IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 12 Nov 2012 | Removal date: 31 Dec 2014
Still in force

Internal taxation of imports

The regulation introduces an excise tax regime on imported tobacco products. The tax is set per cigarette or gram and increases with the volume of imported cigarettes, their retail price and how they were produced.

This intervention is no longer classified as implemented since it was replaced with an amendment on 1 January 2015 (cf. Related Measures).

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

250 Tobacco products
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
240220 Cigarettes containing tobacco
2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
240319 Other

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