4.

By way of derogation from paragraphs 1 and 2, 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: for cigars and cigarillos: at least 10 % of the retail selling price, inclusive of all taxes; 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; for other smoking tobacco: at least 22 % of the retail selling price, inclusive of all taxes.

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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.