3.
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
For the purposes of applying point (e) of paragraph 2, Member States may lay down guide levels, solely as a form of evidence. These guide levels may not be lower than: for tobacco products: cigarettes: 800 items, cigarillos (cigars weighing not more than 3 g each): 400 items, cigars: 200 items, smoking tobacco: 1,0 kg; for alcoholic beverages: spirit drinks: 10 l, intermediate products: 20 l, wines: 90 l (including a maximum of 60 l of sparkling wines), beers: 110 l.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.