Public Consultation on excise duties applied to manufactured tobacco


The European Commission has recently released a Public Consultation on excise duties applied to manufactured tobacco open from 17/11/2016 to 16/02/2017. The Consultation intends to gather the views of EU citizens and stakeholders on a set of possible options for the revision of Directive 2011/64/EU, which sets out EU rules on the structure and rates of excise duty applied to manufactured tobacco.

The directive in particular defines and classifies various manufactured tobacco products according to their characteristics and lays down the relevant minimum rates of excise duty for the different types of products. Its purpose is to ensure the proper functioning of the internal market and a high level of health protection.

Every four years, the European Commission is required to submit a report to the Council on the rates and the structure of excise duties, accompanied by a proposal for the revision of the Directive. According to the latest Commission report (21 December 2015), there might be scope to improve Directive 2011/64/EU in order to reduce the administrative burden for both Member States and economic operators and to reduce distortions in the internal market. On 16 June 2016 the European Commission published an Inception Impact Assessment on the possible proposal for revision of Council Directive 2011/64/EU. 

ENSP will support our members and partners to prepare answers to the Consultation, if requested. See the

Useful links

Read more about the Public Consultation

See the Consultation Document.

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