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

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Imposto sobre o tabaco - IT
    PT - Portugal
    EUR
    Date
    Year
    2001/01/01
    2018/07/01
    2018/06/27 11:12:54

    Contact information

    Administration

    Autoridade Tributária e Aduaneira /AT

    Service

    Mr. Jorge Pinheiro (Alcohol, Tobacco, Energy)

    Website

    E-mail

    jorge.fernandes.pinheiro@at.gov.pt

    Telephone

    +351 218 813 714

    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

    PT - Portugal
    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

    94.89
    42.4564 %
    55.7495 %
    15 %
    23 %
    18.6992 %
    33.6992 %
    76.1556 %
    220
    223.5
    128.415
    134.65
    57.4564 %
    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)
     

    Cigars and Cigarillos

    25 %
    23 %
    18.6992 %
    43.6992 %
    405.6

    Fine cut smoking tobacco (for rolling of cigarettes)

    80
    15 %
    23 %
    18.6992 %
    33.6992 %
    259.28
    171
    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

    80
    15 %
    23 %
    18.6992 %
    33.6992 %
    171

    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?

    On realese for consumation

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    until the last day of the month of the tax assessment

    Tax collector

    General comments

    No Yes
    Casa da Moeda

    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-c01 + d214a-c01
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    1,446.5
    0.7433 %
    2.1587 %
    2016
    1,483.12
    0.7953 %
    2.3314 %
    2015
    1,356.73
    0.7545 %
    2.1912 %
    2014
    1,372.15
    0.7928 %
    2.3151 %
    2013
    1,387.38
    0.8148 %
    2.3922 %
    2012
    1,431.52
    0.8501 %
    2.6758 %
    2011
    1,529.84
    0.8684 %
    2.6869 %
    2010
    1,496.06
    0.8315 %
    2.7364 %
    2009
    1,232.45
    0.7025 %
    2.3482 %
    2008
    1,281.3
    0.7163 %
    2.2576 %
    2007
    1,165.4
    0.6642 %
    2.0874 %
    2006
    1,578.8
    0.9497 %
    3.031 %
    2005
    1,264.8
    0.7972 %
    2.5877 %
    2004
    1,220.3
    0.8009 %
    2.6563 %
    2003
    1,263.6
    0.8645 %
    2.7587 %
    2002
    1,149.5
    0.8059 %
    2.5792 %
    2001
    1,119.2
    0.824 %
    2.6735 %
    2000
    1,077.2
    0.8385 %
    2.7005 %

    Footnotes