EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes

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1 EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF. January 2004 EXCISE DUTY TABLES Special version II with information from the 10 new member states and 2 candidate countries to the European Union Can be consulted at: (Shows the situation as at 1 January 2004) 1

2 INTRODUCTORY NOTE In collaboration with the new Member States of the European Union*, the European Commission has established the EXCISE DUTY TABLES showing rates in force in these countries (*i.e. the countries joining the Union on 1 May Bulgaria and Romania). This publication aims to provide up-to-date information on these countries main excise duty rates as they apply to typical products. It is intended that Member States of the European Union will regularly communicate to the Commission all modifications of the rates covered by this publication and that revised editions of the tables will be published at regular intervals. To this end, it is vital that all changes to duty structures or rates are advised by present and future Member States to the Commission as soon as possible so that they may be incorporated in the tables with the least possible delay. All details should be sent to Mrs Tove Mogensen: ...tove.mogensen@cec.eu.int fax...int telephone...int This document together with general information about the Taxation and Customs Union can be found at: 2

3 3 INDEX Situation as at 1 January 2004 INTRODUCTORY NOTE 2 UPDATE SITUATION 4 EUR exchange rate as of 1 OCTOBER ALCOHOLIC BEVERAGES 6 Beer 7 Wine 8 Graphs - Wine 9 Fermented beverages other than wine and beer 11 Graph Fermented beverages 12 Intermediate products 13 Graph - Intermediate products 14 Ethyl alcohol 15 Graph - Ethyl alcohol 16 National taxes 17 MINERAL OILS 18 Petrol and Gas oil 19 Graphs - Petrol and Gas oil 20 LPG and Methane 23 Heavy fuel oil and Kerosene 24 Graph - Heavy fuel oil 25 National taxes 26 MANUFACTURED TOBACCO 27 Cigarettes 28 Graphs - Cigarettes 30 Cigars and cigarillos 32 Fine cut tobacco 33 Other smoking tobaccos 34

4 4 Situation as at 1 January 2004 UPDATE SITUATION - EXCISE DUTY TABLES 1 January 2004 New start BG BG MO (all categories) Tobacco (cigarettes, cigars) CY: CY: CY: Alcohol (ethyl alcohol) MO (gas oil, kerosene) Tobacco (all categories) CZ CZ CZ Alcohol (fermented bev, interm. prod, ethyl alcohol) MO (all categories) Tobacco (all categories) EE EE EE Alcohol (national taxes) MO (gas oil propellant, LPG, methane) Tobacco (other smoking tobaccos) HU HU HU Alcohol (all categories) MO (LPG = new VAT rate) Tobacco (cigarettes, fine cut) LT LT LT Alcohol (fermented beverages, intermediate products) MO (petrol, gas oil, kerosene) Tobacco (cigarettes) LV Tobacco (cigarettes) MT MT New VAT rate Tobacco (all categories) PL: PL: MO (petrol, gas oil, LPG prop., kerosene) Tobacco (all categories) RO: RO: RO: Alcohol (all categories) MO (all categories) Tobacco (all categories) SI: SI: MO (petrol, gas oil) Tobacco (cigarettes) SK: SK: SK: SK: New Vat rate Alcohol (beer) MO (all categories) Tobacco (all categories) (23 Feb MT MO (gas oil and Kerosene heating MTL 105,40, 245,74))

5 EUR Exchange Rate Value of National Currency in EUR at 1 October 2003 Member State National Currency Currency value* BG BGN 1,9479 CY CYP 0,58445 CZ CZK 31,891 EE EEK 15,6466 HU HUF 253,95 LT LTL 3,4524 LV LVL 0,6495 MT MTL 0,4289 PL PLN 4,571 RO ROL SI SIT 235,45 SK SKK 41,275 *Official Journal of the European communities C 236, 2/10/

