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The Tobacco Tax Act

Original Language Title: Laki tupakkaverosta

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Law on tobacco tax

See the copyright notice Conditions of use .

In accordance with the decision of the Parliament:

General provisions
ARTICLE 1

Tobacco products shall be subject to a tobacco tax to the State according to the provisions of this Act.

The purpose of the tobacco tax is, in addition to the other, to promote the objectives of the Tobacco Fund. (693/1976) . (16 DECEMBER 1314)

ARTICLE 2

Tobacco products include cigarettes, cigars and cigarillos, smoking tobacco and fine-cut tobacco in the form of cigarettes.

The tobacco product is also considered to be a cigarette paper and other than the tobacco product referred to in paragraph 1 above. (27.10.1995/1203)

ARTICLE 3 (17.12.2010/1125)

The following products shall be considered as cigars or cigarillos if they can and, taking into account their characteristics and the normal expectations of consumers, are exclusively intended to be burned as if they were cigars or cigarillos:

1) tobacco scrolls with a cover sheet made of natural tobacco;

(2) tobacco scrolls with a riveting mixture and containing a sheet of the conventional colour of the cigar, produced from reconstructed tobacco and covering the entire product and, where appropriate, the filter, but not the vaults. In the case of cigars fitted with a vac, where the weight of these tobacco scrolls without a filter or of a filter is equal to or greater than 2.3 grams and not more than 10 grams, and if the circumference is not less than one third of the length of the circumference, Millimetres.

Products consisting in part of materials other than tobacco, but otherwise satisfy the conditions laid down in paragraph 1, shall also be considered as cigars and cigarillos.

§ 4

Cigarettes are the tobacco scrolls which:

1) are burned as such and are not cigars or cigarillos;

(2) in the case of non-industrial handling, put away from cigarette paper;

3) through simple non-industrial processing, to be wrapped in cigarette paper.

For the purposes of this law, the tobacco scroll referred to in paragraph 1 shall be considered as two cigarettes, if it is longer than 8 but not more than 8 cm, but not more than 8 cm, in three cigarettes, if it is longer than the filter or the vault is longer. Than 11 but not more than 14 cm and 4 cigarettes, if it is longer than 14 cm without a filter or a cage, but not exceeding 17 centimetres. Similarly, these longer tobacco scrolls are considered to be more than one cigarette in accordance with the above principle. (17.12.2010/1125)

§ 5 (17.12.2010/1125)

For the purposes of hemp and cigarette smoke:

(1) tobacco which is cut or otherwise sliced, trampled or tilted, and which can be incinerated without further industrial manufacture;

2) tobacco waste packaged in retail packages which may be incinerated and which are not cigars, cigarillos or cigarettes; tobacco waste means residues of leaf tobacco and tobacco processing or tobacco products The by-products of manufacturing.

For the purposes of the fine-cut tobacco intended for the rolling of cigarettes, the tobacco referred to in paragraph 1, of which more than 25 % by weight is less than 1,5 millimetres, is defined as tobacco.

ARTICLE 6

Products referred to in Articles 4 and 5 shall be treated as products which, in whole or in part, have been produced from non-tobacco, but which fulfil the other conditions laid down in the legislation. If non-tobacco products are used exclusively for medical purposes, they should not be considered as tobacco products.

§ 7

Cigarette paper means cigarette paper falling within heading 4813, which is in the form of retail sale.

For the purpose of a product containing tobacco other than tobacco, a product which is not a cigar or a cigarillo or a cigar, or a cigar or a pipe, is intended to be incinerated in full or in part; Smoke cigarettes and not cigarettes wrapped in fine-cut tobacco. The other product containing tobacco is also the non-produced tobacco under heading 2401 of tariff heading 2401. (27.10.1995/1203)

Criteria for setting the tax
§ 8

The tax on tobacco must be carried out according to the attached tax table.

The tax is fixed at the retail selling price of the product. In addition, the tax on cigarettes, smoking tobacco and fine-cut smoking tobacco intended for the rolling of cigarettes is imposed as a unit tax. However, the amount of tax to be levied on cigarettes and fine-cut smoking cigarettes is always at least a minimum tax rate according to the tax table. (27.10.1995/1203)

§ 9 (17.12.2010/1125)

The retail price shall mean the retail price declared by the taxable person.

