Last update 08-11-2024
Excise duty on tobacco products
Content
Where does it apply?
In 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.
Which goods are subject to the duty?
- 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.
Exemptions
- 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.
Reimbursement
The cases are the same as those already referred to in the general rules.
Rates of duty
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.
| Product | Proportional rate on price | Specific rate on physical units | Minimum rates |
|---|---|---|---|
| Cigarettes | 51% | EUR 24.7/1000 units (EUR 0.49/pack) |
EUR 131.5/1000 units EUR 141/1000 units, if the price is lower than EUR 196/1000 units |
| Cigars and cigarillos | 15.8% | EUR 41.5/1000 units EUR 44.5/1000 units, if the price is lower than EUR 215/1000 units |
|
| Cut tobacco intended for the rolling of cigarettes | 41.5% | EUR 23.5/kilogramme | EUR 98.75/1000 units EUR 102.75/1000 units, if the price is lower than EUR 165/1000 units |
| Other products | 28.4% | EUR 22/kilogramme |
Payment, registration and records
Form 566
Monthly declaration-assessment, filing in the first twenty calendar days following the monthly period.
Form 515 Application for tobacco fiscal marks for cigarettes and cut tobacco intended for the rolling of cigarettes.
