Text · Comparison of two versions
Changes from report parliamentary committee draft to plenary report
ECON-PR-784398 → A-10-2026-0161
- From
- ECON-PR-784398 report parliamentary committee draft of 9 Mar 2026
- To
- A-10-2026-0161 Plenary report of 8 Jun 2026
- Changes
- 39 changes to the text
- Paragraphs
- +50 added · −52 removed · 14 changed
More facts (3)
- Dossier
- 2025/0580(CNS)
- Title (from)
- on the proposal for a Council directive on the structure and rates of excise duty applied to tobacco and tobacco related products (recast)
- Title (to)
- on the proposal for a Council directive on the structure and rates of excise duty applied to tobacco and tobacco related products (recast)
AI: What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Extends transitional periods for several products and adjusts minimum rates for nicotine products and heated tobacco.26273536 Adds new product definitions and closes loopholes for waterpipe tobacco, heated tobacco, and nicotine pouches.10131415 Changes the inflation adjustment cap and price level index weighting, affecting how minimum rates are calculated.2122 Adds recitals and articles on economic sustainability, impact assessments for cigars, and reporting requirements.25637 The other changes are formal or wording: updated citations, rephrased definitions, and deleted explanatory notes.1348
The notes class 33 changes as substance, 4 as formal, 2 as wording only.
Changes that matter, 39
Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.
Change 1
RemovedThe European Commission decided to apply the Excise Movement and Control System (EMCS) to raw tobacco and the rapporteur agrees with this approach. The Directive now deals with not only manufactured tobacco as before, but newly also with raw tobacco. The rapporteur therefore considers it appropriate to slightly amend the title of the proposal so that it contains the words „raw tobacco“.
AddedCitation 5: Having regard to the opinion of the European Economic and Social Committee1a, / 1a OJ C, C/2026/2543, 22.5.2026, ELI: http://data.europa.eu/eli/C/2026/2543/oj.
RemovedCitation 5: Having regard to the opinion of the European Economic and Social Committee1a, / 1a Opinion of 18 February 2026 (not yet published in the Official Journal).
AddedRecital 2: (2) Since the adoption of Directive 2011/64/EU, the tobacco market has changed significantly. New products functioning as alternatives for manufactured tobacco and containing tobacco or nicotine have been placed on the market. In response, Member States have introduced different national measures as regards those alternatives, which pose a challenge to the proper functioning of the internal market. In the interest of uniform and fair taxation, those alternatives for manufactured tobacco should be subject to a harmonised excise duty structure and harmonised minimum excise duty rates in the Union. Proper implementation of the ‘less harm, less tax’ principle requires that tax policies reflect the different levels of health risk associated with tobacco and nicotine products, while allowing Member States the necessary flexibility to incorporate that principle into their national taxation frameworks. This Directive should not harmonise taxation rules on tobacco for oral use, prohibited from being placed on the market in accordance with Article 17 of Directive 2014/40/EU of the European Parliament and of the Council. For clarity, this Directive should not harmonise taxation rules on tobacco for oral use placed on the market of a Member State in accordance with Article 151 of the Act of Accession of Austria, Finland and Sweden.
RemovedThe rapporteur wanted to formally take note of the opinion of the European Economic and Social Committee that was adopted recently.
AddedRecital 3: (3) It is necessary to ensure that the Union’s fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, thereby ensuring that public health considerations are fully integrated into the design and implementation of fiscal measures, bearing in mind that tobacco and tobacco related products can cause serious harm to health , that Europe’s Beating Cancer Plan2 set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization’s Framework Convention on Tobacco Control . To achieve this twin objective the EU and the Member States should step up their efforts to fight illicit tobacco trade, notably illicit imports of tobacco and related products from third countries3, taking into account the link between high excise taxes, illicit trade, and related criminal activities, as highlighted in the 2025 EU Serious and Organised Crime Threat Assessment published by EUROPOL, and the broader impact of illicit tobacco trade on internal security and the fight against serious and organised crime and financing of criminal activities in the EU. In that context, particular consideration should be given to Member States facing specific geographic circumstances, which create further incentives for illicit tobacco trade, thereby undermining public re…
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RemovedRecital 2: (2) Since the adoption of Directive 2011/64/EU, the tobacco market has changed significantly. New products functioning as substitutes for manufactured tobacco and containing tobacco or nicotine have been placed on the market. In response, Member States have introduced different national measures as regards those substitutes which pose a challenge to the proper functioning of the internal market. In the interest of uniform and fair taxation those substitutes for manufactured tobacco should be subject to a harmonised excise duty structure and harmonised minimum excise duty rates in the Union. This Directive should not harmonise taxation rules on tobacco for oral use, prohibited from being placed on the market in accordance with Article 17 of Directive 2014/40/EU of the European Parliament and of the Council. For clarity, this Directive should not harmonise taxation rules on tobacco for oral use placed on the market of a Member State in accordance with Article 151 of the Act of Accession of Austria, Finland and Sweden.
