Creation of a security grant for tobacconists (80% of equipment, €10,000 per three-year period)

Decree No. 2006-742 of 27 June 2006 creates a security grant awarded by the regional customs director to tobacconists. It covers 80% of the pre-tax cost of security equipment and installation (shop, storeroom, access points) and, where applicable, 50% of a security audit, up to €10,000 per three-year period. Weapons and offensive systems are excluded. The decree also rewrites Article 281 of Annex II to the General Tax Code on the deduction taken from tobacconists' commission.