price, all taxes included)

Additional comments to this table

BE:
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.

14

LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLES

STATE

TELEPHONE No

FAX No

+32.2.576.31.35

+32.2.579.51.29

+32.2.576.31.12

+32.2.579.51.29

Mrs Mina Yankova (Alcohol, Tobacco, Energy)

+359 2 9859 2866

+359 2 9859 2852

m.yankova@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 indirect taxes

+45 33923392

+45 33149105

JS@skat.dk

Bundesministerium der Finanzen

Mr. Benjamin HESS (Alcohol, Tobacco)

+49 228 682 40 41

+49 228 682 22 79

Benjamin.Hess@bmf.bund.de

Referat III B 6 / III B 7

Ms Eliane MEHNER (Energy)

+49 228 682 48 03

+49 228 682 22 79

Eliane.Mehner@bmf.bund.de

Tax and Customs Board

Tax and Customs Board

+ 372 88 0814

+372 676 2709

tolliinfo@emta.ee

Ministry of Finance

Mrs Maria SYLLA (Alcohol)

+30.210.32 45 443

Directorate General of Customs and Excise

Ms Maria PROGOULAKI (Energy)

+30.210.32 44 175

+30.210.69 87 424

finexcis@otenet.gr

Excise Duties Direction

Mrs Katerina PANAGI (Tobacco)

+30.210.69 87 428

Ministerio de Hacienda y Administraciones

Pblicas.

Ministerio de Hacienda y Administraciones Pblicas.

+34.91 595.85.58

especiales.tce@tributos.minhap.es

ADMINISTRATION

CONTACT

Administration des douanes et accises

BE

Administration centrale - Service Procdures accisiennes

Service Procdures accisiennes

E-MAIL

proceduresaccisiennes.douane@minfin.fed.be

Ministry of Finance
BG
Tax Policy Directorate

CZ

DK

DE

EE

EL

ES

Direccin General de Tributos.

Subdireccin General de Impuestos
Especiales y Tributos sobre el Comercio
Exterior

Direccin General de Tributos.

+34 91 595.82.45
Subdireccin General de Impuestos Especiales y Tributos
sobre el Comercio Exterior

15

STATE

FR

HR

IE

ADMINISTRATION

Direction gnrale des douanes et droits

indirects

Central Office, Customs Directorate, Excise

Duty Sector

CONTACT

TELEPHONE No

FAX No

M. Frdric Amrigo (Alcohol)

+33 1 57 53 44 12

+33 1 57 53 42 88

Mlle Athnais LEJOSNE (Alcohol)

+33 1 57 53 48 40

+33 1 57 53 42 88

Mme Christelle Gaillarde (Tobacco)

+33 1 57 53 40 35

+33 1 57 53 42 88

Mme Marie-Franoise RUBLER (Tobacco)

+33 1 57 53 41 35

+33 1 57 53 42 88

Bureau F2 Fiscalits de l'nergie, de l'environnement et

lois de finances (Energy)

+33 1 57 53 45 70

+33 1 57 53 40 70

E-MAIL
frederic.amerigo@douane.finances.gouv.fr
athenais.lejosne@douane.finances.gouv.fr
christelle.gaillarde@douane.finances.gouv.fr
marie-francoise.rubler@douane.finances.gouv.fr
dg-f2@douane.finances.gouv.fr

Mr. Goran ekoranja

Goran.Sekoranja@carina.hr

Mr. Hrvoje Mali

Hrvoje.Malic@carina.hr

Mr. Mario Demirovi

Mario.Demirovic@carina.hr

Office of the Revenue Commissioners

Ms. Anne Marie KEEGAN (Alcohol)

+353 1 674 82 31

+353 1 6793814

annemarie.keegan@revenue.ie

Indirect Taxes Division

Ms. Margaret KEENAN (Tobacco)

+353 1 674 80 51

+353 1 6793814

makeenan@revenue.ie

+353 1 674 86 41

+353 1 6793814

wmcenroe@revenue.ie

+39 06 5857.2828

+39 06 5857.2829

Concetta.dipietro@aams.it

+357 22601875

+357 22302031

achristofi@customs.mof.gov.cy

+357 22601743

+357 22302031

mchristofi@customs.mof.gov.cy

+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

Excise Branch

Mr. Bill McENROE (Energy)

www.agenziadogane.it (Alcohol, Energy)

