Taxes in Europe Database v2
Excise Duties Code (CIEC), enacted by Decree Law 73/2010 of 21 June, as amended; Law 66-B/2012 of 31 December; Law 83-C/2013 of 31 December.
Manufactured tobacco products.
Cigarettes are chargeable with a specific duty per 1,000 cigarettes and an ad valorem duty (i.e. a percentage of their retail price). For other tobacco products, the duty is assessed as a percentage of their retail price.
a) Supply under diplomatic or consular relations;
b) Recognized international organisations, as well as for their members, under the conditions and limits established by international conventions or agreements that create such institutions;
c) The forces of any State which is a member of the North Atlantic Treaty Organisation;
d) Consumption under an agreement concluded with third countries or with international organizations, if a VAT exemption is granted under such agreement;
e) Consumption on‑board, up to the limits established by the law;
f) Despatch to other MemberStates or export or similar purposes.
The rates applicable to fine cut smoking tobacco and other smoking tobacco can't be less than €120 per kg (total);
The rates apllicable to cigarettes manufactured by small producers (with an annual output up to 500 tonnes) in the Autonomous Regions of Azores and Madeira, and consumed in the autonomous regions of Azores and Madeira are the following (rate depends on the place of cosnumption):
Payment is due by the last day of the month following that in which the taxable event (i.e. importation, release for consumption) occurred.
The taxpayer must declare release for consumption or importation in the same day in which these events occur. The duty is then assessed monthly (by the 20th day of the following month) by the Tax and Customs Authority.