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Article 17

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

The following may be exempted from excise duty or excise duty already paid on them may be refunded: denatured manufactured tobacco used for industrial or horticultural purposes; manufactured tobacco which is destroyed under administrative supervision; manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality; manufactured tobacco which is reworked by the producer. Member States shall determine the conditions and formalities to which the abovementioned exemptions or refunds are subject.

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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.