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Measure Name
Date when measure came into force
Increase in the taxation of tobacco products 2013/01/01
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Droit de consommation sur les tabacs
Tax name in English Tobacco duty
Member State FR-France
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Article 575A of the General Tax Code (Code général des impôts).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Beneficiaries :

- Social Security : 96.85% from January 1st, 2013 onwards.

- Central government bodies (organismes divers d'administration centrale): 3.15% from January 1st, 2013 onwards.

 

- Local authorities in Corsica and overseas departments receive revenue from duties on tobacco sold in Corsica and overseas departments.

 
Geographical Scope

 
Taxpayers

The excise duty is levied on importers, manufacturers and distributors of tobacco products.

 
Tax object and basis of assessment

The excise duty is payable for all consumable tobacco products: cigarettes, cigars, cigarillos and loose tobacco (for rolling and other purposes) as defined by article 275 A of Annex II of the General Tax Code.

 

Before January 1st, 2013, the excise duty was levied according to the retail prices:

  • For cigarettes in the price category for which demand is highest, the duty was calculated by applying the standard rate to the retail price;
  • This figure was then used to determine the “base rate”, which was constituted by the ratio, in respect of these reference cigarettes, of:
    • on the one hand, the difference between the total amount of duty and a specific fixed share equivalent to 12% of the total fiscal burden attached to these cigarettes in the most popular price category and,
    • on the other hand, the retail price of these same cigarettes.

For other cigarettes, the rate of duty was calculated by applying the base rate to their retail price and adding the specific fixed share equivalent to 12% of the total fiscal burden attached to cigarettes in the most popular price category. The total amount assessed in this way must not be lower than a fixed minimum levy per 1,000 units.

Manufactured tobacco products other than cigarettes were subject to a standard rate of taxation, which applied to their retail price, with the exception of finely cut tobacco, to which a minimum levy per kg applied.

From January 1st, 2013 onwards :

The excise duty now includes, for every tobacco product, a specific part (per unit of weight), and an ad valorem part, which depends on the retail prices.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 48.75 49.70 %
Cigars and Cigarillos 19.00 23.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 67.50 32.00 %
Other smoking tobacco 17.00 45.00 %

Comments

Rate(s) structure :

- Snuffing tobacco : 50% (only ad valorem excise).

- Chewing tobacco : 35% (only ad valorem excise).

 

 

 
Tax due date

Duty on tobacco products is payable when they are made available for consumption. Duty is liquidated on the last day of every moth. It is payed to the administration one month and five days after the liquidation, at the latest.

 
Tax collector

The excise duty is collected by the Customs and Excise General Directorate (Direction Générale des Douanes et des Droits Indirects).

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214au

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 EUR
2009 EUR
2008 EUR
2007 9,227.00 EUR 0.47
2006 9,399.00 EUR 0.51
2005 9,442.00 EUR 0.53
2004 9,151.00 EUR 0.54
2003 8,903.00 EUR 0.54
2002 8,813.00 EUR 0.55
2001 8,309.00 EUR 0.54
2000 7,987.00 EUR 0.54

Comments