6 Situation as at 1 January 2004 ALCOHOLIC BEVERAGES 6

7 Beer CN 2203, CN 2206 (Actual alcoholic strength by vol. exceeding 0,5%.) Alcoholic Beverages Situation as at 1 January 2004 Standard rates Reduced rates Independent small breweries (Yearly production limited to hl.) Low alcohol (Not exceeding 2,8%.) Minimum excise duty adopted by the Council on (Article 2 of Directive 92/83/EEC) EUR per hl/degree Plato of finished product EUR per hl/degree of alcohol of finished product. (Article 4.1 of Directive 92/83/EEC) Rate may not be set more than 50% below the standard national rate. (Article 5.1 of Directive 92/83/EEC) (Dir 92/84/EEC) (Article 6 of Directive 92/84EEC) (Article 6 of Directive 92/84/EEC) (Article 4.1 of Directive 92/83/EEC) (Article 1 of Directive 92/83/EEC) CC Nat Excise duty/hl/ Plato VAT Excise duty/hl/ alc. VAT Excise duty/hl/ Plato VAT Excise duty/hl/ alc. VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN 1,05 0,54 20,00 CY CYP per hl 12,65 21,64 15,00 CZ CZK 24,00 0,752 22,00 <= hl 12,00 0,376 22,00 <= hl 14,40 0,451 22,00 <= hl 16,80 0,526 22,00 <= hl 19,20 0,602 22,00 <= hl 21,60 0,677 22,00 EE EEK 55,00 3,52 18,00 HU HUF 420,00 1,654 25,00 LT LTL 7,00 2,03 18,00 3,50 1,01 18,00 LV LVL 2,8% - 4% 4,70 7,24 18,00 0,5%-2,8% 3,30 5,08 18,00 4 %- 5,5% 6,40 9,85 18,00 5,5% 7% 8,10 12,47 18,00 > 7% 42,00 64,67 18,00 MT MTL 0,32 0,746 18,00 0,16 0,373 18,00 * 0,08 0,187 18,00 PL PLN 6,86 1,50 22,00 RO ROL 21136,50 0,55 19,00 <= hl 18062,00 0,47 19, ,00 0,58 19, ,00 0,54 19,00 SI SIT 1643,00 6,98 20,00 SK SKK 50,00 1,211 19,00 <= hl 37,00 0,896 19,00 PL : *Indepedent small breweries: 1. up to hl/of beer may lower the output tax by 20,00 PLN/hl (4,37 EUR/hl) 2. up to hl/of beer may lower the output tax by 10,00 PLN/hl (2,12 EUR/hl) 3. up to hl/of beer may lower the output tax by 8,00 PLN/hl (1,75 EUR/hl) 4. up to hl/of beer may lower the output tax by 6,00 PLN/ hl (1,31 EUR/hl) LV : All rates for beer are given per 1 hl of beer. MT : *Products containing a mixture of beer with non-alcoholic drinks. 7

8 Wine Alcoholic Beverages Situation as at 1 January 2004 Standard rates Reduced rate Still Wine Sparkling Wine Still Wine - Sparkling Wine (Not exceeding 8.5% vol.) Minimum excise duty adopted by the Council on (Dir. 92/84/EEC) (Article 8.1 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84/EEC) (Article 8.2 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84/EEC) (Article 9.3 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84/EEC) CC Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN , ,00 CY CYP ,00 ad valorem 30,00 51,33 15,00 CZ CZK , ,00 73,37 22,00 EE EEK 1040,00 66,47 18, ,00 66,47 18,00 6 % 325,00 20,77 18,00 HU HUF 800,00 3,15 25, ,00 35,91 25,00 LT LTL 150,00 43,45 18,00 150,00 43,45 18,00 150,00 43,45 18,00 LV LVL 30,00 50,41 18,00 30,00 46,19 18,00 MT MTL , ,00 PL PLN 136,00 29,75 22,00 136,00 29,75 22,00 RO ROL , ,00 42,00 19,00 SI SIT , ,00 SK SKK , ,00 58,15 19,00 per hl 1700,00 41,19 19,00 8

9 values in EUR at 1/10/ Still wine Situation as at 1 January BG CY CZ EE HU LT LV MT PL RO SI SK Member states Excise Duty Rate Minimum excise duty: 0 EUR per hectolitre of product 9

10 values in EUR at 1/10/ Sparkling wine Situation as at 1 January BG CY CZ EE HU LT LV MT PL RO SI SK Member states Minimum excise duty: 0 EUR per hectolitre of product Excise Duty Rate 10

11 Fermented beverages other than wine and beer Alcoholic Beverages Situation as at 1 January 2004 Standard rates Reduced rates Other still fermented beverages. Other sparkling fermented beverages. Other still fermented beverages. Other sparkling fermented beverages. Not exceeding 8.5% vol. Minimum excise duty adopted by the Council on (Dir. 92/84/EEC) (Article 12.1 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) Article 12.2 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) (Article 13.3 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) CC Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN , ,00 CY CYP , ,00 CZ CZK , ,00 73,37 22,00 EE EEK 650,00 41,54 18,00 650,00 41,54 18,00 6 % 325,00 20,77 18,00 HU HUF 800,00 3,15 25, ,00 35,91 25,00 LT LTL 150,00 43,45 18,00 150,00 43,45 18,00 40,00 11,59 18,00 LV LVL 30,00 46,19 18,00 30,00 46,19 18,00 MT MTL , ,00 PL PLN 273,00 59,72 22,00 273,00 59,72 22,00 RO ROL , ,00 42,00 19,00 SI SIK , ,00 SK SKK , ,00 58,15 19, ,00 41,19 19,00 11

