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

    Generic part



    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by





    The tax base is set by





    The reliefs are set by





    Beneficiary






    Geographical Scope

    Taxpayers

    Who is liable for excise duty?






    Tax object and basis of assessment

    What are the taxable objects?






    What is the basis of assessment?

    Cigars




    Cigarettes




    Smoking tobacco




    Fine cut tobacco for rolling of cigarettes




    Other




    Are ad valorem duties applicable?






    Are specific duties applicable?









    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?






    Rate(s) Structure

    General information

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

    Cigarettes

    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


    Fine cut smoking tobacco (for rolling of cigarettes)

    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

    Tax due date

    When is the excise duty chargeable?




    When is the excise declaration due?

    When is the excise duty payable?



    Tax collector

    General comments

    Economic function








    Environmental taxes




    Tax revenue

    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -

    Footnotes