Excise Duties: Other Tobacco

Directive 2011/64/EU also sets down minimum excise duty rates for manufactured tobacco other than cigarettes.

The structure for taxing "other tobacco" is slightly different than for cigarettes.

Member States can choose between applying a specific component or an ad valorem component, or if they wish, they may apply a mixture of the two.

Minimum rates are set out for three distinct categories of "other tobacco".

Product Category	Minimum Rate
Fine-cut smoking tobacco	46% of the weighted average retail selling price* Or 54€ per kilogram*
Cigars and Cigarillos	5% of the retail selling price Or 12€ per 1000 or per kilogram
Other smoking tobaccos	20% of the retail selling price Or 22€ per kilogram

* To gradually increase, by 2020, to 50% or 60€