Changes from plenary report to adopted text

RemovedArticle 4 – paragraph 1 – introductory part: 1. For the purposes of this Directive, the following shall be deemed to be cigars or cigarillos if they can be and, given their properties and normal consumer expectations, are exclusively intended to be smoked through a combustion process as they are:

RemovedArticle 4 – paragraph 2: deleted

RemovedArticle 5 – paragraph 1 – point a: (a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and is intended to be smoked through a combustion process without further industrial processing;

RemovedArticle 5 – paragraph 1 – point b: (b) tobacco refuse put up for retail sale which does not fall under Article 3(1), Article 4(1), Article 7(1) and Article 8 and which is intended to be smoked through a combustion process. For the purpose of this Article, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.

RemovedArticle 5 – paragraph 2 a (new): 2a. Smoking tobacco which is sold or intended to be sold for use in a waterpipe for the production of emissions which are passed through a liquid before inhalation by the users shall be deemed to be waterpipe tobacco.

RemovedArticle 6: deleted / (deleted) / (deleted) / (deleted) / (deleted)

RemovedArticle 7 – paragraph 1: 1. For the purposes of this Directive, ‘heated tobacco’ means tobacco that is heated or otherwise activated by chemical reaction or some other means to produce an emission containing nicotine or other chemicals, which are intended for inhalation by users as they are, without combustion, other than via a waterpipe as referred to in Article 6(1).

RemovedArticle 7 – paragraph 1 a (new): 1a. Where heated tobacco is taxed per item in accordance with Article 20(1), point (b), an item of heated tobacco referred to in paragraph 1 of this Article shall, for excise duty purposes, be considered to be two items where the tobacco content is higher than 0,45 grams but not higher than 0,75 grams, to be three items where the tobacco content is higher than 0,75 grams but not higher than 1,05 grams, and to be one additional item for each 0,3 grams of tobacco content starting at 1,05 grams.

RemovedArticle 7 – paragraph 2 a (new): 2a. Products which fall under the definition of heated tobacco laid down in paragraph 1 of this Article and which can also be deemed to be cigarettes as defined in Article 3, or cigars or cigarillos as referred to in Article 4, or smoking tobacco as defined in Article 5, shall be subject in each Member State to whichever excise duty is higher in accordance with the national law of that Member State.

RemovedArticle 7 – paragraph 3: deleted

RemovedArticle 7 – paragraph 4: deleted

RemovedArticle 7 – paragraph 5: deleted

RemovedArticle 9 – paragraph 1 – point a: (a) liquids containing nicotine but not tobacco that can be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes or similar vaporising devices;

RemovedArticle 9 – paragraph 1 – point b: (b) liquids not containing nicotine or tobacco which are intended to be used in electronic cigarettes or similar vaporising devices or to refill electronic cigarettes or similar vaporising devices.

RemovedArticle 9 – paragraph 2: 2. For the purposes of this Directive, ‘electronic cigarette’ means a product that can be used for consumption of vapour, or any component of that product that can be disposable or refillable, or rechargeable.

RemovedArticle 10 – paragraph 1: 1. For the purposes of this Directive, ‘nicotine pouches’ means products containing nicotine but not tobacco intended for oral intake, or plant fibres or equivalent substrate, which are presented in sachet portions or porous sachets or in an equivalent format and which do not contain tobacco.

RemovedArticle 10 – paragraph 2: 2. For the purposes of this Directive, ‘other nicotine products’ means products for human consumption containing nicotine and not containing tobacco which can be used for the intake of nicotine in the human body, other than nicotine pouches as defined in paragraph 1 of this Article and heated tobacco as defined in Article 7(1) and liquids for electronic cigarettes as defined in Article 9(1).

RemovedArticle 11 – paragraph 1: A natural or legal person established in the Union who manufactures a tobacco or tobacco related product or has such a product designed or manufactured and markets that product under his name or trademark shall be deemed to be a manufacturer.

