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 Union and by importers from third countries in accordance with Article 15; 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. In cases where excise duty is either ad valorem or mixed, Member States may establish a minimum amount of excise duty.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.