12 values in EUR at 1/10/ Fermented beverages Situation as at 1 January BG CY CZ EE HU LT LV MT PL RO SI SK Member states Excise Duty Rate Minimum excise duty: 0 EUR per hectolitre of product 12

13 Intermediate products Alcoholic Beverages Situation as at 1 January 2004 Standard rates Reduced rates Not exceeding 15% vol. Minimum excise duty adopted by the Council on (Dir. 92/84/EEC) (Article 17 of Directive 92/83/EEC) 45 EUR per hectolitre of product. (Article 4 of Directive 92/84/EEC) (Article 18.3 of Directive 92/83/EEC) Not set more than 40% below the standard national rate of excise duty and not less than the rates on still-wines etc. (Article 18.3 of Directive 92/83/EEC) CC Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EUR % NatCurr EUR % BG BGN 90,00 46,20 20,00 CY CYP ,00 CZ CZK 2340,00 73,37 22,00 EE EEK 1600,00 102,26 18,00 HU HUF 13220,00 52,06 25,00 LT LTL 230,00 66,62 18,00 150,00 43,45 18,00 LV LVL 70,00 107,78 18,00 42,00 64,67 18,00 MT MTL 20, ,00 PL PLN <=18% * 67,00* 14,66 22,00 >18% - 22% 4400,00 962,59 22,00 RO ROL ,00 45,00 19,00 SI SIK 15000,00 63,71 20,00 SK SKK 2400,00 58,15 19,00 PL: *Honey liqueur to which has been added ethyl alcohol with a strenght of up to 18%. (Full alignment in this area will be put into effect.) 13

14 values in EUR at 1/10/ Intermediate products Situation as at 1 January BG CY CZ EE HU LT LV MT PL1 PL2 RO SI SK Member states Excise Duty Rate Minimum excise duty: 45 EUR per hectolitre of product 14

15 Ethyl alcohol Situation as at 1 January 2004 Alcoholic Beverages Standard rates Reduced rates For low strength spirits, particular regions, etc. Small distilleries Yearly production limited to 10 hl of pure alcohol. Minimum excise duty adopted by the Council on (Dir. 92/84/EEC) (Article 20 of Directive 92/83/EEC) 550 EUR or 1000 EUR per hectolitre of pure alcohol. (Article 3.1 of Directive 92/84/EEC) (Article 22.1 of Directive 92/83/EEC) The reduced rates shall not be set more than 50% below the standard national rate of excise duty. (Article 22.1 of Directive 92/83/EEC) CC Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN 500,00 256,69 20,00 CY CYP 250,00 427,75 15,00 CZ CZK 26500,00 830,95 22,00 <=30 litres* 13300,00 417,04 22,00 EE EEK 14500,00 926,72 18,00 HU HUF ,00 756,05 25,00 LT LTL mead brandies 1200,00 347,58 18, ,00 926,89 18, ,00 926, 89 18, ,00 926, 89 18,00 LV LVL 550,00 846,81 18,00 MT MTL 1000, ,00 PL PLN 4400,00 962,59 22,00 RO ROL ,00 150,00 19,00 SI SIT ,00 707,16 20,00 SK SKK 25000,00 605,70 19,00 BG: No excise duty is charged for the production of rakiya (brandy) by individuals using their own raw materials for personal consumption and for amounts up to 2000 alcohol degrees annually per family (equal to 50 litres at 40 degrees). Excise duty calculated at the standard rate shall only be calculated and charged for volumes exceeding the above mentioned approximately 50 litres. CZ: *Reduced rate for small fruit growers' distilleries producing not more than 30 litres of fruit spirit per year per household. HU: Reduced rate for fruit spirits produced by fruit grower s distillery for the quantity up to 50 litres of pure alcohol annualy per fruit grower. SK: Spirit shall be exempt from duty if produced from fruit from the grower up to 18 litres of pure spirit per year. 15

16 values in EUR at 1/10/ Ethyl alcohol Situation as at 1 January BG CY CZ EE HU LT1 LT2 LV MT PL RO SI SK Member states Minimum excise duty: 550 EUR per hectolitre of product Excise Duty Rate 16

17 National tax - Alcoholic Beverages Situation as at 1 January 2004 Member State Tax Description Tax type Nat. Curr. EUR Unit Estonia Packages of alcoholic beverages Packages of alcoholic beverages 0,25 to 1,00 0,02 to 0,06 Per package (depending on the material ) 1,00 to 2,00 0,06 to 0,13 Per package (depending on the content) The purpose of the taxation is to protect the environment. There are no tax obligations for recycled packages. The purpose of the taxation is to protect the environment. There are no tax obligations for recycled packages. 17

