(b)

Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification) · European Union

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;

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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.