Tobacco: consumption duty on quantities above allowances for products from eight new EU Member States
Article 43 of the 2005 Finance Act supplements Article 302 D of the General Tax Code. Cigarettes bought in Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia, Slovenia and the Czech Republic, as well as other tobacco products from the Czech Republic and rolling and smoking tobacco from Estonia, brought into France by individuals are subject to the consumption duty of Article 575 for quantities above the allowances applying to products from non-EU countries. The duty is payable by the holder. The rule applies, by country and product, until the end of the transitional periods granted to these States to reach EU minimum tax levels.
Measure originators
European origin
EUMesure transitoire liée aux périodes dérogatoires accordées aux nouveaux États membres pour appliquer les niveaux minimaux de taxation des tabacs.
No official estimate found for this measure.
Measure impact
Travellers bringing into France cigarettes or tobacco bought in these countries above the quantities allowed for non-EU countries must pay French consumption duty.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP