Council Directive 2011/64/EU of 21 June 2011 on the… Article 17
Council Directive 2011/64/EU of 21 June 2011 on the… Article 17
Article 17
The following may be exempted from excise duty or excise duty already paid on them may be refunded:
(a)
denatured manufactured tobacco used for industrial or horticultural purposes;
(b)
manufactured tobacco which is destroyed under administrative supervision;
(c)
manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality;
(d)
manufactured tobacco which is reworked by the producer.
Member States shall determine the conditions and formalities to which the abovementioned exemptions or refunds are subject.
Other provisions in CHAPTER 5 — DETERMINATION OF THE MAXIMUM RETAIL SELLING PRICE OF MANUFACTURED TOBACCO, COLLECTION OF EXCISE DUTY, EXEMPTIONS AND REFUNDS
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 17 of Council Directive 2011/64/EU of 21 June 2011 on the… (LawPlayer, data as of 2026-07-04)
