Indirect taxes - Excise duty (EU harmonised) - Manufactured Tobacco

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Tobaksafgift
    DK - Denmark
    DKK
    Date
    Year
    1992/12/19
    2019/01/01
    2019/01/15 10:30:25

    Contact information

    Administration

    Ministry of Taxation

    Service

    Department of Environmental taxes
    Department of VAT, Excise and Customs

    Website

    https://www.skm.dk

    E-mail

    lovgivningogoekonomi@skm.dk

    Telephone

    +45 33923392

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    DK - Denmark
    The law does not apply for Greenland or The Faroe Islands
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Registered) traders
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    What is the basis of assessment?

    Cigars

    • Quantity
    • Weight
    • Retail price

    Cigarettes

    • Quantity
    • Weight
    • Retail price

    Smoking tobacco

    • Quantity
    • Weight
    • Retail price

    Fine cut tobacco for rolling of cigarettes

    • Quantity
    • Weight
    • Retail price

    Other

    • Quantity
    • Weight
    • Retail price

    Are ad valorem duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    Are specific duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other
    • Quantity
    • Weight
    • Retail price

    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?

    • Denatured manufactured tobacco used for industrial or horticultural purposes
    • Manufactured tobacco which is destroyed under administrative supervision
    • Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality
    • Manufactured tobacco which is reworked by the producer
    • Other:

    Rate(s) Structure

    General information

    TIRSP: Tax included retail selling price (ALL taxes included)
    MPPC: Most popular price category
    WAP: Weighted average price

    Cigarettes

    1,182.5
    58.895 %
    73.7155 %
    1 %
    25 %
    20 %
    21 %
    79.895 %
    2,081.25
    2,007.81
    1,202.5781
    59.895 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per 1,000)
    Specific excise (as % of Total tax)
    Ad valorem excise (as % of TIRSP)
    25 %
    20 %
     

    Cigars and Cigarillos

    527
    1,339
    10 %
    25 %
    20 %
    30 %

    Fine cut smoking tobacco (for rolling of cigarettes)

    788.5
    0 %
    25 %
    20 %
    20 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per kg)
    25 %
    20 %
     

    Other smoking tobacco

    738.5
    25 %

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    The tax period is the month of consumption. For cigarettes and fine-cut Tobacco the excise is due at the moment Fiscal stamps are ordered at Skattestyrelsen.

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    No later than the 15th in the following month.

    Tax collector

    General comments

    No Yes
    Skattestyrelsen

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d214a-c02 + d214a-c26
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    7,613.5
    0.3496 %
    0.7649 %
    2016
    7,120
    0.339 %
    0.7383 %
    2015
    7,770.5
    0.3816 %
    0.8228 %
    2014
    7,145
    0.3606 %
    0.7375 %
    2013
    8,464
    0.4386 %
    0.9481 %
    2012
    8,214
    0.4335 %
    0.9473 %
    2011
    7,480.4
    0.405 %
    0.8992 %
    2010
    8,315
    0.4592 %
    1.02 %
    2009
    7,151.7
    0.4153 %
    0.9236 %
    2008
    7,075.3
    0.3928 %
    0.8774 %
    2007
    7,240.6
    0.4164 %
    0.8969 %
    2006
    7,672.9
    0.4561 %
    0.9817 %
    2005
    7,191.2
    0.4534 %
    0.9445 %
    2004
    7,035.8
    0.4672 %
    1.007 %
    2003
    7,742.6
    0.5389 %
    1.1822 %
    2002
    7,679.2
    0.5445 %
    1.1993 %
    2001
    7,603.3
    0.5544 %
    1.2073 %
    2000
    7,569
    0.5704 %
    1.2169 %

    Footnotes