Article 3

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 the purposes of this Directive cigarettes shall mean: rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1); rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes; rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper. A roll of tobacco referred to in paragraph 1 shall, for excise duty purposes, be considered as two cigarettes where, excluding filter or mouthpiece, it is longer than 8 cm but not longer than 11 cm, as three cigarettes where, excluding filter or mouthpiece, it is longer than 11 cm but not longer than 14 cm, and so on.

← art_2__para_3__text_1 · All articles · 1. →

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