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Directive 2010/12 / EU amending Directives 92/79 / EEC, 92/80 / EEC and 95/59 / EC as regards the structure and rates of excise duty on manufactured tobacco as well Directive 2008/118 / EC
Summary


Complete transposition of Directive 2010/12 / EU amending Directives 92/79 / EEC, 92/80 / EEC and 95/59 / EC as regards the structure and rates of excise duty applied to manufactured tobacco and Directive 2008/118 / EC. Keywords


BUDGET,
TOBACCO TOBACCO MANUFACTURE
, CIGAR
, cigarillo
, CIGARETTE
, FINE CUT TOBACCO
, TOBACCO ROLL
, SMOKING TOBACCO
,
TAX CODE OF GENERAL
TAXES, CGI
,
CHARGE
CONSUMPTION TAX ON
CONSUMPTION, EUROPEAN DIRECTIVE | ||,
FULL IMPLEMENTATION JORF No 0105 of 6 May 2011
7774
text page 41

Decree No. 2011-500 of 4 May 2011 concerning the definition of certain categories of manufactured tobacco NOR
:
BCRD1025479D ELI: https://www.legifrance.gouv.fr/eli/decret/ 2011/5/4 / BCRD1025479D / jo / text
AKA: https://www.legifrance.gouv.fr/eli/decret/2011/5/4/2011-500/jo/texte


Audiences: qualified manufacturers and suppliers of manufactured tobacco.
Re: definition of the characteristics used to define the different categories of manufactured tobacco.
Effective: immediately.
Notice: Articles 275 et seq of Annex II to the General Tax Code classifies tobacco tax in four categories they define characteristics:
- Cigars and cigarillos;
- Cigarettes;
- Fine-cut tobacco for rolling cigarettes (shreds);
- Other smoking tobacco.
The main changes introduced by this decree which transposes Directive No. 2010/12 / EU of 16 February 2010 are:
- Cigars and cigarillos are now considered cigars and cigarillos that rolls of tobacco with an outer wrapper of natural tobacco and those filled with a mixture beaten with an outer wrapper of reconstituted tobacco, weighing between 2 , 3 to 10 g and whose circumference is equal to or greater than 34 mm;
- Cigarettes: the length from which a roll of tobacco is considered as two cigarettes tax is decreased from 9 to 8 cm;
- Fine-cut tobacco for rolling cigarettes: the width of the tobacco particles to distinguish the fine cut tobacco for rolling cigarettes of other smoking tobacco is increased from 1 to 1.5 mm.
Reference: the provisions of the tax code created or modified by this Order can be found in the version resulting from the amendment, on the website Légifrance (http://www.legifrance.fr).
Prime Minister
On the budget minister's report, Public Accounts, Public Service and State Reform, Government Spokesperson,
Having regard to Directive No 2010/12 / EU of 16 February 2010 amending Directives 92/79 / EEC, 92/80 / EEC and 95/59 / EC as regards the structure and rates of excise duties on tobacco manufactured;
Given the tax code, including sections 275 B, 275 C, 275 D, 275 E and 275 E bis of Annex II;
The Council of State (Finance section) heard
Decrees:


Article 1
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Section 275 B of Annex II to the General Tax Code is amended as follows:
1. In the first paragraph, the words "may be smoked as:" are replaced by the words "can be smoked as and, given their properties and normal consumer expectations, are exclusively intended to be ";
2. The 1 and 3 are repealed. The 2nd is the 1st and the 4th becomes 2;
3. At 2 again, after the words "2.3 grams" are added the words "and less than or equal to 10 grams."

Article 2
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Section 275 C of the Annex is amended as follows:
1. In the first paragraph, the words "However, provided that they carry:" are deleted;
2. The second, third and fourth paragraphs are deleted;
3. He added three paragraphs as follows:
"The products exclusively or partly of substances other than tobacco but otherwise fulfill the criteria of Article 275 D are regarded as cigarettes.

"The products made wholly or partly of substances other than tobacco but otherwise fulfill the criteria of Article 275 E are regarded as fine-cut tobacco for rolling cigarettes.
"The products exclusively or partly of substances other than tobacco but otherwise fulfill the criteria of Article 275 bis E are considered smoking tobacco. "


Article 3 More about this article ...

In Article 275 D of the same annex, the words "9 centimeters" is replaced by the words "8 centimeters," the words "18 centimeters" is replaced by the words "11 centimeters" and the words "27 centimeters" is replaced by the words "14 centimeters".


Article 4 More about this article ...

Aux 1 and 2 of Article 275 E of the Annex, the words "1 millimeter" is replaced by "1.5 mm".


Article 5 More about this article ...

Aux 1 and 2 of Article 275 bis E of the Annex, the words "1 millimeter" is replaced by "1.5 mm".

Article 6
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It is created an article 275 ter E reads:
"Art. 275 Eb. - For the purposes of Articles 275 E and 275 E bis, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained in the tobacco processing or the manufacture of tobacco products. "


Article 7 Learn more about this item ...

The Minister of Budget, Public Accounts, Public Service and State Reform, spokesman of the Government, is responsible for the execution of this decree, which will be published in the Official Journal of the Republic French.


Dated May 4, 2011. Fillon

By the Prime Minister:
Minister of Budget, Public Accounts,
Public Service and State Reform,
spokesman of the government, Baroin