1.

Article 3 shall be amended as follows: paragraph 1 shall be replaced by the following: "1. Member States shall apply an excise duty which may be: either an ad valorem duty calculated on the basis of the maximum retail selling price of each product, freely determined by manufacturers established in the Community and by importers from non-member countries in accordance with Article 9 of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco(8), or a specific duty expressed as an amount per kilogram or in the case of cigars and cigarillos alternatively for a given number of items, or a mixture of both, combining an ad valorem element and a specific element. cigars and cigarillos: 5 % of the retail selling price inclusive of all taxes, or EUR 9 per 1000 items or per kilogram, fine-cut smoking tobacco intended for the rolling of cigarettes: 30 % of the retail selling price inclusive of all taxes, or EUR 24 per kilogram, other smoking tobaccos: 20 % of the retail selling price inclusive of all taxes, or EUR 18 per kilogram. In cases where excise duty is either ad valorem or mixed, Member States may establish a minimum amount of excise duty. The overall excise duty expressed as a percentage, as an amount per kilogram or for a given number of items shall be at least equivalent to the rates or minimum amounts laid down for: As from 1 January 2001, the amounts of EUR 9, EUR 24 and EUR 18 in the preceding three indents shall be replaced by EUR 10, EUR 25 and EUR 19 respectively."; the following paragraph shall be added: "4. The French Republic may until 31 December 2002 apply for tobacco products covered by this Directive and sold on the island of Corsica the same rates as were in force on 31 December 1997.";

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.