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Measures List
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Measure Name
Date when measure came into force
Increase in tobacco tax rates 2012/01/01
Tobacco tax increase 2014/01/01
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Tupakkavero/Tobaksaccis
Tax name in English Excise duty on manufactured tobacco
Member State FI-Finland
Tax in force since 1994/12/29
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/06/25
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

The Act on Excise Duty on Manufactured Tobacco of 29 December 1994 (1470/1994).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Persons who import tobacco products from outside the European Union or receive them in the course of their business activity from another Member State. Warehousekeepers and registered consignees.

 
Tax object and basis of assessment

Cigarettes, cigars and cigarillos, fine‑cut tobacco for the rolling of cigarettes and other smoking tobacco. Other products containing tobacco and cigarette paper in retail form (Combined Nomenclature Code 4813). Products manufactured in whole or in part of substances other than tobacco (‘substituting products').

The release of goods for consumption, their import from outside the community, or commercially receiving them from another member state.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Products used for medical purposes (which do not contain tobacco), products supplied to the authorities as samples, and products used in the manufacture of other products subject to the same excise duty are exempt from excise duty.

 
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 33.50 52.00 %
Cigars and Cigarillos 30.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 23.50 52.00 %
Other smoking tobacco 24.50 48.00 %

Comments

A minimum excise duty is levied on cigarettes and fine cut tobacco for rollig of cigarettes. It is 177.00 EUR per 1,000 units, and for fine cut tobacco 107.50 EUR per kilogram.

Ad valorem excise for rolling paper and other tobacco products is 60 % of retail price.

 
Tax due date

The goods are released for consumption from a warehouse, imported from outside the Union or received from another Member State.

 
Tax collector

1. Warehousekeepers, registered consignees and tax representatives

The declaration has to be filed not later than the 18th day of the calendar month following the month when the products were released for consumption or received in Finland. The duty has to be paid on or before the 27th day of each calendar month following the tax period of one month.

2. Non‑registered traders and other receivers

The declaration has to be filed within four days of the reception of goods. The duty has to be paid within 10 days of the reception of goods.

3. Travellers:

Travellers can pay taxes immediately. However, they have to pay taxes not later than on the 10th day of receiving the bill from the customs.

The excise duty is collected by the customs.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ag

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 749.00 EUR 0.38
2011 718.00 EUR 0.36
2010 655.00 EUR 0.35
2009 693.00 EUR 0.38
2008 627.00 EUR 0.32
2007 622.00 EUR 0.33
2006 619.00 EUR 0.36
2005 613.00 EUR 0.37
2004 598.00 EUR 0.38
2003 593.00 EUR 0.39
2002 604.00 EUR 0.41
2001 598.90 EUR 0.41
2000 561.20 EUR 0.41

Comments