RemovedRecital 3: (3) It is necessary to ensure that the Union’s fiscal legislation on tobacco and tobacco related products continues to ensure the proper functioning of the internal market and, at the same time, a high level of human health protection, as required by Article 168 of the Treaty on the Functioning of the European Union, bearing in mind that tobacco and tobacco related products can cause serious harm to health , that Europe’s Beating Cancer Plan2 set the goal of reaching a tobacco-free Europe and that the Union is Party to the World Health Organization’s Framework Convention on Tobacco Control . To achieve this twin objective the EU and the Member States should step up their efforts to fight illicit tobacco trade, notably illicit imports of tobacco and related products from third countries3 . New products (liquids for e-cigarettes, other manufactured tobacco, nicotine pouches and other nicotine products) have increasing popularity, especially among young people, and besides the intrinsic public health risk these products represent, they also have the potential of opening the way towards conventional smoking. On the other hand, studies3a show that new products are generally less harmful than traditional combustible cigarettes and can help smokers transition away from them more smoothly. / 3a Ambildhok, Kadambari A et al. Assessing the Health Impacts of Heated Tobacco Products Compared to Traditional Tobacco Use: A Systematic Review of Current Evidence. Cureus 17(10). DOI: 10.7759/…
AI: Note on change 1 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates the citation of the European Economic and Social Committee opinion with its publication reference.
Change 2
AddedRecital 4: (4) One of the objectives of the Treaty on European Union is to maintain an economic union, whose characteristics are similar to those of a domestic market, within which there is healthy competition. As regards manufactured tobacco and tobacco related products, the achievement of this aim presupposes that the application in the Member States of taxes affecting the consumption of products in the relevant sector does not distort conditions of competition and does not impede their free movement within the Union, and that their price increases do not result in fostering competition from outside the Union through lower-quality products, which would be detrimental not only to Union industry but also to public health objectives.
AI: Note on change 2 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a recital stating that the directive aims to avoid distortion of competition and free movement, and to prevent lower-quality imports.
Change 3
ChangedRecital 8: (8) A distinction needs to be made between fine-cut tobacco for the rolling of cigarettes, other smoking tobacco , waterpipe tobacco and heated tobacco to improve legal certainty and fight against fraud. The definition of manufactured tobacco and tobacco related products pursuant to this Directive should be aligned with the definitions laid down in other legislative acts of the Union.
AI: Note on change 3 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a sentence to recital 8 aligning definitions of manufactured tobacco and related products with other Union acts.
Change 4
ChangedRecital 9: (9) In the interests of uniform and fair taxation, a definition of cigarettes, cigars and cigarillos , fine-cut tobacco for the rolling of cigarettes,cigarettes and other smoking tobacco , waterpipe tobacco, heated tobacco and other manufactured tobacco should be laid down so that rolls of tobacco which according to their length can be considered as two cigarettes or more are treated as two cigarettes or more ,more, smoking tobacco which is similar in many respects to fine-cut tobacco for the rolling of cigarettes is treated as fine-cut tobacco , tobacco which canis sold, or intended to be usedsold, in a waterpipe is treated as waterpipe tobacco, tobacco which is heated or otherwise activated by chemical reaction is treated as heated tobacco, other tobacco prepared and intended for human consumption is treated as other manufactured tobacco, and tobacco refuse is clearly defined.
AI: Note on change 4 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Rephrases recital 9 to clarify definitions, changing 'can be used' to 'is sold or intended to be sold' for waterpipe tobacco.
Change 5
RemovedRecital 12: (12) For the proper functioning of the internal market, it is necessary to establish minimum excise duties for all categories of manufactured tobacco and tobacco related products. Different minimum excise duties should be established for each category of tobacco and tobacco related product to reflect differences in product characteristics, health risks and how the products are used.
AddedRecital 11 a (new): (11a) Due consideration should be given to the economic sustainability of agricultural production and of manufacturing and retail sectors linked to tobacco, particularly in regions where such activities represent a significant source of employment, while ensuring consistency with public health objectives.
RemovedRecital 13: (13) To avoid its obsolescence over time, the minimum Union rate of excise duty for each product category should be updated every three years on the basis of changes in the Union harmonised index of consumer prices excluding energy and unprocessed food (core inflation), as published by Eurostat. The adjustment should be based on core inflation rather than headline inflation in order to avoid potential excessive volatility caused by significant price increases of more fluctuating goods such as energy and food. Moreover, a maximum adjustment cap of 12 % should ensure better predictability for national tax authorities and the tobacco products market. The inflation adjustment mechanism should only apply after the end of the transitional period to decrease the level of complexity for Member States.