18 Situation as at 1 January 2004 MINERAL OILS 18

19 Minimum excise duty adopted by the Council on (Dir. 92/82/EEC) Petrol and Gas Oil Mineral oils Situation as at 1 January 2004 (Article 3 of Directive 94/74/EC) 337 EUR per 1000 litres. Petrol Leaded Petrol Unleaded Petrol Used as propellant Used for ind./comm. Purposes Used for heating purposes CN , CN CN , CN CN CN CN CN CN (Article 3 of Directive 94/74/EC 287 EUR per 1000 litres (Article 3 of Directive 94/74/EC) 245 EUR per 1000 litres Gas Oil (Article 3 of Direct. 94/74/EC) 18 EUR per 1000 litres. (Article 3 of Direct. 94/74/EC) 18 EUR per 1000 litres. (Art. 8.3 of Dir. 92/81/EEC (Article 3 of Directive 92/82/EEC) (Article 4 of Directive 92/82/EEC) (Article 5.1 of Directive 92/82/EEC) (Art. 5.2 of Dir. 92/82/EEC) (Article 5.3 of Dir.92/82/EEC) CC Nat Excise Duty per 1000 litres VAT Excise Duty per 1000 litres VAT Excise Duty per 1000 litres VAT Excise Duty per 1000 l. VAT Excise Duty per 1000 l. VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN 495,00 254,12 20,00 495,00 254,12 20,00 395,00 202,78 20,00 395,00 202,78 20,00 395,00 202,78 20,00 CY CYP 194,80 333,30 15,00 174,80 299,08 15,00 140,00 239,54 15,00 140,00 239,54 140,00 239,54 15,00 0* 0 15,00 CZ CZK 13710,00 429,90 22, ,00 339,90 22, ,00 312,00 22, ,00 312,00 22, ,00 312,00 22,00 EE EEK 3500,00 223,69 18, ,00 223,69 18, ,00 162,97 18,00 420,00 26,84 18,00 420,00 26,84 18,00 HU HUF ,00 440,24 25, ,00 407,56 25, ,00 334,71 25, ,00 334,71 25, ,00 334,71 25,00 CN ,00 459,57 25,00 LT LTL 990,98 287,04 18,00 990,98 287,04 18,00 845,57 244,92 18,00 845,57 244,92 18,00 67,51 19,55 18,00 LV LVL 210,00 323,33 18,00 160,00 246,34 18,00 100,00 153,96 18,00 13,00 20,02 18,00 MT MTL (154,00) (359,06) 18,00 133,00 310,10 18,00 102,00 237,82 18,00 maritime* 61,00 142,22 18,00 N/A* fishing** ,00 PL PLN 1690,00 369,72 22, ,00 331,22 22, , , , , , ,00 197,00 43,10 22, , , , , , , , , , , , ,00 RO ROL ,00 311,00 19, ,00 267,00 19, ,00 188,00 19, ,00 188,00 19, ,00 188,00 19,00 SI SIT 80641,00 342,497 20, ,00 398,23 20, ,00 314,39 20, ,00 157,20 20, ,00 47,78 20,00 SK SKK 18000,00 436,10 19, ,00 375,53 19, ,00 351,30 19, ,00* 164,75 19, ,00* 164,75 19,00 CY: *Gas oil «propellant»: Exemption when used for agricultural purposes, fishing purposes or bunkering operations. CZ: Gas oil «heating»: There is a procedure to reimburse paid excise duty when it has been proved that the gas oil has been used for heating purposes. HU: Unleaded petrol (CN ) : With a sulphur content above 50 ppm (>50ppm) together with an aromatic content above 35% (>35%). LV: Leaded petrol: Reduced rates for petrol when ethanol has been added (LVL 180 = EUR 277,14). LV: Unleaded petrol: Reduced rates for petrol when ethanol has been added (LVL 130 = EUR 200,15). LV: Gas oil «propellant» : Reduced rate for gas oil when biofuel (rape oil) has been added. The normal rate is lowered by LVL 5 (EUR 8,4) for each batch of 5% of added biofuel. MT: Leaded petrol is not sold any longer. A new product LRP (Lead Replacement Petrol) is available since MT: *Maritime commercial activities (harbour cruises, tugging, bunkering, dredging operations, conveyance of goods and passengers between shore and ocean going vessels and sea-farming activities. MT: **Fishing purposes as laid down by the Ministry of Agriculture and Fisheries. MT: **When supplied to private pleasure seacraft for outbound voyages. MT: Gas Oil supplied with partial or full duty exemption is fiscally marked in accordance with Council Directive 95/60/EC and Commission Decision 2001/574/EC. MT: N/A = not applicable. PL: Gas oil «propellant» +«ind./comm.»: Sulphur content [ 1) <=0,005% (=PLN 1014)], [ 2) >0,005%<=0,035% (=PLN 1063)], [ 3) >0,035%=PLN 1141]. SK: Gas oil «ind./comm.»: Fiscal marked gas oil in accordance with Council Directive 95/60/EC and Commission Decision 2001/574/EC. 19

