NoL316/10 OfficialJournaloftheEuropeanCommunities31.10.92
COUNCILDIRECTIVE 92/80/EEC
of19October1992
ontheapproximation oftaxesonmanufacturedtobaccootherthancigarettes
Whereasamechanismshouldbesetuptoenablespecific
amountsexpressedinecutobeconvertedintonational
currency,
HASADOPTEDTHISDIRECTIVE :THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity,andinparticularArticle99
thereof,
HavingregardtotheproposalfromtheCommission('),
HavingregardtotheopinionoftheEuropeanPar­
liament(2),
HavingregardtotheopinionoftheEconomicandSocial
Committee(3),
WhereasDirective72/464/EEC(4),laysdowninTitleI
generalprovisionsonexcisedutywhichareapplicableto
allmanufacturedtobacco;whereas,underTitleII,special
provisionshavealreadybeenadoptedforcigarettes;
whereasspecialprovisionshaveyettobeadoptedfor
othertypesofmanufactured tobacco;
WhereasDirective79/32/EEC(*)laiddownthedefini­
tionsrelatingtothevariousgroupsofmanufactured
tobacco;
Whereas,inordertoestablishtheinternalmarketon
1January1993,itisnecessarytoestablishminimum
excisedutiesformanufactured tobaccootherthanciga­
rettes;
Whereasaharmonizedincidenceoftaxshouldbeesta­
blishedforallproductsbelongingtothesamegroupof
manufactured tobacco;
Whereasthesettingofanoverallminimumexciseduty
expressedasapercentage,asanamountperkilogramor
foragivennumberofitemsisthemostappropriatefor
achievingtheinternalmarket;
WhereastheItalianRepublicandtheKingdomofSpain
shouldbegranteduntil31December1998thepossibility
ofalowerrateoftaxoncigarsandcigarillosinrespectof
rollsoftobaccoconsistingentirelyofnaturaltobacco
whicharenotcigarettes;
Whereasaprocedureshouldbeintroducedtoenablethe
ratesoramountslaiddowninthisDirectivetoberevi­
ewedperiodicallyonthebasisofaCommissionreport
takingaccountofalltheappropriatefactors;Article1
Thefollowinggroupsofmanufacturedtobaccoproduced
intheCommunityandimportedfromnon-member
countriesshallbesubject,ineachMemberState,toa
minimumexcisedutyaslaiddowninArticle3:
(a)cigarsandcigarillos;
(b)fine-cuttobaccointendedfortherollingofcigarettes;
(c)othersmokingtobaccos.
Article2
ForthepurposesofthisDirective,thedefinitionsofthe
productsreferredtoinArticle1shallbethoselaiddown
inArticles2,4and4arespectivelyofDirective
79/32/EEC.
Article3
1.Notlaterthan1January1993,MemberStatesshall
applyanexcisedutywhichmaybe:
—eitheranadvaloremdutycalculatedonthebasisof
themaximumretailsellingpriceofeachproduct,
freelydeterminedbymanufacturers establishedinthe
Communityandbyimportersfromnon-member
countriesinaccordancewithArticle5ofDirective
72/464/EEC,
—oraspecificduty,byquantity,
—oramixtureofboth,combininganadvalorem
elementandaspecificelement,providedthatthe
overallexcisedutyexpressedasapercentage,asan
amountperkgorforagivennumberofitemsisat
leastequivalenttotheratesorminimumamountslaid
downfor:
—cigarsandcigarillos:5%oftheretailsellingprice
inclusiveofalltaxes,orECU7per1000itemsor
perkilogram
—fine-cutsmokingtobaccointendedfortherolling
ofcigarettes:30%oftheretailsellingprice
inclusiveofalltaxes,orECU20perkilogram
—othersmokingtobaccos:20%oftheretailselling
priceinclusiveofalltaxes,orECU15perkilo­
gram.(')OJNoC12,18.1.1990,p.8.
(2)OJNoC94,13.1.1992,p.38.0OJNoC225,10.9.1990,p.56.
(4)OJNoL303,31.12.1972,p.1.LastamendedbyDirective
92/78/EEC(seepage5ofthisOfficialJournal).0OJNoL10,16.1.1979,p.8.

31.10.92 OfficialJournaloftheEuropeanCommunities NoL316/11
2.Theratesoramountsreferredtoinparagraph1shall
beeffectiveforallproductsbelongingtothegroupof
manufactured tobaccosconcerned,withoutdistinction
withineachgroupastoquality,presentation ,originofthe
products,thematerialsused,thecharacteristics ofthe
firmsinvolvedoranyothercriterion.
3.TheItalianRepublicandtheKingdomof
Spainmayuntil31December1998applytorollsof
tobaccoconsistingentirelyofnaturaltobaccowhichare
notcigarettesarateoramountwhichmaybeupto50%
lessthanthenormalnationalrateofexcisedutyforcigars
andcigarillosandwhichmayfallbelowtheminimum
ratelaiddowninparagraph 1.andshallhaveeffectfrom1Januaryofthefollowing
calendaryear.
2.MemberStatesmaymaintaintheamountsofthe
excisedutiesinforceatthetimeoftheannualadjustment
providedforinparagraph 1iftheconversionofthe
amountsoftheexcisedutiesexpressedinecuwould
resultinanincreaseoflessthan5%orECU5,
whicheveristheloweramount,intheexciseduty
expressedinnationalcurrency.
Article6
1.MemberStatesshallbringintoforcethelaws,regu­
lationsandadministrative provisionsnecessarytocomply
withthisDirectivenotlaterthan31December1992.
TheyshallforthwithinformtheCommissionthereof.
WhenMemberStatesadoptthesemeasures,theyshall
containareferencetothisDirectiveorshallbeaccompa­
niedbysuchreferenceontheoccasionoftheirofficial
publication.Themethodsofmakingsuchreferenceshall
belaiddownbytheMemberStates.
2.MemberStatesshallcommunicate totheCommis­
sionthetextsofthemainprovisionsofnationallaw
whichtheyadoptinthefieldgovernedbythisDirective.
Article7
ThisDirectiveisaddressedtotheMemberStates.
DoneatLuxembourg ,19October1992.
FortheCouncil
ThePresident
J.COPEArticle4
Everytwoyears,andforthefirsttimenotlaterthan
31December1994,theCouncil,actingonthebasisofa
reportand,whereappropriate,aproposalfromthe
Commission ,shallexaminetheratesofdutylaiddown
hereinand,actingunanimouslyafterconsultingtheEuro­
peanParliament,shalladoptthenecessarymeasures.The
reportbytheCommissionandtheexaminationbythe
Councilshalltakeintoaccounttheproperfunctioningof
theinternalmarket,therealvalueoftheratesofdutyand
thewiderobjectivesoftheTreaty.
Article5
1.Thevalueoftheecuinnationalcurrenciestobe
appliedtothevalueofspecificexcisedutiesshallbefixed
onceayear.Theratestobeappliedshallbethoseobtai­
ningonthefirstworkingdayofOctoberandpublished
intheOfficialJournaloftheEuropeanCommunities