AddedRecital 12: (12) For the proper functioning of the internal market, it is necessary to establish minimum excise duties for all categories of manufactured tobacco and tobacco related products. Different and proportionate minimum excise duties should be established for each category of tobacco and tobacco related product to reflect differences in product characteristics, health risks and how the products are used. Clearly defined product categories and minimum rates of excise duties would help to reduce consumption and minimise distortion of competition in Member States by ensuring coherent tax treatment of products across the internal market.
RemovedRecital 18: (18) A certain degree of convergence would help ensure a high level of protection for human health. The level of taxation is a major factor in the price of tobacco and tobacco related products, which in turn influences consumers’ consumption habits. Fraud and smuggling undermine tax induced price levels, in particular of cigarettes and fine-cut tobacco for the rolling of cigarettes, and thus jeopardise the achievement of tobacco control and health protection objectives. It is therefore of the utmost importance to keep in mind the impact of new minimum excise duty rates on illicit trade and the growth of the black market. Delivering on public health objectives while simultaneously not incentivising consumers to search for cheaper products on the black market is a key objective. Minimum levels of taxation should be determined in an adequate and careful manner in order to avoid a situation where, due to significant increases in minimum rates, consumers choose to obtain tobacco products from the black market, leading to potential negative consequences on tax revenue and an unchanged public health situation.
AddedRecital 13: (13) To avoid its obsolescence over time and to ensure its effectiveness, the minimum Union rate of excise duty for each product category should be updated every three years exclusively on the basis of changes in the Union harmonised index of consumer prices, excluding energy and unprocessed food (core inflation), as published by Eurostat. The adjustment should be based on core inflation rather than headline inflation in order to avoid potential excessive volatility caused by significant price increases of more fluctuating goods such as energy and food. Moreover, a maximum adjustment cap of 9 % should ensure better predictability for national tax authorities and the tobacco products market. The inflation adjustment mechanism should only apply after the end of the transitional period, to decrease the level of complexity for Member States.
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AddedRecital 14: (14) To ensure a balanced distribution of impacts across Member States, the economic situation of Member States needs to be considered by adjusting the minimum Union rates of excise duty by the price levels index of each Member State, as published by Eurostat. Such adjustment should be revised every three years. The price level index adjustment should be applied exclusively within the scope of this Directive and should not be referenced in relation to any future tax directives.
AddedRecital 14 a (new): (14a) The assessment of the redistributive effects of fiscal measures should take into account both their impact on income distribution and their contribution to reducing health risks and long-term public expenditure related to healthcare.
AddedRecital 18: (18) A certain degree of convergence would help ensure a high level of protection for human health. The level of taxation is a major factor in the price of tobacco and tobacco related products, which in turn influences consumers’ consumption habits. Fraud and smuggling undermine tax induced price levels, in particular of cigarettes and fine-cut tobacco for the rolling of cigarettes, and thus jeopardise the achievement of tobacco control and health protection objectives. It is therefore of the utmost importance to keep in mind the impact of new minimum excise duty rates on illicit trade and the growth of the black market. Delivering on public health objectives while simultaneously not incentivising consumers to search for cheaper products on the black market is a key objective. Minimum levels of taxation should be determined in an appropriate and careful manner in order to avoid a situation where, due to significant increases in minimum rates, consumers choose to obtain tobacco products from the black market, leading to potential negative consequences on tax revenue and an unchanged public health situation. Significant differences in taxation levels and retail prices between Member States continue to drive cross-border purchasing, parallel trade, and illicit trade in tobacco and nicotine products within the Union’s internal market and from third countries, thereby undermining the proper functioning of the internal market, the effectiveness of excise duty systems, public health…
AI: Note on change 5 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds recitals on economic sustainability, price level index adjustment, redistributive effects, and extends recital 18 on illicit trade.
Change 6
RemovedWe do not consider cigars/cigarillos to be potential substitutes for cigarettes. Both product groups are characterized by very different patterns of consumption (frequency, occasion), consumer demography, addiction rates etc.
AddedRecital 23 a (new): (23a) As regards cigars and cigarillos, such products form a distinct and marginal market segment with a small overall share, limited substitution potential with cigarettes due to different consumer profiles and consumption patterns, and are predominantly produced by small and medium-sized enterprises (SMEs) as well as family-owned businesses deeply rooted in regional economies. To preserve proportionality and avoid disproportionate market disruptions and undue harm to that niche category, minimum excise duties should explicitly reflect those unique characteristics, such as low market volume, occasional rather than daily use, and minimal cross-product substitution, while maintaining a structurally and materially differentiated tax treatment from cigarettes.
