Taxes in Europe Database v2
Excise Duty Act - Chapter 382 (Third Schedule)
All traders, importers/exporters, tax warehouse keepers and manufacturers are required to possess an authorization to deal in excise goods. Duty becomes chargeable on the importation, manufacture or other release for consumption, however, it is not actually charged until goods are released for consumption. Snuff and chewing tobacco fall under the responsibility of the producer.
Cigarettes, cigars, cigarillos, smoking tobacco, chewing tobacco and snuff.
The basis of assessment is:
Exemptions are as follows:
Specific Excise(in national currency)
Chewing Tobacco and Snuff
For cigarettes the specific excise is €92.50 but not less than €150.00 per 1,000 cigarettes.
Tax is due at the time of the submission of the declaration for release.
Commissioner for Revenue (a.k.a. Commissioner)
Drawback: allowed on eligible dutiable goods on which duty has been paid for export to third countries or dispatched to other Member States or warehoused for export or destroyed.