Taxes in Europe Database v2
Law on Excise Duty of 31 October 1991 (Stb. 561)
The permit holder of the tax warehouse from where tobacco is released or the importer of tobacco.
Cigars, cigarettes, smoking tobacco, regardless of the proportion of tobacco‑like products or substitutes used in their products. No duty is levied on cigarette paper.
Excise duties should be paid at the moment of release for consumption or import.
Excise duty on cigarettes and smoking tabacco is levied by a combination of a specific tax rate per 1,000 cigarettes / 1,000 grams of smoking tobacco and a percentage of the retail selling price all based on the ‘weighted average price' (wap). For cigars excise duty is levied as a percentage of the retail selling price.
Cigarettes and smoking tobacco that completely consist of materials other than tobacco, of which it is apparent that they are meant to be used for medical purposes are exempt.
Cigarettes: Minimum excise is € 156.00/1,000 cigarettes
Smoking tobacco: Minimum excise is € 65.54 / 1,000 grs
The duty is paid at the latest on the last date of the month following that in which the goods were released for consumption. In the case of direct imports at the latest on the 15th day of the month following that in which the import took place.
Tax and customs administration. The duty is settled by affixing tax bands supplied by the central government against payment of an amount equivalent to the amount of the excise duty due.
The same rate of duty, assessed on the same basis, is levied on imported manufactured tobacco. It is payable by the importer and settled by affixing tax bands on the imported goods.
Duty on exports is refunded or remitted. Movement of goods from the territory of one Member State of the European Union to that of another takes place according to the provisions of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.