RemovedArticle 12 – paragraph 2: 2. The Union rate used to determine the minimum tax level of a product, as provided for in Article 16, Article 20(2) and Article 22(2) shall be adjusted by increasing or decreasing the base amount in euro by the percentage change over the preceding 3 calendar years in the all-items annual Union average value of the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The Union rate used to determine the minimum tax level of a product shall not be adjusted by more than 9 %.

RemovedArticle 12 – paragraph 3: 3. The part of minimum rate expressed as an amount either per kilogram, per millilitre, or per a given number of items applicable in a Member State shall be the sum of two thirds of the Union rate for the corresponding category multiplied by the price level index divided by one hundred plus one third of the Union rate for the corresponding category. Price level index means the index published by Eurostat expressing the price level of a given Member State for actual individual consumption relative to the weighted Union average. Member States shall use the price level index of the year prior to the year of adjustment.

RemovedArticle 12 – paragraph 4 a (new): 4a. For calculating the adjustment under paragraphs 1, 2 and 4, the following formula shall apply: / where: y is the first year the adjusted rate shall apply, and HICP is the harmonised index of consumer prices.

RemovedArticle 12 – paragraph 5: deleted

RemovedArticle 12 – paragraph 6: 6. Paragraph 2 shall apply from 1 January 2036.

RemovedArticle 16 – paragraph 1: The overall excise duty on cigarettes shall represent at least 60 % of the weighted average retail selling price of cigarettes released for consumption. That excise duty shall not be less than the Union rate of EUR 200 per 1000 cigarettes, adjusted in accordance with Article 12, irrespective of the weighted average retail selling price.

RemovedArticle 16 – paragraph 2: However, Member States which levy an excise duty of at least the Union rate of EUR 250 per 1000 cigarettes, adjusted in accordance with Article 12, on the basis of the weighted average retail selling price need not to comply with the requirement of an overall excise duty of 60 % of the weighted average retail selling price of cigarettes released for consumption requirement set out in the first subparagraph of this Article.

RemovedArticle 19 – paragraph 1 – point a: (a) cigars and cigarillos;

RemovedArticle 19 – paragraph 1 – point b: deleted

RemovedArticle 19 – paragraph 1 – point c: deleted

RemovedArticle 19 – paragraph 1 – point d: (d) smoking tobacco, including: / (i) fine-cut tobacco for the rolling of cigarettes; / (ii) waterpipe tobacco; / (iii) other smoking tobacco;

RemovedArticle 19 – paragraph 1 – point e: deleted

RemovedArticle 20 – paragraph 1 – subparagraph 1 – point b: (b) a specific duty expressed as an amount per kilogram or, in the case of cigars and cigarillos, and heated tobacco, alternatively for a given number of items; or

RemovedArticle 20 – paragraph 4: 4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2031 Member States shall ensure that excise duty rates are at least EUR 12 per 1 000 items or per kilogram or 5% of the retail selling price inclusive of all taxes for cigars and cigarillos, at least EUR 22 per kilogram or 20% of the retail selling price inclusive of all taxes for other smoking tobacco and waterpipe tobacco, at least EUR 58 per 1 000 items or EUR 83 per kilogram or 20 % of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 0 per kilogram or 0% of the retail selling price inclusive of all taxes for other manufactured tobacco.

RemovedArticle 20 – paragraph 5: 5. By way of derogation from paragraph 2, from 1 January 2032 until 31 December 2033 Member States shall ensure that excise duty rates are at least EUR 24 per 1 000 items or per kilogram or 10 % of the retail selling price inclusive of all taxes for cigars and cigarillos, at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other smoking tobacco, at least EUR 54 per kilogram or 25% of the retail selling price inclusive of all taxes for waterpipe tobacco, at least EUR 68 per 1 000 items or EUR 97 per kilogram or 30 % of the retail selling price inclusive of all taxes for heated tobacco, and at least EUR 71,5 per kilogram or 25% of the retail selling price inclusive of all taxes for other manufactured tobacco.

