Excise duty on tobacco products

n mainland Spain and the Balearic Islands. Consignments from those territories to the Canary Islands, Ceuta or Melilla, or vice versa, will be treated as imports or exports.

• Cigars and cigarillos.
• Cigarettes.
• Cut tobacco intended for the rolling of cigarettes.
• Other smoking tobaccos.

The following goods are excluded from excise duty:

• Products containing tobacco which cannot be smoked (snuffs or chewing tobacco).
• Electronic cigarettes for vaping.

• Denaturing for industrial and agricultural purposes.
• Scientific or quality analysis: under suspension of duty. 
• Imports by travellers.
• Small occasional shipments from a third country, between private individuals, for no consideration.

The cases are the same as those already referred to in the general rules.

The tax on cigarettes and cut tobacco intended for the rolling of cigarettes, a percentage of the retail price and an amount per thousand units of product.

Form 566 Monthly declaration-assessment, filing in the first twenty calendar days following the monthly period.

Form 515 Request for fiscal markings for all types of tobacco products.