IT

Agenzia delle Dogane e dei Monopoli

Telematic office for public relations

Mrs. Concetta DI PIETRO (Tobacco)

Ministry of Finance

Mr. Adonis CHRISTOFI (Energy)

Dept. of Customs & Excise

Mrs. Maria CHRISTOFI (Alcohol, Tobacco)

Ministry of Finance

Ms. Gunta Puule (Alcohol, Tobacco, Energy)

Indirect Tax Department

Mr. Juris LUKSS (Alcohol, Tobacco, Energy)

LT

Ministry of Finance of Lithuania

Mr. ygintas GREKAS

+ 370 5 2199307

+370 5 2390102

z.grekas@finmin.lt

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

CY

LV

16

STATE

ADMINISTRATION

HU

Ministry for National Economy

CONTACT

TELEPHONE No

Mr. Viktor BOGDNY (Alcohol)

+36 1 795 1056

Ms. Zsuzsanna DEMETER (Tobacco, Energy)

MT

Ministry of Finance, the Economy &

Investment
Customs Department

Mr.Martin SPITERI (Alcohol, Tobacco, Energy Products)

Mr.Antoine Scalpello (Alcohol, Tobacco & Energy)

FAX No

E-MAIL

+36 1 795 0297

jovedeki@ngm.gov.hu

+356 25 685 108

+356 25 685 118

martin.a.spiteri@gov.mt

+356 25 685 199

+356 25 685 253

antoine.scalpello@gov.mt

+31 70 342 7938

J.Herwijnen@minfin.nl

+36 1 795 1895

NL

Ministerie van Financin

Directie Douane en Verbruiksbelastingen

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

+31 70 342 8245

AT

Bundesministerium fr Finanzen

Mr. Helmut SCHAMP (Alcohol, Tobacco, Energy)

+43 1 51433 504246

Ms Ewa ABIK (Alcohol, Tobacco, Energy)

+48 22 694 52-95

+48 22 694 45 16

Ewa.Zabik@mf.gov.pl

Direco Geral das Alfndegas e dos

Impostos Especiais sobre o Consumo
(DGAIEC)

Mr. Jorge Pinheiro (Alcohol, Tobacco, Energy)

+351 218 813 714

+351 218 813 982

jorge.fernandes.pinheiro@at.gov.pt

Ministry of Public Finance

Mr. Alexandru Dragos BANU (Alcohol)

Helmut.schamp@bmf.gv.at
Post.iv-9@bmf.gv.at

Ministry of Finance
PL
Excise Duty and Gambling Department
PT

RO

alexandru.banu@mfinante.gov.ro
+40.21.226.14.37

+40.21.317.15.45

luminita.nistor@mfinante.gov.ro

marko.potocnik@mf-rs.si

Excise Duty Legislation Directorate

Mrs. Luminita NISTOR (Tobacco, Energy)

SI

Ministry of Finance

Mr. Marko POTONIK (Alcohol, Tobacco, Energy)

+386 1 369 67 33

+386 1 369 67 19

SK

Ministry of Finance

Mrs. Jana Buanov Ingeliov (Alcohol, Tobacco, Energy)

+421 2 59583492

+421 2 59583458

FI

Ministry of Finance

Mr. Veli AUVINEN (Alcohol, Tobacco, Energy)

Ms Jenni Oksanen (Alcohol, Tobacco, Energy)

+358 9 295532 501

+358 9 2955 30198

+358 9 160 34 748

votilastot@vm.fi

Ms Lena Hiort af Orns (Alcohol, Tobacco)

SE

+46 8 405 18 07

+46 8 20 28 51

lena.hiort-af-ornas@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)

jana.ingeliova@mfsr.sk

National Advice Service or

UK

+44 845 010 9000

H.M. Revenue & Customs

www.hmrc.gsi.gov.uk

www.hmrc.gsi.gov.uk contact us

17