RemovedRecital 23 a (new): (23a) As regards cigars and cigarillos, such products form a distinct and marginal market segment with a small overall share, limited substitution potential with cigarettes due to different consumer profiles and consumption patterns, and are predominantly produced by small and medium-sized enterprises (SMEs) as well as family-owned businesses deeply rooted in regional economies. To preserve proportionality and avoid undue harm to this niche category, minimum excise duties should explicitly reflect these unique characteristics, such as low market volume, occasional rather than daily use, and minimal cross-product substitution, while maintaining a structurally and materially differentiated tax treatment from cigarettes.
AddedRecital 23 b (new): (23b) Given the specificities of the cigar and cigarillo market, the Commission should, by ... [two years from the date of entry into force of this Directive], assess the impact of the new minimum excise duty rates applicable to cigars and cigarillos on SMEs and family-owned manufacturers, regional employment and supply chains, and substitution patterns. Where the assessment shows a disproportionate impact on SMEs, family-owned manufacturers or regional employment, the Commission should 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.
RemovedRecital 23 b (new): (23b) Given the specificities of the cigar and cigarillo market, the Commission should, by ... [two years after the entry into force of this Directive], assess the impact of the new minimum excise duty rates applicable to cigars and cigarillos on SMEs and family-owned manufacturers, regional employment and supply chains, and substitution patterns. Where the assessment shows disproportionate impacts on SMEs, family-owned manufacturers or regional employment, the Commission should 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.
AddedRecital 23 c (new): (23c) Given the specific characteristics of the nicotine pouches market, and considering its recent emergence, which is characterised by producers that are SMEs, Member States should provide for a phased implementation of the applicable excise framework, accompanied by appropriate administrative support and guidance for smaller economic operators.
AI: Note on change 6 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds recitals on cigars and cigarillos market specifics, a Commission assessment after two years, and phased implementation for nicotine pouches.
Change 7
RemovedRecital 27: (27) As regards liquids for electronic cigarettes, all those liquids should be subject to a minimum tax level, regardless of whether they contain nicotine. Not having to verify the nicotine content should make enforcement and supervision easier for national tax authorities. According to a recent European School Survey Project on Alcohol and Other Drugs, nearly half of European students have tried electronic cigarettes at least once in their lifetime and 22 % of students had used it in the past month.1a Taxation policy should therefore reflect the rising appeal of electronic cigarettes to young people. / 1a European Union Drugs Agency. European School Survey Project on Alcohol and Other Drugs (ESPAD). euda.europa.eu. p. 18. Available from: https://www.euda.europa.eu/publications/data-factsheets/espad-2024-key-findings_en
AddedRecital 26: (26) In order to have neutral conditions of competition in the tobacco sector, it is also necessary to set the minimum tax levels in a manner ensuring fair competition between product categories and avoiding distortions affecting legally operating economic actors, for waterpipe tobacco, heated tobacco, other manufactured tobacco and tobacco related products which can be seen as substitutes for tobacco products from a fiscal perspective.
RemovedRecital 29: (29) Transitional periods of five years for cigars, cigarillos, waterpipe tobacco, heated tobacco, other smoking tobacco, other manufactured tobacco, nicotine pouches and other nicotine products with excise duty increase after three years should be laid down to allow Member States to adapt smoothly to the levels of the overall excise duty, thus limiting possible side effects.
AddedRecital 27: (27) As regards liquids for electronic cigarettes, all those liquids should be subject to a minimum tax level, regardless of whether they contain nicotine. Not having to verify the nicotine content should make enforcement and supervision easier for national tax authorities. In light of the increased appeal of electronic cigarettes, strong and evidence-based measures should be implemented to address the use of those products, in particular by underage people.
RemovedRecital 34: (34) For reasons of legal clarity and transparency, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to amend the minimum Union rates set by this Directive to reflect changes in harmonised index of consumer prices excluding energy and unprocessed food (core inflation). It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making4 . In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
AddedRecital 29: (29) Transitional periods of six years for cigars, cigarillos, waterpipe tobacco, heated tobacco, other smoking tobacco, other manufactured tobacco, nicotine pouches and other nicotine products with excise duty increase after three years should be laid down to allow Member States to adapt smoothly to the levels of the overall excise duty, thus limiting possible side effects and ensuring a socially balanced adjustment, while taking into account any potential impact on vulnerable populations.
