2.

Article 3(4) is replaced by the following: ‘4. By way of derogation from paragraph 1, France may continue to apply, for the period from 1 January 2010 to 31 December 2015, a reduced rate of excise duty to manufactured tobacco other than cigarettes released for consumption in the departments of Corsica. The reduced rate shall be: (a) for cigars and cigarillos: at least 10 % of the retail selling price, inclusive of all taxes; (b) for fine-cut smoking tobacco intended for the rolling of cigarettes: until 31 December 2012, at least 27 % of the retail selling price, inclusive of all taxes, from 1 January 2013, at least 30 % of the retail selling price, inclusive of all taxes, from 1 January 2015, at least 35 % of the retail selling price, inclusive of all taxes; (c) for other smoking tobacco: at least 22 % of the retail selling price, inclusive of all taxes.’;

← art_2__point_1__text_2 · All articles · art_2__point_2__text_1 →

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