Taxes in Europe Database v2
The legal basis for the imposition of tobacco duty is the Tobacco Duty Act of 15 July 2009 (Federal Law Gazette I, p. 1870), last amended by Article 2 (57) of the Act of 22 December 2011 (Federal Law Gazette I, p. 3044).
Federal Republic of Germany excluding the island of Heligoland and the territory of Büsingen
Authorized producers, authorized excise warehousekeepers, registered traders, non-registered traders, importers, producers without permit
The duty is payable on tobacco products (cigars, cigarillos, cigarettes, smoking tobacco) and products accorded the same status consisting wholly or in part of tobacco substitutes.
The duty on cigarettes, cigars/cigarillos and smoking tobacco (fine cut, pipe tobacco) is made up of a price-related and a quantity-related element, with a minimum duty charge being set for cigarettes and fine-cut smoking tobacco, so that the duty calculated per cigarette or per kilo may not be less than a specified amount.
Tax concession for tobacco products:
Authorized Producers are allowed to give away duty-free tabacco products to their employees with a limit on the quantity.
About 88% of total revenue is attributable to the duty on cigarettes. The retail price, which is the basis on which the price-related element of duty is calculated, is freely determined by manufacturers and importers.
With a few exceptions, tobacco duty is paid by means of excise stamps, that is, by attaching the cancelled stamps to the retail packages. Producers and importers purchase excise stamps from the central excise stamp agency in Bünde. The payment for excise stamps may be deferred for specific periods, according to the amount of duty they represent.
The excise stamp debt must be paid at the latest:
1.for excise stamps obtained by the 15th day of a month:
a)for cigars and cigarillos on the 10th day of the second following month,
b)for cigarettes and smoking tobacco on the 12th day of the following month, for excise stamps obtained for cigarettes from the 1st to the 15th December on the 27th of December;
2.for excise stamps obtained after the 15th day of a month:
a)for cigars and cigarillos on the 25th day of the second following month,
b)for cigarettes and smoking tobacco on the 27th day of the following month.
The duty becomes due immediately in case of irregularities and in case of production without permit.
Tobacco duty is collected by federal customs and the revenue accrues to the Federation.
The law prescribes surveillance of tobacco processing and the manufacture and sale of tobacco products, and also lays down provisions for safeguarding duty interests. These include provision