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

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Ειδικός φόρος κατανάλωσης καπνοβιομηχανικών προϊόντων
    EL - Greece
    EUR
    Date
    Year
    1993/01/01
    2019/01/01
    2019/02/05 15:35:35

    Contact information

    Administration

    Independent Authority for Public Revenue

    Service

    Directorate General of Customs and Excise
    Excise Duties & VAT Direction

    Website

    https://www.aade.gr

    E-mail

    finexcis@otenet.gr

    Telephone

    +30 210 69 87 423
    +30 210 69 87 411
    +30 210 69 87 426

    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

    EL - Greece
    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:
    Manufactured tobacco which is made available to tobacco industry staff

    Rate(s) Structure

    General information

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

    Cigarettes

    82.5
    39.4624 %
    46.5264 %
    26 %
    24 %
    19.3548 %
    45.3548 %
    84.8172 %
    230
    209.06
    136.8556
    117.5
    65.4624 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2018/01/31
    2018/01/01
    To
    2019/01/30
    2018/01/30
    Specific excise (per 1,000)
    82.5
    82.5
    Specific excise (as % of Total tax)
    47.0413 %
    49.2686 %
    Ad valorem excise (as % of TIRSP)
    26 %
    26 %
    24 %
    24 %
    19.3548 %
    19.3548 %
     

    Cigars and Cigarillos

    35 %
    24 %
    19.3548 %
    54.3548 %

    Fine cut smoking tobacco (for rolling of cigarettes)

    170
    24 %
    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)
     

    Other smoking tobacco

    156.7
    24 %

    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 excise declaration is due when the products are released for consumption

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    For manufactured tobacco products, which are intended for further trading and are produced in Greece or are produced and come from another Member State, a four week (28 days) tax credit period is provided to the authorized warehouse-keeper and to the registered consignee.

    Tax collector

    General comments

    No Yes
    Customs authorities

    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-c03
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    2,010
    1.1153 %
    2.8657 %
    2016
    2,548
    1.4437 %
    3.7308 %
    2015
    2,350
    1.3257 %
    3.6187 %
    2014
    2,399
    1.3428 %
    3.7296 %
    2013
    2,500
    1.3839 %
    3.8724 %
    2012
    2,444
    1.2782 %
    3.5696 %
    2011
    3,053
    1.4747 %
    4.3834 %
    2010
    2,703
    1.1959 %
    3.7327 %
    2009
    2,798
    1.1779 %
    3.8305 %
    2008
    2,386
    0.986 %
    3.1003 %
    2007
    2,651
    1.1393 %
    3.5829 %
    2006
    2,423
    1.1122 %
    3.5819 %
    2005
    2,317
    1.1629 %
    3.6485 %
    2004
    2,258
    1.1656 %
    3.826 %
    2003
    2,228
    1.2454 %
    3.9544 %
    2002
    2,117
    1.2951 %
    3.9071 %
    2001
    2,002
    1.3154 %
    4.1188 %
    2000
    1,766
    1.2352 %
    3.6954 %
    1999
    1,668
    1.1919 %
    3.7461 %
    1998
    1,467
    1.1367 %
    3.6959 %
    1997
    1,423
    1.1262 %
    3.8098 %
    1996
    1,211
    1.0539 %
    3.7037 %
    1995
    1,085
    1.0367 %
    3.6615 %

    Footnotes