20 values in EUR at 1/10/ Leaded petrol Situation as at 1 January BG CY CZ EE HU LT LV MT PL RO SI SK Member states Minimum excise duty: 337 EUR per 1000 litres of product Excise Duty Rate 20

21 values in EUR at 1/10/ Unleaded petrol Situation as at 1 January BG CY CZ EE HU1 HU2 LT LV MT PL RO SI SK Member states Minimum excise duty: 287 EUR per 1000 litres of product Excise Duty Rate 21

22 values in EUR at 1/10/2003 Diesel (Gas Oil "Propellant") Situation as at 1 January BG CY1 CY2 CZ EE HU LT LV MT PL1 PL2 PL3 RO SI SK Member states Excise Duty Rate Minimum excise duty: 245 EUR per 1000 litres of product 22

23 Liquid Petroleum Gas (LPG) and Methane Mineral oils Situation as at 1 January 2004 Liquid Petroleum Gas and Methane Minimum excise duty adopted by The Council on (Dir. 92/82/EEC) Used as propellant Used for industrial and commercial purposes Used for heating purposes CN to CN CN (Article 3 of Directive 94/74/EC) 100 EUR per 1000 kg. 36 EUR per 1000 kg. 0 EUR per 1000 kg. (Article 8.3 of Directive 92/81/EEC) (Article 7.1 of Directive 92/82/EEC) (Article 7.2 of Directive 92/82/EEC) (Article 7.3 of Directive 92/82/EEC) MS National Excise duty VAT Excise duty VAT Excise duty VAT Currency NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN 340,00 174,55 20,00 340,00 174,55 20,00 340,00 174,55 20,00 CY CYP , ,00* ,00 CZ CZK LPG 3933,00 123,33 22,00 LPG 3933,00 123,33 22,00 LPG ,00 CNG ,00 CNG ,00 CNG ,00 EE EEK LPG 1500,00 95,87 18, ,00 95,87 18, ,00 methane 1300,00 83,09 18, , ,00 HU HUF LPG 47900,00 188,62 15,00 LPG ,00 LPG ,00 natural gas (per nm 3)* 24,50 0,1 12,00 natural gas ,00 natural gas ,00 LT LTL per 1000 litres 200,00 57,93 18,00 per 1000 litres 200,00 57,93 18, ,00 per 1000 kg 377,40 109,32 18,00 per 1000 kg 377,40 109,32 18,00 LV LVL 50,00 76,98 18, ,00 MT MTL * * LPG ,97 18,00 15, ,00 * * Methane ,97 18,00 PL PLN road vehicles * 455,00 99,54 22, , ,00 RO ROL ,00 100,00 19, ,00 100,00 19, ,00 SI SIK 32200,00 136,76 20,00 LPG 32200,00 136,76 20,00 LPG ,00 methane 32200,00 136,76 20,00 methane ,00 natural gas 1,50 0, ,00 SK SKK 7800,00 188,98 19, ,00 188,98 19, ,00 CY: *Industrial/commercial gas: Gas used in cylinders benefits from a zero rate on VAT. HU: *1 nm 3 of natural gas = 0,7168 kg. 1 nm 3 corresponds to 1 m 3 of natural gas at 1 bar and 0 C. MT: *Not used as propellant at present. PL: *Excise duty on LPG is only charged when used in road vehicles. 23

