Taxation and Customs Union

Revision of excise rules for tobacco

In order to assess if Directive 2011/64/EU is still fit for purpose, the Commission carried out a Regulatory Fitness and Performance Programme (REFIT)-evaluation.

More information about the REFIT initiative can be found here.

This initiative produced several documents related to Directive 2011/64/EU:

Against this background and according the Better Regulation guidelines, the Commission started the preparation of an Impact Assessment.

After conducting a thorough assessment, supported by an external study, the Commission decided not to revise the Directive due to the lack of data necessary to underpin a proposal and due to the fact that some issues identified in the evaluation of 2014 have since been solved at national level or have been settled.

The Report from the Commission to the Council provides more details on the decision of the Commission to not submit a legislative proposal for revision of this Directive at this moment.

The question whether there is a need to propose a harmonised explicit category for e-cigarettes and Heated tobacco products will be re-considered in the context of the next REFIT evaluation and report on the directive due in 2019. The REFIT evaluation will cover the outstanding issues which the external study could not conclude. Finally, the Commission considers that a review of the minimum rates applicable under the Directive should also take place in parallel with the REFIT evaluation.

More information about this ongoing evaluation is available in the evaluation roadmap. The consultation strategy provides more information on the consultation activities related to this initiative.