Taxes in Europe Database v2
Article 575A of the General Tax Code (Code général des impôts).
- 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.
The excise duty is levied on importers, manufacturers and distributors of tobacco products.
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 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.
Rate(s) structure :
- Snuffing tobacco : 50% (only ad valorem excise).
- Chewing tobacco : 35% (only ad valorem excise).
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.
The excise duty is collected by the Customs and Excise General Directorate (Direction Générale des Douanes et des Droits Indirects).