Cigars, cigarillos, cigarettes and smoking tobacco: in principle, the authorised warehouse keepers.

Snuff and chewing tobacco: in principle, the producer.

Cigarettes, cigars, cigarillos, smoking tobacco, chewing tobacco and snuff.

Exemptions:

Exemption from tobacco tax is granted

• on products consumed in tests in a registered tax warehouse;
• for losses inherent in the nature of the products during production and processing, storage and transport (authorised warehouse keepers);
• for losses attributable to fortuitous events or force majeure;
• on products supplied in ships and airplanes;
• on products exported from a registered tax warehouse (snuff and chewing tobacco: manufacturing enterprise).

At the same time as the declaration is submitted. Declaration is generally due the 20th of the month following the month when liability arose.

Refunds:

Tobacco tax is, on request, refunded to other persons than warehouse keepers who have exported duty‑paid products.