Increase in excise duties on tobacco on 1 April and 1 November 2020

Article 17 of the 2018 Social Security Financing Act schedules five successive increases in the excise duty on tobacco between March 2018 and November 2020, to reach an average price of €10 per pack of cigarettes. The last two steps take place in 2020. On 1 April 2020, Article 575 A CGI sets for cigarettes an ad valorem rate of 53.6% and a specific component of €62.5 per thousand, with a minimum excise of €314 per thousand cigarettes and €281 per kilogram for rolling tobacco. On 1 November 2020, these parameters rise to 54.6% and €62.7, with minimums of €333 per thousand cigarettes and €302 per kilogram for rolling tobacco. Specific rates apply in Corsica (Art. 575 E bis).