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Generic Tax Name Excise duty - Tobacco (EU harmonised)
Tax name in the national language Tabaksaccijns
Tax name in English Duty on tobacco
Member State NL-Netherlands
Tax in force since 1991/10/31
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/04/10
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

Law on Excise Duty of 31 October 1991 (Stb. 561)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The Netherlands.

 
Taxpayers

The permit holder of the tax warehouse from where tobacco is released or the importer of tobacco.

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

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.

 
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 135.66 8.59 %
Cigars and Cigarillos 5.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 50.45 13.00 %
Other smoking tobacco 50.45 13.00 %

Comments

Cigarettes: Minimum excise is € 156.00/1,000 cigarettes

Smoking tobacco: Minimum excise is € 65.54 / 1,000 grs

 
Tax due date

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 collector

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.

 
Special features

Imports:

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.

 

Exports:

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.

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ac + d2122cc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 2,440.00 EUR 0.39
2009 2,320.00 EUR 0.38
2008 2,362.00 EUR 0.37
2007 2,136.00 EUR 0.35
2006 2,144.00 EUR 0.37
2005 2,000.00 EUR 0.37
2004 1,943.00 EUR 0.37
2003 1,750.00 EUR 0.34
2002 1,719.00 EUR 0.35
2001 1,817.00 EUR 0.38
2000 1,590.00 EUR 0.35

Comments