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AddedRecital 32: (32) Member States should be allowed to grant exemptions from excise duty for approved medical purposes, or make refunds of excise duty in respect of certain types of manufactured tobacco and tobacco related products depending on the use which is made of them.
AddedRecital 33: (33) In order to assess the functioning of this Directive, the Commission should submit reports on a regular basis to the European Parliament and Council on the application of this Directive, examining in particular levels of taxation taking into account proper functioning of the internal market, public health, the protection of public revenues, the real value of the rates of excise duty, and the difference between excise revenues due and collected.
AddedRecital 34: deleted / (deleted)
AI: Note on change 7 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds recitals on fair competition, extends transitional period to six years, adds recitals on exemptions and reports, and deletes recital 34.
Change 8
RemovedIn our opinion, it is not sound legal drafting to premise in the current recast what decisions the Commission should take in the future. Moreover, it is unclear why equalisation of the taxation levels for different product categories is needed and desirable in the first place.
AI: Note on change 8 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes an explanatory paragraph on legal drafting.
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Change 9
RemovedFor explanation see the justification for amendment 27.
AI: Note on change 9 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes an explanatory paragraph referencing amendment 27.
Change 10
RemovedFor explanation see the justification for amendment 27.
AddedArticle 2 – paragraph 3: 3. For the purposes of this Directive, ‘raw tobacco’ means any form of harvested and dried tobacco that has undergone an initial processing stage.
AddedArticle 2 – paragraph 5: 5. Products containing no tobacco and used exclusively for medical purposes and authorised, where required, by a competent Union or national authority, shall not be treated as manufactured tobacco or tobacco related products .
AddedArticle 3 – paragraph 1 – point a: (a) rolls of tobacco which are intended to be smoked through a combustion process as they are and which are not cigars or cigarillos within the meaning of Article 4(1);
AddedArticle 3 – paragraph 1 – point b: (b) rolls of tobacco which are intended to be smoked through a combustion process which, by simple non-industrial handling, are inserted into cigarette-paper tubes, or
AddedArticle 3 – paragraph 1 – point c: (c) rolls of tobacco which are intended to be smoked through a combustion process which, by simple non-industrial handling, are wrapped in cigarette paper.
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AddedArticle 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:
AI: Note on change 10 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds definitions for raw tobacco, excludes medical products, and clarifies combustion process in cigarette definitions.
Change 11
RemovedThis paragraph became obsolete due to the deletion of the split of cigars and cigarillos, which the Commission proposed. The rapporteur does not see merit in splitting cigars and cigarillos as they are taxed equally anyway. The rapporteur proposes to have one single „cigars and cigarillos“ category and therefore the maximum weight of 3 g is not necessary anymore.
AddedArticle 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;
AI: Note on change 11 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a definition for cut tobacco intended for smoking without further industrial processing.
Change 12
ChangedArticle 5 – paragraph 1 – point b: (b) tobacco refuse put up for retail sale which does not fall under ArticlesArticle 3(1), Article 4(1), Article 7(1) and Article 8 and which canis intended to be smoked.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.
AI: Note on change 12 · wording only Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Rephrases the definition of tobacco refuse to clarify it must be intended for smoking through combustion.
Change 13
RemovedThis is a technical clarification specifying that tobacco refuse can be considered smoking tobacco only if it does not fall under the definitions of cigarettes, cigars/cigarillos, heated tobacco or other manufactured tobacco.
AddedArticle 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 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’.
RemovedThe definition of ‘waterpipe tobacco’ has been revised and relocated. Specifically, the word “can” has been replaced with “sold or intended to be sold” to close an existing loophole explained below. Having ‘waterpipe tobacco’ as a separate category (Commission version) creates a potential issue: virtually all smoking tobacco could be classified as waterpipe tobacco whenever it is physically possible to use it in a waterpipe, regardless of the manufacturer’s intended purpose. Since the proposed minimum tax rate for waterpipe tobacco is lower than the rate for other smoking tobacco and for fine-cut tobacco for the rolling of cigarettes, this creates a significant risk for tax administrations. Manufacturers and importers could claim that their products “can” be used in a waterpipe — even when this is not their intended or primary use — and thereby qualify for the lower tax rate. Therefore, we adapted the definition and put waterpipe tobacco under ‘smoking tobacco´ to close this loophole.
AI: Note on change 13 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a paragraph defining waterpipe tobacco as smoking tobacco sold for use in a waterpipe.
Change 14
RemovedSee justification for amendment 16 (moved and adjusted definition of waterpipe tobacco).
AddedArticle 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).
AI: Note on change 14 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a definition of heated tobacco as tobacco heated or activated to produce an emission for inhalation, excluding waterpipe use.
