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

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Accises sur les tabacs manufacturés
    LU - Luxembourg
    EUR
    Date
    Year
    1947/12/31
    2019/01/01
    2019/01/28 10:57:04

    Contact information

    Administration

    Direction des douanes et accises

    Service

    M Guy ROLLINGER (Tobacco)

    Website

    https://douanes.public.lu/fr.html

    E-mail

    guy.rollinger@do.etat.lu

    Telephone

    +352 28182270

    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

    LU - Luxembourg
    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

    18.8914
    8.1421 %
    11.7454 %
    46.65 %
    17 %
    14.5299 %
    61.1799 %
    69.3221 %
    265
    232.02
    127.1287
    116
    54.7921 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2016/02/01
    To
    2017/01/31
    Specific excise (per 1,000)
    18.3914
    Specific excise (as % of Total tax)
    11.7942 %
    Ad valorem excise (as % of TIRSP)
    46.65 %
    17 %
    14.5299 %
     

    Cigars and Cigarillos

    10 %
    17 %
    14.5299 %
    24.5299 %
    23.5

    Fine cut smoking tobacco (for rolling of cigarettes)

    15.85
    33.15 %
    17 %
    14.5299 %
    47.6799 %
    110.3
    50
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2017/02/01
    To
    2018/01/31
    Specific excise (per kg)
    14
    33.15 %
    17 %
    14.5299 %
     

    Other smoking tobacco

    15.85
    33.15 %
    17 %
    14.5299 %
    47.6799 %
    50

    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?

    Thursday following the release for consumption of the week before

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    Thursday following the release for consumption of the second week before.

    Tax collector

    General comments

    No Yes
    Customs and excise administration

    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-c08 + d214a-c04
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    533.5
    0.9647 %
    2.4827 %
    2016
    531.15
    0.9965 %
    2.6155 %
    2015
    475.29
    0.9215 %
    2.4557 %
    2014
    631.47
    1.2674 %
    3.368 %
    2013
    529.34
    1.1384 %
    2.9637 %
    2012
    537.7
    1.2189 %
    3.1654 %
    2011
    523.44
    1.2127 %
    3.2626 %
    2010
    491.96
    1.2245 %
    3.2557 %
    2009
    489.79
    1.3246 %
    3.452 %
    2008
    496.9
    1.3032 %
    3.5368 %
    2007
    483.4
    1.3002 %
    3.5817 %
    2006
    470.6
    1.392 %
    3.8813 %
    2005
    458.8
    1.5278 %
    4.0284 %
    2004
    496.5
    1.7773 %
    4.8475 %
    2003
    451.01
    1.7222 %
    4.5703 %
    2002
    439.8
    1.7526 %
    4.6651 %
    2001
    351.5
    1.4786 %
    3.9148 %
    2000
    431.2
    1.8683 %
    5.0062 %

    Footnotes