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Measures List
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Measure Name
Date when measure came into force
Rate increase on smoking tobacco products 2012/01/09
Rate changes tobacco July 2012 2012/07/01
Rate (increase and decrease) and other changes 2013/02/01
Provisional rate changes tobacco July 2013 2013/07/01
Increase of some tobacco excise rates 2014/01/01
Results 1 - 5 of 5.

Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Droits d´accise sur les tabacs manufacturés/Accijnzen op tabaks-fabricaten
Tax name in English Excise duties on tobacco products
Member State BE-Belgium
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 2015/02/17
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

Directive 2008/118/EEC of the Council of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, relates to the general arrangements for excise duty. It was transposed into Belgian law by the law of 22 December 2009 concerning the general arrangements for excise duty (BOJ of 31 December 2009).

Law of 3 April 1997, relating to the fiscal regime of manufactured tobacco (BOJ of 16 May 1997).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 Share of social security (cash)

year million euros
2003 62.5
2004 208.2
2005 611.9
2006 624.2
2007 740.4
2008 763.3
2009 808.5
2010 763.0
2011  798.9
2012 834.5
2013 865.8
2014 857.1
 
Geographical Scope

Belgium

 
Taxpayers

General principle: the person who releases the manufactured tobacco, even irregularly, for consumption on the Belgian market

 
Tax object and basis of assessment

Manufactured tobacco (cigars, cigarettes, smoking tobacco, including fine-cut tobacco for the rolling of cigarettes).

For manufactured tobacco, the ad valorem excise duty and ad valorem special excise duty are expressed as a percentage of the retail price; cigarettes are furthermore compulsorily subjected to a specific and a special specific excise duty per 1,000 pieces, smoking tobacco is furthermore compulsorily subjected to a specific and a special specific excise duty per kilogram.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

In certain cases (for example denaturing for use in industrial or horticultural applications, destruction under administrative supervision, tobacco used for scientific experimentations, re-treatment or reprocessing by the producer), there is under certain circumstances an exemption from excise duty and special excise duty on the manufactured tobacco. 

Deductions:

For smoking tobacco assigned by tobacco planters to their own consumption, limited to 150 plants per year, the excise duty shall be computed as being 20 % of the retail selling price of smoking tobacco in the best-selling price class category.

 
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 36.89 45.84 %
Cigars and Cigarillos 10.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 16.50 31.50 %
Other smoking tobacco 16.50 31.50 %

Comments

The rounded rate in the table above are further detailed in the table below.

 

Specific Excise
(in national currency)

Ad Valorem Excise

 

per 1,000 units

per kg

% of retail price

Cigarettes

36.8914 (1)

 

45.84 (1)

Cigars and Cigarillos

0

 

10 (1)

Fine cut smoking tobacco
(for rolling of cigarettes)

 

16.50 (1)

31.50 (1)

Other smoking tobacco

 

16.50 (1)

31.50 (1)

(1) Sum of (ordinary) excise duty and special excise duty

 

Comments:

Detailed rate structure:

 

Excise duty

Special excise duty

Total

Cigars

5.00 %

5.00 %

10.00 %

Cigarettes

45.84 %

0.00 %

45.84 %

Smoking tobacco

31.50 %

0.00 %

31.50 %

 

Cigarettes are, in addition, subjected to a specific excise duty of € 6.8914 per 1,000 pieces and a specific special excise duty of € 30.0000 per 1,000 pieces.

Smoking tobacco is, in addition, subjected to a specific excise duty of € 0.00 per kilogram and a specific special excise duty of € 16.50 per kilogram.

For cigarettes, the aggregate amount of excise duty and special excise duty (both specific and ad valorem) shall in no case be less than 154.4645 euro per 1,000 pieces.

For smoking tobacco, the aggregate amount of excise duty and special excise duty shall in no case be less than 52.0747 euro per kilogram.

As regards cigars, the aggregate amount of excise duty and special excise duty and VAT shall by no means be less than 100% of the aggregate amount of the said duties applying to cigars in the best-selling price class category.

 
Tax due date

Excise duty is chargeable at the time of release for consumption in the country, i.e. at the time of the departure of excise goods from a duty suspension arrangement, at the time of the holding of excise goods outside a duty suspension arrangement where excise duty has not been levied, at the time of the production of excise goods outside a duty suspension arrangement and at the time of the importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement. Excise duty is also chargeable where the absence of goods which must be subject to excise duties is noticed.

A duty suspension arrangement is a tax arrangement allowing suspension of duties with respect to the production, processing, holding and movement of excise goods not covered by a customs suspension arrangement. 

In principle, a cash payment is required at the time the tax debt arises. Provided certain conditions are met and a security is given, a term of payment may be granted. Qualifying economic operators (manufacturers or importers established in Belgium, or representatives of manufacturers or importers established abroad) may postpone the payment of excise duty as well as VAT on tobacco products until the Thursday of the week following the week during which the declaration of release for consumption has been filed.

 
Tax collector

Federal Public Service Finance, Customs and Excise Administration.

 
Special features
  • use of fiscal stamps for manufactured tobacco;
  • for manufactured tobacco, as well as for the other Community excise products, ordinary excise duties are levied which are common to Belgium and Luxemburg, and special excise duties are levied at the sole benefit of Belgium.
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122cc + d214ac

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,909.20 EUR 0.49
2011 1,695.80 EUR 0.45
2010 1,884.60 EUR 0.52
2009 1,811.30 EUR 0.52
2008 1,741.60 EUR 0.49
2007 1,820.60 EUR 0.53
2006 1,743.40 EUR 0.53
2005 1,665.00 EUR 0.54
2004 1,636.60 EUR 0.55
2003 1,581.90 EUR 0.56
2002 1,514.90 EUR 0.55
2001 1,261.00 EUR 0.47
2000 1,342.00 EUR 0.52

Comments