Taxation and customs union

Excise Duties: Tobacco

EU excise duty rules for tobacco products aim to prevent trade distortions in the Single Market, ensure fair competition between businesses, and reduce administrative burdens for operators.

Increasingly, excise duties for tobacco are also seen as a means of supporting other policies, particularly health policies.

EU legislation on excise duties for manufactured tobacco defines the categories of manufactured tobacco to be taxed (cigarettes and other tobacco products), lays down the principles of taxation and sets the minimum rates to be applied.

Manufactured tobacco is also subject to the common provisions for excisable goods under EU law.