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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.
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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.