Contrary to the rules, or otherwise than the retail price of tobacco products imported for commercial sale, the retail price of the corresponding products is considered to be the retail price of the products in Finland. In the absence of such products, the tax on fine-cut tobacco intended for the rolling of cigarettes and cigarettes shall be imposed in accordance with the minimum tax referred to in Article 8. The tax value of other tobacco products shall be considered to be the average retail price of the product group, which must be fixed by Customs. (21.12.2015)

Tax-free
ARTICLE 10

In addition to what in the Excise Tax Act (182/2010) , the taxfree shall be: (17.12.2010/1125)

(1) tobacco products used in the manufacture of products covered by this Law;

(2) tobacco products which have been disclosed to the authorities as samples; (17.12.2010/1125)

(3) The tobacco products referred to in Article 7 which the authorised warehousekeeper supplies in the territory of the European Union other than Finland for consumption. (17.12.2010/1125)

Price and inspection tickets
ARTICLE 11 (17.12.2010/1125)

Prior to the release for consumption of tobacco products in Finland, the taxable person shall be required to put the products on the retail side with a price ticket or a text printed on retail packings for retail sale, as shown in 8 § retail selling price as referred to in §

Where the taxable person referred to in paragraph 1 is an authorised warehousekeeper or a registered consigner, the price-flagging costs are acquired and paid by the taxable person himself. Otherwise, the price tickets will be supplied to the taxable person, Customs, who will charge a charge corresponding to the cost price of the tickets. (21.12.2015)

ARTICLE 12

For non-commercial sales, the customs authority shall produce tobacco products imported into Finland by means of inspection tickets attached to the retail overhead.

Paragraph 1 shall not apply to imports of tobacco products imported into Finland within the meaning of Articles 72, 84, 85, 89 and 90 of the excise duty law as gifts imported into Finland for the purposes of Articles 73 and 88 of that Law. Duty-free tobacco products. (17.12.2010/1125)

Outstanding provisions
ARTICLE 13 (21.12.2015)

Notwithstanding the provisions of confidentiality, the taxable person shall provide customs with the necessary information on the quantities of tobacco products released for consumption and the weighted average retail selling price referred to in paragraph 2 for retail sale. In addition, notwithstanding the confidentiality rules, the taxable person shall provide customs with the necessary information for the supply of tobacco products to the European Commission. The customs shall lay down more detailed provisions on the content of the information and the manner and timing of the transmission.

Customs confirms the weighted average retail selling price of cigarettes and fine-cut tobacco intended for the rolling of cigarettes. The weighted average retail selling price of cigarettes shall be calculated by dividing the total value of all cigarettes released for consumption based on the retail price of all taxes, the total number of cigarettes released for consumption. The weighted average retail selling price of fine-cut tobacco intended for the rolling of cigarettes shall be calculated by dividing the total value of the fine-cut tobacco supplied for the rolling of cigarettes, based on all taxes At retail price, the total amount of fine-cut tobacco intended for the rolling of cigarettes released for consumption.

ARTICLE 14 (17.12.2010/1125)

In so far as this Act does not provide otherwise, tobacco products shall be subject to excise law.

Paragraph 1 shall apply mutatis mutandis to the products referred to in Article 7. Where these products are imported or received by a non-authorised warehousekeeper or registered consigner in Finland, the provisions of the excise legislation on products released for consumption in another Member State shall apply.

§ 15

More detailed provisions on the implementation of this law shall be adopted by the Regulation.

ARTICLE 16

This Act shall enter into force at the time laid down by the Regulation, however, that Article 5 (2) shall enter into force on 1 January 1998. Before 1 January 1998, the fine-cut tobacco which is wrapped in cigarettes shall be subject to the provisions laid down in this Act for smoking tobacco.

Before the entry into force of this Act, measures may be taken to implement the law.

§ 17

This Act repeals the Law of 7 December 1979 on tobacco tax (875/79) With its subsequent modifications.

Until 28 February 1995, the tobacco tax referred to in the Act referred to in paragraph 1 shall be subject to a basic tax of 20 % of the retail selling price of the product. In addition, products must be subject to an additional levy on tobacco duty at 24 % of the retail selling price, but not more than 95 marks per kilo. With regard to tobacco tax, which is levied on tobacco, on the basis of a tax on tobacco products, on the grounds of the imposition of the tax and on the basis of which the legislation provides for a cigarette paper, it is in force.