24 Heavy fuel oil and Kerosene Mineral oils Situation as at 1 January 2004 Minimum excise duty adopted by the Council on (Dir. 92/82/EEC) Heavy fuel oil CN to CN (Article 3 of Directive 94/74/EC) 13 EUR per 1000 kg. (Article 6 of Directive 92/82/EEC) Kerosene Used as propellant Used for industrial and commercial purposes Used for heating purposes CN CN (Article 3 of Directive 94/74/EC) 245 EUR per 1000 litres. 18 EUR per 1000 litres. 0 EUR per 1000 litres. (Article 8.1 of Directive 92/82/EEC) (Article 8.3 of Directive 92/81/EEC) (Article 8.2 of Directive 92/82/EEC) (Article 8.3 of Directive 92/82/EEC) MS Nat Excise duty per 1000 kg VAT Excise duty per 1000 litres VAT Excise duty per 1000 litres VAT Excise duty per 1000 litres VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN 25,00 12,83 20,00 350,00 179,68 20,00 350,00 179,68 20,00 350,00 179,68 20,00 CY CYP ,00 140,00 239,54 15,00* 140,00 239,54 15,00** 140,00 239,54 15,00 CZ CZK ,80 22, ,00 312,00 22, ,00 312,00 22, ,00 312,00 22,00 EE EEK , ,00 201,32 18, ,00 201,32 18, ,00 201,32 18,00 HU HUF CN , ,00 440,24 25, ,00 440,24 25, ,00 440,24 25, ,00* 334,71 25,00 CN to..cn ,00 157,51 25, ,00* 334,71 25,00 LT LTL 45,00 13,03 18,00 845,57 244,93 18,00 845,57 244,93 18,00 845,57 244,93 18,00 LV LVL 7,00 10,78 18,00 100,00 153,96 18,00 13,00 20,02 18,00 MT MTL power generation ,00 102,00 237,82 18,00 *air navig* 31,00 72, , ,00 ** PL PLN 1762,00 385,47 22, ,00 385,47 22,00 RO ROL , ,00 311,00 19, ,00 311,00 19, ,00 311,00 19,00 SI SIT 3000,00 12,74 20, ,00 265,87 20, ,00 132,94 20, ,00 21,24 20,00 SK SKK 8000,00 19,38 19, ,00 351,30 19, ,00 351,30 19, ,00 351,30 19,00 CY: *Kerosene supplied to airplanes for international transport of goods and passengers is charged with a zero-rate of VAT. **Kerosene supplied for industrial purposes to industries situated in a free trade zone is charged with a zero-rate of VAT. CZ: Kerosene «heating»: There is a procedure to reimburse paid excise duty when it has been proved that the kerosene has been used for heating purposes. HU: *Oil with a viscosity below 4,5mm 2 at 40 C or in respect of distillation testing, the quantity of the portion distilled up to a temperature of 250 C is in excess of 25% or the quantity of the portion distilled up to a temperature of 350 C is in excess of 80% or the density is below 860 kg/ m 3 at 15 C. MT: *Air navigation between Malta and Gozo. MT: **When supplied to private pleasure aircraft for use on outbound voyages. PL: Kerosene all uses : one single excise duty rate for all purposes. 24

25 values in EUR at 1/10/ Heavy fuel oil Situation as at 1 January BG CY CZ EE HU1 HU2 HU3 HU4 LT LV MT1 MT2 PL RO SI SK Member states Minimum excise duty: 13 EUR per 1000 kg of product Excise Duty Rate 25

26 National tax - Mineral Oil Situation as at 1 January 2004 Member State Tax Description Tax type NatCurr EUR Unit 26

27 Situation as at 1 January 2004 MANUFACTURED TOBACCO 27

28 Cigarettes TIRSP Retail Selling Price, all Taxes Included Manufactured tobacco Situation as at 1 January 2004 Cigarettes Specific Excise (1000 pieces) NatCurr EUR as % of TIRSP As % of Total taxation (specific +ad valorem +VAT) Ad Valorem Excise (as % of TIRSP VAT % (as % of TIRSP Ad Valorem Excise + VAT (as % of TIRSP Total Tax (specific incl. + ad valorem + VAT) (as % of TIRSP Current most popular price category per 1000 cigarettes ExciseYield NatCurr EUR (EUR per 1000 cigarettes) Overall Minimum Excise Duty Specific + ad valorem (exclud.vat) Minimum excise duty adopted by the Council on (Dir. 92/79/EEC last amended by Dir. 2002/10/EC) 57% of the TIRSP and >= EUR 60 /1000 it. Or >=EUR 95 /1000 it. (Art 1. of Dir 2002/10/EC) CC NatCurr BG(filtered) BGN 4,00 2,05 5,00% 7,67 43,50% 16,67% 60,17% 65,17% 80,00 41,07 19,92 48,50% BG(un-filtered) BGN 2,00 1,03 7,27% 16,55 20,00% 16,67% 36,67% 43,94% 27,50 14,12 3,85 27,27% CY CYP * * 64,82% 83,25% - 13,04% 13,04% 77,86% 75,00 128,32 83,18 64,82% CZ CZK 480,00 15,05 24,00% 36,90% 23,00% 18,03% 41,03% 65,03% 2000,00 62,71 29,47 47,00% EE EEK 210,00 13,42 25,45% 39,34% 24,00% 15,25% 39,25% 64,70% 825,00 52,73 26,08 49,45% HU HUF 6450,00 25,39 35,34% 45,11 23,00% 20,00% 43,00% 78,34% 18250,00 71,86 41,92 58,34% LT LTL 47,50 13,76 31,15% 50,73% 15,00% 15,25% 30,25% 61,40% 152,50 44,17 20,38 46,15% LV LVL 6,30 9,70 35,00% 62,11% 6,10% 15,25% 21,35% 56,35% 18,00 27,71 11,39 41,10% MT (K.S.) MTL % 9,53% 53,10% 15.25% 68.35% 75.55% % MT (S.S.) MTL % 10,48% 53.10% 15,25% 68,35% 76,35% % PL PLN 64,00 14,00 27,53*% 39,02*% 25,00% 18,03% 43,03% 70,54*% 232,50* 50,86 26,72 52,50*% RO ROL ,00 4,47 14,32% 21,92% 32,00% 19,00% 51,00% 65,31% ,00 31,23 14,46 46,32% SI SIK 2873,00 12,20 14,73% 20,00% 42,27% 16,67% 58,94% 73,67% 19500,00 82,82 47,21 57,00% SK SKK 1400,00 33,92 54,90% ,97% - 70,87% 2550,00 61,78 33,92 54,90% CY: Information about the tax structure in Cyprus, see Additional comments* on next page. MT: Information about the tax structure in Malta, see Additional comments* on next page. PL: *Calculation based on initially estimated data concerned the current most popular price category per 1000 cigarettes. RO: [MPPC = ROL (EUR 0,62)] per packet of 20 cigarettes (on ). SK: [MPPC = SKK 51 (EUR 1,24)] per packet of 20 cigarettes (on ). 28