Change 15
ChangedArticle 7 – paragraph 1:1 1.a For(new): the1a. purposesWhere 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 Directive,Article ‘heatedshall, tobacco’for meansexcise duty purposes, be considered to be two items where the tobacco thatcontent is heated orhigher otherwisethan activated0,45 bygrams chemicalbut reactionnot orhigher somethan other0,75 meansgrams, to producebe anthree emissionitems containingwhere nicotinethe ortobacco othercontent chemicals,is intendedhigher forthan inhalation0,75 bygrams users,but othernot higher than via1,05 agrams, waterpipeand asto referredbe toone inadditional Articleitem 5(2a).for each 0,3 grams of tobacco content starting at 1,05 grams.
AI: Note on change 15 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds rules for counting heated tobacco items based on tobacco content thresholds.
Change 16
ChangedArticle 7 – paragraph 12 a (new): 1a. If heated tobacco is taxed per item in accordance with2a. ArticleProducts 20(1),which pointfall (b),under anthe itemdefinition of heated tobacco referredlaid todown in paragraph 1 of this Article shall, forand excisewhich dutycan purposes,also be considereddeemed to be two items where the tobacco contentcigarettes isas higherdefined thanin 0,45Article grams3, butor notcigars higheror thancigarillos 0,75as grams,referred to bein threeArticle items4, whereor thesmoking tobacco content isas higherdefined thanin 0,75Article grams5, butshall notbe highersubject thanin 1,05each grams,Member andState to bewhichever oneexcise additionalduty itemis forhigher eachin 0,3accordance gramswith ofthe tobacconational contentlaw startingof atthat 1,05Member grams.State.
AI: Note on change 16 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a provision that products falling under heated tobacco definition but also under other categories are subject to higher excise duty.
Change 17
RemovedWe want to make sure that the new minimum excise duty rates are not circumvented by making the heated tobacco "sticks" or items larger/heavier and still taxing them as one item. The Commission's impact assessment mentions that the average weight of a heated tobacco stick is around 0.3g (page 101), we therefore established the following thresholds to ensure fair taxation of potential larger sticks.
AddedArticle 7 – paragraph 3: deleted
AddedArticle 7 – paragraph 4: deleted
AddedArticle 7 – paragraph 5: deleted
AddedArticle 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;
AddedArticle 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.
AI: Note on change 17 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes paragraphs 3 to 5 of Article 7 and adds definitions for liquids for electronic cigarettes.
Change 18
RemovedThe objective here is to close a potential loophole and to make the definition as broad as possible.
AddedArticle 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.
AI: Note on change 18 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a definition of nicotine pouches as products containing nicotine but not tobacco, in sachet form.
Change 19
ChangedArticle 10 – paragraph 1:2: 1.2. For the purposes of this Directive, ‘nicotine‘other pouches’nicotine products’ means products for human consumption containing nicotine intendedand not containing tobacco which can be used for oralthe intake andof vegetablenicotine fibresin orthe equivalenthuman substrate,body, whichother arethan presentednicotine pouches as defined in sachetparagraph portions1 orof porousthis sachetsArticle orand inheated antobacco equivalentas formatdefined in Article 7(1) and whichliquids dofor notelectronic containcigarettes tobacco.as defined in Article 9(1).
AI: Note on change 19 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a definition of other nicotine products for human consumption, excluding nicotine pouches, heated tobacco, and e-cigarette liquids.
Change 20
RemovedThe objective is again to close a potential loophole. The producer could theoretically not mix the ingredients and instruct the consumer to mix them just before the use, thus escaping the definition of nicotine pouches as a taxable product. We therefore suggest to delete the reference to the mixing.
AddedArticle 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.
AI: Note on change 20 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a definition of manufacturer as a person established in the Union who manufactures or markets products under their name.
Change 21
ChangedArticle 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 129 %.
AI: Note on change 21 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes the maximum adjustment cap for inflation from 12% to 9% in Article 12(2).
Change 22
RemovedFor details regarding core inflation see recital 13. The cap of the maximum adjustment by 12 % aims to make the adaptations of the minimum rates more predictable and less volatile.
AddedArticle 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 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 one half of the Union rate for the corresponding category multiplied by the price level index divided by one hundred plus one half 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.
AddedArticle 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.
RemovedWe believe that the price level index is a useful tool for making the minimum rates fairer across Member States with very diverse economic situations. Therefore, it should be enhanced and its weight in the calculation of the final minimum rate should be increased from one third to one half.
