Commission Implementing Decision of 28 July 2011 concerning the list of statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States pursuant to Council Directives 92/79/EEC and 92/80/EEC (notified under document C(2011) 5291)
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
The Member States shall, for the purposes of Article 4(3) of Directives 92/79/EEC and 92/80/EEC respectively, provide to the Commission the annual statistical data set out in the Annex to this Decision. The statistical data shall include all releases for consumption of manufactured tobacco made in the preceding calendar year.
This Decision is addressed to the Member States.
ANNEX Statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States A. CIGARETTES Weighted average retail selling price (WAP ( 1 ) ) Specific excise duty per 1 000 cigarettes Ad valorem excise duty as a percentage of the TIRSP ( 2 ) Overall excise duty (specific duty and/or ad valorem duty excluding VAT) as a percentage of the WAP Year/period NatCurr EUR NatCurr EUR % % Quantities released for consumption and total excise duties collected per 1 000 cigarettes per price category Price category Total quantity (in 1 000 pieces) Reference to the preceding calendar year Total amount of excise duty collected (in 1 000 EUR) Reference to the preceding calendar year Price category 1 Price category 2 Price category 3 Add all other price categories accordingly B. FINE-CUT TOBACCO Weighted average retail selling price (WAP) Specific excise duty per kilogram Ad valorem excise duty as a percentage of the TIRSP Overall excise duty (specific duty and/or ad valorem duty excluding VAT) as a percentage of the WAP, or per kilogram in EUR Year/period NatCurr EUR NatCurr EUR % % or EUR Quantities in tonnes of fine-cut tobacco released for consumption and total amounts of excise duty collected per price category Price category Total quantity (in tonnes) (1)(2) Reference to the preceding calendar year Total excise duty collected in 1 000 EUR Reference to the preceding calendar year Price category 1 Price category 2 Price category 3 Add all other price categories accordingly Notes: 1. Member States which apply a purely specific tax rate on fine-cut tobacco shall only fill in the total quantity, in tonnes, in column two and the total excise duty, in 1 000 EUR, in column three. 2. Member States which can not separate the sums between fine-cut tobacco and other smoking tobacco due to the application of the same excise duty rate for both products shall fill in the relevant total amounts and mention that the sum contains data for both products (i.e. by linking to a footnote). C. CIGARS AND CIGARILLOS Specific excise duty per 1 000 pieces or per kilogram Ad valorem excise duty as percentage of the TIRSP Quantities released for consumption per 1 000 pieces or per kilogram Total amount of excise duty collected in 1 000 EUR Year/period NatCurr EUR % 1 000 EUR Cigar and cigarillos D. OTHER SMOKING TOBACCO Specific excise duty per kilogram Ad valorem excise duty as percentage of the TIRSP Quantities released for consumption in tonnes Total amount of excise duty collected in 1 000 EUR Year/period NatCurr EUR % 1 000 EUR ( 1 ) Weighted Average retail selling price. ( 2 ) Tax inclusive retail selling price.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.