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".
Fine-cut smoking tobacco
46% of the weighted average retail selling price*
Cigars and Cigarillos
5% of the retail selling price
Other smoking tobaccos
20% of the retail selling price
* To gradually increase, by 2020, to 50% or 60€