AddedArticle 12 – paragraph 5: deleted
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RemovedArticle 12 – paragraph 5: 5. The Commission is empowered to adopt each year by 28 February delegated acts in accordance with Article 31 to amend the minimum Union rates laid down in Article 16, Article 20(2) and Article 22(2) in such a manner that they reflect the adjustment made in accordance with paragraph 2 of this Article. Member States shall apply the new minimum tax levels from 1 January of the year following that of the adoption of the respective delegated act.
AI: Note on change 22 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes the weighting of price level index from one half to two thirds, adds a formula, and deletes the delegated act provision.
Change 23
RemovedThe indexation of minimum tax rates at EU level is a completely new element that futureproofs the Directive but which also adds complexity for Member States' tax authorities. Therefore, we decided to apply the provision on indexation (par. 2) after the end of the transitional period and subsequent 3 calendar year period.
AddedArticle 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.
AI: Note on change 23 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a provision setting the overall excise duty on cigarettes at 60% of weighted average retail price, with a minimum of EUR 200 per 1000.
Change 24
ChangedArticle 16 – paragraph 1:2: TheHowever, overallMember exciseStates dutywhich onlevy cigarettesan shallexcise representduty of at least 60the %Union rate of EUR 250 per 1000 cigarettes, adjusted in accordance with Article 12, on the basis of the weighted average retail selling price of cigarettesneed releasednot forto consumption.comply Thatwith excisethe dutyrequirement shallof notan beoverall lessexcise thanduty theof Union60 rate% of EURthe 215weighted peraverage 1000retail cigarettes,selling adjustedprice inof accordancecigarettes withreleased Articlefor 12,consumption irrespectiverequirement ofset out in the weightedfirst averagesubparagraph retailof sellingthis price.Article.
AI: Note on change 24 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a derogation for Member States levying at least EUR 250 per 1000 cigarettes, exempting them from the 60% requirement.
Change 25
RemovedFor some Member States, the 63 % objective is not achievable. Given the lack of transitional period for cigarettes, it is necessary to decrease the percentage to 60 %.
RemovedArticle 16 – paragraph 2: However, Member States which levy an excise duty of at least the Union rate of EUR 274 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.
AI: Note on change 25 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes a paragraph that allowed a higher Union rate of EUR 274 for exemption.
Change 26
RemovedArticle 20 – paragraph 4: 4. By way of derogation from paragraph 2, from 1 January 2028 until 31 December 2030 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.
AddedArticle 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
RemovedThe transition period is prolonged by one year. To arrive at the desired final rates for heated tobacco products as laid out in the table in Art. 20 par. 2, the rates applying during the transitional period have been adapted accordingly.
AddedArticle 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.
AI: Note on change 26 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Extends the transitional period for certain products from 2030 to 2031 and adds a specific duty option for cigars and heated tobacco.
Change 27
ChangedArticle 20 – paragraph 5: 5. By way of derogation from paragraph 2, from 1 January 20312032 until 31 December 20322033 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.
AI: Note on change 27 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Shifts the second transitional period for certain products from 2031-2032 to 2032-2033.
Change 28
RemovedThe transition period is prolonged by one year. To arrive at the desired final rates for cigars and cigarillos and heated tobacco products as laid out in the table in Art. 20 par. 2, the rates applying during the transitional period have been adapted accordingly.
AddedArticle 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;
AI: Note on change 28 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a specific duty per millilitre for liquids for electronic cigarettes.
Change 29
ChangedArticle 22 – paragraph 1 – subparagraph 1 – point a a (new):b: (aa)(b) in the case of liquidsnicotine forpouches electronicand cigarettesother nicotine products, a specific duty expressed as an amount per millilitre;kilogram, or alternatively for a given number of items;
AI: Note on change 29 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes the duty for nicotine pouches and other nicotine products from per millilitre to per kilogram or per item.
Change 30
RemovedThis formulation is more specific and better suited for liquids for electronic cigarettes.
AddedArticle 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.
AI: Note on change 30 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a provision allowing a mixture of ad valorem and specific duties for liquids and nicotine products.
Change 31
ChangedArticle 22 – paragraph 12: –2. subparagraphThe 1overall –excise pointduty b:on (b)liquids infor theelectronic casecigarettes, ofwhether nicotinethey pouchescontain andnicotine otheror nicotinenot, productsexpressed aas specifica dutypercentage expressedor as an amount per kilogram,millilitre, orshall alternativelybe forat aleast given30 number% of items;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)
AI: Note on change 31 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Sets the overall excise duty on liquids for electronic cigarettes at 30% or EUR 0.30 per millilitre.
Change 32
RemovedThe objective is to introduce an approach tailored for each product category and to be as specific as possible.
AddedArticle 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 1 – subparagraph 1 – point c: (c) a mixture of (a) and (aa), or (a) and (b) accordingly, combining an ad valorem element and a specific element.