29 Cigarettes...- Additional comments Situation as at 1 January 2004 BG: CY: In Bulgaria there are two rates for cigarettes depending on whether they are filtered or un-filtered. *The excise tax structure in Cyprus does not correspond to the (EU) Council Directive 92/79/EEC (amended by Directive 2002/10/EC). The excise duty is charged as follows: Home produced: [CYP 3,19 per 1000 cig. (EUR 5,45)] if manufactured with tobacco from Cyprus or an EU country. [CYP 6,38 per 1000 cig. (EUR 10,91)] if manufactured with tobacco from another country (= not Cyprus, not EU). Addition: [CYP 0,88 (EUR 1,50)] +[CYP 0,96 (EUR 1,64)] +[CYP 1, 04 (EUR 1,77]) per packet of 20 cigarettes according to specific selling price bands. Imported: [CYP 3,19 (EUR 5,45)] per 1000 cigarettes if manufactured with tobacco from Cyprus or an EU country. [CYP 6,38 (EUR 10,91)] per 1000 cigarettes if manufactured with tobacco from another country (= not Cyprus, not EU). Addition: [CYP 1,04 (EUR 1,77)] per packet of 20 cigarettes irrespective of their selling price. MT: In Malta the excise tax structure is 53.1% of the retail price + Lm 5.40 per 1000 cigarettes but not less than Lm (or 96.16) per 1000 cigarettes. RO: SK: [MPPC = ROL (EUR 31,22) per 1000 cig.]. Only the specific excise rate is set per 1000 items (by the national Act on Excise Duty on Tobacco and Tobacco Products). During the first half of the year 2003 the most popular price category was PETRA. 29

30 % of Retail Selling Price Cigarettes Overall Minimum Excise Duty Situation as at 1 January BG1 BG2 CY CZ EE HU LT LV MT1 MT2 PL RO SI SK Member states Specific Excise Ad Valorem Excise 30

31 values in EUR at 1/10/ Cigarettes Excise Yield Situation as at 1 January BG1 BG2 CY CZ EE HU LT LV MT1 MT2 PL RO SI SK Member states 31

32 TIRSP Retail Selling Price, all Taxes Included Cigars and Cigarillos Manufactured tobacco Situation as at 1 January 2004 Cigars and Cigarillos Minimum excise duty adopted by the Council on (Dir. 92/79/EEC last amended by Dir. 2002/10/EC) Specific Excise Ad Valorem Excise NatCurr EUR (as % of TIRSP VAT % (as % of TIRSP Ad Valorem Excise + VAT (as % of TIRSP CC NatCurr BG BGN 270,00 138,61 16,67 16,67 CY CYP ,00%* 13,05% N/A CZ CZK ,80 5,00% 18,03% 23,03% EE EEK cigars ,56 0% 15,25% 15,25% cigarillos ,91 0% 15,25% 15,25% HU HUF 25,00% 20,00% 45,00% LT LTL 30,00 8,69 15,25% LV LVL 11,00 16,94 MT MTL 6, ,00% 18,00% PL PLN 134,00 29,32 0% 18,03% 18,03% RO ROL ,00 8,00 SI SIK 0 0 5,00% 16,67% 21,67% SK SKK 1400,00 33,92 CY: The Ad valorem excise duty is based on the CIF value (and not on the retail selling price). LT: The specific excise is given per kg. (Specific excise/per 1000 items: BG, CZ, LV, MT, PL, RO, SK): BG: The specific excise is given per 1000 items. CZ: The specific excise is given per 1000 items LV: The specific excise is given per 1000 items. MT: The specific excise is given per 1000 items. PL: The specific excise is given per 1000 items. RO: The specific excise is given per 1000 items. SK: Only the specific excise is set per 1000 items. Overall minimum excise duty expressed as a percentage (%) of TIRSP or as an amount per kg or for a given number of items. (Article 2 of Directive 1999/81/EC) 5% of TIRSP or EUR 11 per 1000 items or EUR 11 per kg (Article 2 of Directive 2002/10/EC) 32

