Structure and rates of excise duty applied to tobacco and tobacco related products (recast)
01020304
With the European Parliament.
Last active 08 Jun 2026
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What this bill does
In plain terms: what it changes and who it affects.
This proposal updates EU tobacco excise rules, raising minimum taxes and extending them to new nicotine products and raw tobacco.
Who it affects
It affects manufacturers, importers, retailers, tax authorities, and advisers handling tobacco, vaping, heated tobacco, nicotine products, or raw tobacco. Practitioners should note new classifications, minimum rates, and control obligations.
Core of the proposal
- Raises EU minimum excise rates for cigarettes, roll-your-own tobacco, cigars, cigarillos, and smoking tobacco.
- Adds harmonised excise categories for heated tobacco, e-cigarette liquids, nicotine pouches, and other nicotine products.
- Subjects raw tobacco to excise rules with a zero EU minimum rate to support movement controls.
- Adjusts minimum rates every three years using EU inflation and Member State price-level indices.
Key provisions
- Takes effect
- The Directive enters into force on the twentieth day after publication; most substantive provisions apply from 1 January 2028.
- Transitional law
- Member States must transpose by 31 December 2027; phased higher rates apply for specified products through 2031.
Latest update
09 Jun 2026The most recent development in this bill's progress.
European Parliament → European Parliament
European Parliament → European Parliament
Documents
1 recentSourcesOEIL