General arrangements for excise duty applied to tobacco and tobacco related products
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 extends EU excise-duty movement and control rules to new tobacco-related products and raw tobacco.
Who it affects
It affects businesses handling tobacco, nicotine products, heated tobacco products, e-cigarette liquids, other nicotine products, and raw tobacco. Tobacco growers are affected but largely exempt if they do not process tobacco.
Core of the proposal
- Adds tobacco and tobacco-related products under the revised tobacco excise directive to general excise arrangements.
- Applies excise movement, control, storage, and chargeability rules to raw tobacco supply-chain operations.
- Excludes tobacco growers, their organisations, and associations from listed excise requirements if they do not process tobacco.
- Requires Member States to transpose the changes by 31 December 2027.
Key provisions
- Takes effect
- The Directive enters into force twenty days after Official Journal publication; national provisions apply from 1 January 2028.
- Transitional law
- Member States must adopt and publish implementing measures by 31 December 2027, before applying them from 1 January 2028.
Articles changed · 2 across 1 law
- Directive (EU) 2020/262 (32020L0262)
- art. 1(1)(c): replaces point (c)
- art. 50a: inserts new Article 50a on tobacco growers, organisations and associations
Latest update
09 Jun 2026The most recent development in this bill's progress.
European Parliament → European Parliament
European Parliament → European Parliament
Documents
1 recentSourcesOEIL