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Taxation and Customs Union

Excise duties: Structure and tax rates applied on cigarettes and other manufactured tobacco

The European Commission has launched an on-line consultation to ascertain the views from interested parties on the review and possible changes to the structure and rates of excise duty applied on cigarettes and other manufactured tobacco. The consultation is relevant to businesses involved in the manufacturing and distribution of tobacco products, health organisations, government administrations, non governmental organisations, other organisations representing consumers, and other stakeholders.

The consultation is based on a consultation document (Annex ) which describes the problems and possible solutions identified by the Commission services.

The purpose of the consultation is to obtain feedback on excise problems in these areas and on options for changing the existing provisions in the Tobacco Excise Directives. The opinions and views expressed in response to this consultation will be taken into account in a proposal on this subject that the Commission will present at the end of 2007.

The consultation document should not be seen as reflecting the views of the Commission of the European Communities.

Interested parties are invited to submit their comments by 1 July 2007 at the latest.

Comments may be sent by letter, fax or electronic mail for the attention of Mr Frank Van Driessche


European Commission

Directorate General for Taxation and Customs Union

Excise duties and transport, environnement and energy taxes

Office: Rue Montoyer 59, 5/51

B-1049 Brussels

Fax: + 32-2-295.56.58

Electronic mail: taxud-excise-tobaccoatec [dot] europa [dot] eu (taxud-excise-tobacco[at]ec[dot]europa[dot]eu)

If, for any reason, you wish your comments to remain confidential, please state this. Otherwise we will assume that you have no objection to their subsequent publication on our website.