THEY 237/94 , VaVM 90/94 Council Directive 72 /464/EEC; OJ L 303, 31.12.1972, p. 1, 77 /805/EEC; OJ L 338, 28.12.1977, p. 22, 79 /32/EEC; OJ L 10, 16.1.1979, p. OJ L 316, 31.10.1992, p. 5, 92 /79/EC; OJ L 316, 31.10.1992, p. OJ L 316, 31.10.1992, p. 10, 92 /83/EEC; OJ L 316, 31.10.1992, p. 21, 92 /84/EEC; OJ L 316, 31.10.1992, p. 29
TAX TABLE
Product Product group The euro/unit Percentage of retail selling price
The cigarettes 1. 33.50/1000 pieces 52.0
-Minimum tax on cigarettes 1A. 177 ,00/1000 pieces -
Cigars and cigarillos 2. - 30.0
Cigarette and cigarette tobacco 3. 24.50 /kg 48.0
Smoke-wrapped fine-cut tobacco 4. 23.50 /kg 52.0
-Minimum tax on fine-cut tobacco for the rolling of cigarettes 4A. 107.50 kg -
Smoke paper 5. - 60.0
Other tobacco containing tobacco 6. - 60.0

L to 97/04/2014 Entered into force on 1 January 2015. The previous wording reads:

TAX TABLE
Product Product group The euro/unit Percentage of retail selling price
The cigarettes 1. 28.00/1000 pieces 52.0
-Minimum tax on cigarettes 1A. 161 ,50/1000 pieces -
Cigars and cigarillos 2. - 29.0
Cigarette and cigarette tobacco 3. 19.00 /kg 48.0
Smoke-wrapped fine-cut tobacco 4. 20.00 /kg 52.0
-Minimum tax on fine-cut tobacco for the rolling of cigarettes 4A. 97.50 kg -
Smoke paper 5. - 60.0
Other tobacco containing tobacco 6. - 60.0

L to 886/2013 The amended annex entered into force on 1 January 2014. The previous wording reads:

Product Product group The euro/unit Percentage of retail selling price
The cigarettes 1. 22.50/1000 pieces 52.0
-Minimum tax on cigarettes 1A. 146 ,00/1000 pieces -
Cigars and cigarillos 2. - 27.0
Cigarette and cigarette tobacco 3. 13.50 /kg 48.0
Smoke-wrapped fine-cut tobacco 4. 16.50 /kg 52.0
-Minimum tax on fine-cut tobacco for the rolling of cigarettes 4A. 87.50 kg -
Smoke paper 5. - 60.0
Other tobacco containing tobacco 6. - 60.0

Entry into force and application of amending acts:

27.10.1995/1203:

This Act shall enter into force on 1 January 1996.

THEY 66/95 , VaVM 10/95, EV 51/95

23.12.1999/1226:

This Act shall enter into force on 1 January 2000.

Before the entry into force of this Act, measures may be taken to implement the law.

THEY 178/1999 , VaVM 32/1999, EV 140/1999

26.10.2001/922:

This Act shall enter into force on 1 January 2002.

THEY 91/2001 , VaVM 12/2001, EV 101/2001

14.6.2002/497:

This Act shall enter into force on 1 July 2002.

THEY 31/2002 , VaVM 5/2002, EV 68/2002, Council Directive 2002 /10/EC, OJ L 46, 12.2.2002, p. 26

21.11.2008/7:

This Act shall enter into force on 1 January 2009.

THEY 115/2008 , VaVM 14/2008, EV 108/2008

4.12.2009/10:

This Act shall enter into force on 1 January 2010.

THEY 134/2009 , VaVM 31/2009, EV 181/2009

17.12.2010/1125:

This Act shall enter into force on 1 January 2011.

Before the law enters into force, action can be taken to enforce the law.

THEY 188/2010 , VaVM 40/2010, EV 202/2010, Council Directive 2010 /12/E; OJ L 50, 27.2.2010, p. 1

16.12.2011/1314:

This Act shall enter into force on 1 January 2012.

Before the law enters into force, action can be taken to enforce the law.

THEY 94/2011 , VaVM 18/2011, EV 81/2011

21.12.2012/969:

This Act shall enter into force on 1 January 2013.

THEY 145/2012 , HaVM 21/2012, EV 150/2012

13.12.2013/88:

This Act shall enter into force on 1 January 2014.

THEY 111/2013 , VaVM 21/2013, StVL 15/2013, EV 141/2013

28.11.2014/977:

This Act shall enter into force on 1 January 2015.

THEY 127/2014 , VaVM 15/2014, EV 128/2014