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

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Tubakaaktsiis
    EE - Estonia
    EUR
    Date
    Year
    2003/04/01
    2019/01/01
    2019/05/14 14:50:33

    Contact information

    Administration

    Ministry of Finance

    Service

    Fiscal Policy Department

    Website

    https://www.rahandusministeerium.ee/en

    E-mail

    Telephone

    +3726113221

    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

    EE - Estonia
    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

    77.5
    43.662 %
    48.3368 %
    30 %
    20 %
    16.6667 %
    46.6667 %
    90.3286 %
    177.5
    177.5
    130.75
    124.72
    73.662 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2018/01/01
    To
    2018/12/31
    Specific excise (per 1,000)
    69.5
    Specific excise (as % of Total tax)
    45.62 %
    Ad valorem excise (as % of TIRSP)
    30 %
    20 %
    16.6667 %
     

    Cigars and Cigarillos

    151
    10 %
    20 %
    16.6667 %
    26.6667 %
    211

    Fine cut smoking tobacco (for rolling of cigarettes)

    82.99
    20 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2018/01/01
    To
    2018/12/31
    Specific excise (per kg)
    76.84
    20 %
    16.6667 %
     

    Other smoking tobacco

    82.99
    20 %

    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?

    Same date with due date of payment

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    20th day of the month following the release for consumption

    Tax collector

    General comments

    No Yes
    From Tax and Customs Board

    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

    d2122c-c02
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    197.07
    0.8345 %
    2.5469 %
    2016
    201.41
    0.9289 %
    2.7698 %
    2015
    182.97
    0.886 %
    2.6657 %
    2014
    171.15
    0.8531 %
    2.6588 %
    2013
    168.63
    0.8907 %
    2.816 %
    2012
    159.95
    0.8918 %
    2.8163 %
    2011
    139.22
    0.8353 %
    2.6506 %
    2010
    90.67
    0.6161 %
    1.8529 %
    2009
    170.51
    1.2054 %
    3.452 %
    2008
    67.58
    0.4091 %
    1.3018 %
    2007
    133.66
    0.8227 %
    2.6302 %
    2006
    80.21
    0.5932 %
    1.9421 %
    2005
    77.05
    0.6841 %
    2.2828 %
    2004
    59.55
    0.6134 %
    1.9657 %
    2003
    51.48
    0.5911 %
    1.9132 %
    2002
    46.48
    0.5979 %
    1.9178 %
    2001
    38.12
    0.5464 %
    1.7993 %
    2000
    35.64
    0.5776 %
    1.8576 %
    1999
    36.29
    0.6747 %
    2.0735 %
    1998
    34.42
    0.6861 %
    2.0202 %
    1997
    30.19
    0.6745 %
    1.9759 %
    1996
    23.46
    0.6275 %
    1.8399 %
    1995
    11.47
    0.3952 %
    1.0968 %

    Footnotes