RemovedArticle 22 – paragraph 1 – subparagraph 1 – point a a (new): (aa) in the case of liquids for electronic cigarettes, a specific duty expressed as an amount per millilitre;

RemovedArticle 22 – paragraph 1 – subparagraph 1 – point b: (b) in the case of nicotine pouches and other nicotine products, a specific duty expressed as an amount per kilogram, or alternatively for a given number of items;

RemovedArticle 22 – paragraph 1 – subparagraph 1 – point c: (c) a mixture of the excise duties under points (a) and (aa), or points (a) and (b), combining an ad valorem element and a specific element.

RemovedArticle 22 – paragraph 2: 2. The overall excise duty on liquids for electronic cigarettes, whether they contain nicotine or not, expressed as a percentage or as an amount per millilitre, shall be at least 30 % of the retail selling price inclusive of all taxes or the Union rate of EUR 0,30 per millilitre, adjusted in accordance with Article 12. / (deleted) / (deleted)

RemovedArticle 22 – paragraph 3 – subparagraph 1: Member States shall be allowed a transitional period until 31 December 2032 in order to reach the rates or minimum amounts laid down in paragraph 4 of this Article.

RemovedArticle 22 – paragraph 3 – subparagraph 2 – introductory part: From 1 January 2030 the overall excise duty, expressed as a percentage, as an amount per kilogram or as an amount for a given number of items, shall be at least equivalent to the rates or minimum amounts laid down for:

RemovedArticle 22 – paragraph 3 – subparagraph 2 – point a: (a) nicotine pouches: 20 % of the retail selling price including all taxes or the Union rate of EUR 30 per kilogram;

RemovedArticle 22 – paragraph 3 – subparagraph 2 – point b: (b) other nicotine products: 20 % of the retail selling price including all taxes or the Union rate of EUR 25 per kilogram or EUR 0,25 per millilitre.

RemovedArticle 22 – paragraph 4 – introductory part: 4. From 1 January 2033 Member States referred to in the first sentence of paragraph 3 of this Article, shall ensure that the overall excise duty, expressed as a percentage, as an amount per kilogram or for a given number of items, shall be at least equivalent to the rates or minimum amounts laid down for:

RemovedArticle 22 – paragraph 4 – point a: (a) nicotine pouches: 28 % of the retail selling price including all taxes or the Union rate of EUR 50 per kilogram, adjusted in accordance with Article 12;

RemovedArticle 22 – paragraph 4 – point b: (b) other nicotine products: 35 % of the retail selling price including all taxes or the Union rate of EUR 35 per kilogram or EUR 0,25 per millilitre.

RemovedArticle 26 – paragraph 2 – subparagraph 1 – point a a (new): (aa) manufactured tobacco and tobacco related products which are destroyed under administrative supervision;

RemovedArticle 28 – paragraph 1 – subparagraph 2: The report by the Commission shall examine minimum levels of taxation taking into account the proper functioning of the internal market, public health, the real value of the rates of excise duty taking into account also the purchasing power in individual Member States, and the wider objectives of the Treaty on the Functioning of the European Union. The Commission shall also monitor the impact of revised minimum rates taking into account illicit trade, employment in affected sectors, and regional economic disparities. The report shall assess the application and the impact of the provisions regarding raw tobacco as regards tax evasion and fraud.

RemovedArticle 28 – paragraph 1 – subparagraph 3: Member States shall, upon request, submit to the Commission available information needed to prepare the report.

RemovedArticle 28 – paragraph 4: deleted

RemovedArticle 28 a (new): Article 28a / By … [two years from the date of entry into force of this Directive], the Commission shall assess the impact of the new minimum excise duty rates applicable to cigars and cigarillos on SMEs, family-owned manufacturers, regional employment, supply chains, and substitution patterns. Where the assessment shows a disproportionate adverse impact on SMEs, family-owned manufacturers or regional employment, the Commission shall submit a legislative proposal to adjust the applicable minimum rates or the structure of those rates so as to ensure proportionality and to maintain an appropriate differential vis-à-vis cigarettes.

RemovedArticle 30: deleted / (deleted) / (deleted) / (deleted) / (deleted) / (deleted) / (deleted) / (deleted)