Taxes in Europe Database v2
Finance Act 2001 (No. 7 of 2001), as amended, and Finance Act 2005 (No. 5 of 2005), as amended.
Republic of Ireland.
Tax is paid by the importer/producer. Paid in the form of Tax Stamps.
Tobacco products including cigarettes, cigars, fine‑cut tobacco for the rolling of cigarettes and other smoking tobacco.
Excise duty on cigarettes and fine cut tobacco for the rolling of cigarettes is payable by means of the purchase of tax stamps issued by the Revenue Commissioners. The tax stamps must be applied to the retail pack.
Basis of assessment:
a)Specific rate of €255.69 per thousand cigarettes, together with an amount equal to 8.85% of price at which cigarettes are sold by retail, or
b) €289.98 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph a.
c) Rate of tax at €295.35 per kilogram of cigars
d) rate of tax at €273.177 per kilogram of fine-cut tobacco
e) rate of tax at €204.902 per kilogram of other tobacco
The Revenue Commissioners may subject to certain conditions repay or remit the duty on:
The Commissioners may also, subject to certain conditions, repay or remit duty paid by means of tax stamps where it is shown to their satisfaction that the tax stamps have been destroyed or are otherwise unsuitable for the use for which they were issued.
In the case of cigars and other smoking tobacco, when the products leaves the duty suspension system.
In the case of tax stamp purchases, liability for duty arises at the time the tax stamps are issued by the Revenue Commissioners.