Legislation — european commission

The basic legislative act is

  • Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification). This Directive
    • defines the various categories of manufactured tobacco (cigarettes, fine cut tobacco intended for the rolling of cigarettes, cigars and cigarillos, other smoking tobacco)
    • lays down the general principles governing taxation of manufactured tobacco
    • provides for an overall minimum excise duty of 57% of the weighted average retail selling price of cigarettes
    • provides for a minimum amount of excise duty of 64 Euro per 1000 cigarettes irrespective of the weighted average retail selling price
    • determines the minimum rates for fine cut smoking tobacco intended for the rolling of cigarettes, namely 40% of the weighted average retail selling price or 40 Euro per kilogram
    • determines the minimum rates for cigars and cigarillos, namely 5% of the retail selling price inclusive of all taxes or 12 Euro per 100 items or per kilogram
    • determines the minimum rates for other smoking tobaccos, namely 20% of the retail selling price inclusive of all taxes, or 22 Euro per kilogram.
  • This Directive repealed
    • Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco
    • Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes
    • Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes
  • as amended by the Directives listed in Annex I, Part A without prejudice to the obligations of the Member States relating to the time limits for transposition into national law and application of the Directives set out in Annex I, Part B (see Article 21 of Council Directive 2011/64/EU).

  • According to this Directive, Member States have to apply to cigarettes a specific excise duty per unit of the product and a proportional excise duty calculated on the basis of the weighted average retail selling price. Furthermore, Member States may choose between either an ad valorem duty, or a specific duty or a mixture of both on manufactured tobacco other than cigarettes.


Brief history of the EU legislation in the area of tobacco taxation

Council Directives 92/79/EEC, 92/80/EEC and 95/59/EC were last amended by Council Directive 2002/10/EC of 12 February 2002 as regards the structure and rates of excise duty applied on manufactured tobacco and by Council Directive 2003/117/EC of 5 December 2003, authorising the French Republic to prolong the application of lower rates of excise duty to tobacco products released for consumption in Corsica, from 1 January 2003 to 31 December 2009.

The European Commission on 16 July 2008 presented a Report and a proposal for a Directive to amend the current EU excise duty legislation on tobacco. This Directive was adopted by the Council on 16 February 2010 and published in the Official Journal of the European Union L 50/1 on 27 February 2010 (Council Directive 2010/12/EU). Amongst other matters, it foresaw a gradual increase in the EU minimum taxation levels on cigarettes and fine cut tobacco up to 2014 and 2018 respectively. The Directive also aimed to contribute to reducing tobacco consumption by 10% within the next 5 years.

Further information to the history and background documentation of Council Directive 2010/12/EU can be found here press release (IP/08/1149 ), the frequently asked questions (MEMO/08/506 ), the proposal (COM/2008/459(69 kB) ), the Commission report (COM/2008/460(99 kB) ), former Commissioner Kov&aacute cs’s speech(16 kB) , the presentation(538 kB) , the Impact Assessment (SEC/2008/2266) and its summary (SEC/2008/2267(21 kB) ), and the external study(3.43 Mb) . The EU Council of Ministers on 10 November 2009 reached a political agreement on the draft Directive (See the Council press release).

Due to the fact that the Council Directives 92/79/EEC, 92/80/EEC and 95/59/EC were substantially amended several times and in the interests of clarity and rationality the said Directives have been codified by assembling them in a single act. This single act was adopted by the Council of Ministers on 21 June 2011 and published in the Official Journal of the European Union L 176/24 on 5 July 2011 (Council Directive 2011/64/EU). This Directive entered into force retroactively from 1 January 2011.

Baccy tobacco prices 2013 cost of cigarettes in adinkerke belgium

Check tobacco, cigarette, beer, wine, spirits and confectionary products and prices in Belgium, France, Spain, Luxembourg, Bulgaria, Portugal , Germany, Malta, Greece and Great Britian. Prices in the UK and on the continent, Europe and beyond. All baccy, tobacco and cigarette prices are current at time of press and should be used as a guideline only. It is advisable to compare prices between competitors and shop around for the best deal.

If you shop in Adinkerke be aware that some vendors may exploit buyers when supplies are low by hiking up the cost of tobacco products or refusing to make a sale unless you buy other branded products, which can contravene UK custom guidelines ( A mix of products and brands may make it difficult to show that the goods are for your own personal consumption and not for commercial enterprise).

Also be aware that prices are shown in Pound sterling and in Euros, however some vendors in Adinkerke refuse to take Euros for certain products, a practice that goes beyond any comprehension, that they can refuse to take their own currency! MADNESS

Costs and prices are shown for single baccy pouches, ciggie packets or bottles etc, but some shops may give multiple prices. Note that some shopkeepers may limit how much you can buy to reflect UK Customs guidelines and allowances.

If you have any comments, want to report a vendor or have experienced similar treatment , then why not share it with us on the Forum or if you prefer Contact us direct. Its time to name and shame the culprits.

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