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Taxation and Customs Union

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€