Increase in tobacco taxation on 5 January 2004

Article 4 of the 2004 Social Security Financing Act rewrites the table of excise duty rates on tobacco (Article 575 A of the General Tax Code), raises the minimum levy on cigarettes from €108 to €128 per 1,000 and sets it at €75 per kilogram for rolling tobacco, €60 for other smoking tobacco and €89 for cigars. Article 42(II) of the 2004 Finance Act raises the specific part of the duty from 5% to 7.5% and the standard rate on cigarettes from 62% to 64%, and repeals the tax on manufactured tobacco in Article 1609 unvicies. These provisions take effect on 5 January 2004.