33 Fine Cut Smoking Tobacco (intended for the rolling of cigarettes) TIRSP Retail Selling Price, all Taxes Included Manufactured tobacco Situation as at 1 January 2004 Fine-Cut Smoking Tobacco (intended for the rolling of cigarettes) Specific Excise Ad Valorem VAT % Excise Ad Valorem Excise + VAT Overall minimum excise duty expressed as a percentage (%) of TIRSP or as an amount per kg. NatCurr EUR (as % of TIRSP (as % of TIRSP (as % of TIRSP (Article 2 of Directive 1999/81/EC) 33% of TIRSP Minimum excise duty or adopted by the Council on EUR 29 per kg (Dir. 92/79/EEC last amended by Dir. 2002/10/EC) (Article 2 of Directive 2002/10/EC) CC NatCurr BG BGN 45,00 23,10 10,00% 16,67 26,67% CY CYP ,00% 13,05% N/A CZ CZK 600,00 18,81 7,00% 18,03% 25,03% EE EEK 220,00 14,06 0% 15,25% 15,25% HU HUF 47,00% 20,00% 67,00% LT LTL 30,00 8,69 15,25% LV LVL 16,60 25,56 MT MTL ,25 18,00% 18,00% PL PLN 65,00%* 18,03% 83,03% RO ROL ,00 16,00 19,00% SI SIK ,00% 16,67% 46,67% SK SKK 1350,00 32,71 BG: Tobacco used in cigarettes, pipes for chewing and snuffing. CY : The Ad valorem excise duty is based on the CIF value (and not on the retail selling price). PL: *The rates for fine cut smoking tobacco are based on the turnover, i.e. the manufacture s selling price inclusive of excise duty and decreased by due VAT. BG: CZ: LT: LV: MT: RO: SK: (Specific excise/per kg: BG, CZ, LT, LV, RO, SK): The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. Only the specific excise is set per kg. 33

34 TIRSP Retail Selling Price, all Taxes Included Other smoking tobaccos Situation as at 1 January 2004 Manufactured tobacco Specific excise Ad Valorem Excise Other smoking tobaccos VAT % Ad Valorem Excise + VAT Overall minimum excise duty expressed as a percentage (%) of TIRSP or as an amount per kg. NatCurr EUR (as % of TIRSP (as % of TIRSP (as % of TIRSP Minimum excise duty adopted by the Council on (Dir. 92/79/EEC last amended by Dir. 2002/10/EC) CC NatCurr BG BGN CY CYP ,00 % 13,05% N/A CZ CZK 600,00 18,81 7,00% 18,03% 25,03% EE EEK 220,00 14,06 0% 15,25 % 15,25% HU HUF 25,00% 20,00% 45,00% LT LTL 30,00 8,69 15,25% LV LVL 11,40 17,55 MT MTL 8,60 20,05 18,00% 18,00% PL PLN 65,00%* 18,03% 83,03% RO ROL ,00 11,00 19,00% SI SIK ,00% 16,67% 36,67% SK SKK 1350,00 32,71 CY : PL: (Article 2 of Directive 1999/81/EC) 20% of TIRSP or EUR 20 per kg (Article 2 of Directive 2002/10/EC) The Ad valorem excise duty is based on the CIF value (and not on the retail selling price). *The rates for domestically manufactured smoking tobacco are based on the turnover, i.e. the manufacture s selling price inclusive of excise duty and decreased by due VAT. The rates for imported smoking tobacco are based on the customs value increased by the customs duty. CZ: LT: LV: MT: RO: SK: (Specific excise/per kg: CZ, LT, LV, RO, SK): The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. Only the specific excise is set per kg. 34

35 B-1049 Brussels Belgium Office: MO59 4/11. Telephone: direct line (+32-2) , switchboard Fax: (+32-2) Telex: COMEU B Telegraphic address: COMEUR Brussels. X.400: G=Tove; S=Mogensen; I=TM; P=CEC; A=RTT; C=BE Internet: tove.mogensen@cec.eu.int 35 35