AddedArticle 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:
RemovedThe objective is to introduce an approach tailored for each product category and to be as specific as possible.
AddedArticle 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;
AI: Note on change 32 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a transitional period until 2032 for reaching rates, and sets interim rates for nicotine pouches at 20% or EUR 30 per kilogram.
Change 33
ChangedArticle 22 – paragraph 23 – introductory part: 2. The overall excise duty on liquidssubparagraph for2 electronic– cigarettes,point whetherb: they(b) containother nicotine or not, expressed as a percentage or as an amount per millilitre, shall be at leastproducts: 4020 % of the retail selling price inclusive ofincluding all taxes or the Union rate of EUR 0.3625 per millilitre, adjustedkilogram inor accordanceEUR with0,25 Articleper 12.millilitre.
AI: Note on change 33 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes the rate for other nicotine products from 40% to 20% and from EUR 0.36 to EUR 25 per kilogram or EUR 0.25 per millilitre.
Change 34
RemovedTo make enforcement of the Directive more feasible for national tax authorities, we decided to introduce the same levels of taxation for liquids for electronic cigarettes (vapes) regardless of the nicotine content of the liquid. Tax and customs authorities would not have to examine the nicotine content in order to carry out their obligations.
RemovedArticle 22 – paragraph 2 – point a: deleted
RemovedArticle 22 – paragraph 2 – point b: deleted
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 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 57 per kilogram;
RemovedOnly some Member States have already introduced an excise duty on nicotine pouches. It is therefore necessary to slightly decrease the speed of taxing them.
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RemovedArticle 22 – paragraph 3 – subparagraph 2 – point b: (b) other nicotine products: 20 % of the retail selling price including all taxes.
AI: Note on change 34 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes paragraphs on liquids for electronic cigarettes and changes interim rates for nicotine pouches and other nicotine products.
Change 35
ChangedArticle 22 – paragraph 4 – point a: (a) nicotine pouches: 3528 % of the retail selling price including all taxes or the Union rate of EUR 10050 per kilogram, adjusted in accordance with Article 12;
AI: Note on change 35 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Reduces the final minimum rate for nicotine pouches from 35% to 28% and from EUR 100 to EUR 50 per kilogram.
Change 36
RemovedOnly some Member States have already introduced an excise duty on nicotine pouches. Moreover, the Commission itself states in its impact assessment that the proposed rates for nicotine pouches could trigger a "market collapse" in some Member States (page 103). It is therefore necessary to keep the final minimum rates feasible and more realistic.
AddedArticle 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 22 – paragraph 4 – point b: (b) other nicotine products: 35 % of the retail selling price including all taxes.
AI: Note on change 36 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a specific minimum amount for other nicotine products: EUR 35 per kilogram or EUR 0.25 per millilitre.
Change 37
RemovedThis is a very technical addition addressing situations when Member States change the excise duties on products with tax stamps (e.g. cigarettes). In such cases, products bearing a tax stamp that reflects the previous (lower) excise duty rate must not remain in circulation once the transitional period has ended. For this reason, authorised warehousekeepers and other relevant economic operators are entitled to a refund of the excise duty already paid, provided that the products are withdrawn from the market and destroyed under the supervision of the competent authorities.
AddedArticle 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.
AI: Note on change 37 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a requirement for the Commission's report to examine minimum taxation levels, illicit trade, employment, and regional disparities.
Change 38
RemovedWe believe the Commission has enough expertise and resources to collect this information by itself. In addition, we do not consider such information to be necessary for the Commission to prepare the relevant report.
AI: Note on change 38 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Deletes an explanatory paragraph on the Commission's expertise.
Change 39
RemovedIn our opinion, it is not sound legal drafting to premise in the current recast what decisions the Commission should take in the future. Moreover, it is unclear why equalisation of the taxation levels for different product categories is needed and desirable in the first place.
AddedArticle 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 28 a (new): Article 28a / By … [two years from the 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 disproportionate impacts 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.
AddedArticle 30: deleted / (deleted) / (deleted) / (deleted) / (deleted) / (deleted) / (deleted) / (deleted)
AI: Note on change 39 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a new Article 28a requiring the Commission to assess the impact on SMEs and possibly propose adjustments, and deletes Article 30.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2026). “Changes between ECON-PR-784398 and A-10-2026-0161”. Text, 8 June 2026. from ECON-PR-784398, to A-10-2026-0161, reference 2025/0580(CNS). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/ECON-PR-784398/compare/A-10-2026-0161 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2026-06-08,
author = {{European Parliament}},
title = {{Changes between ECON-PR-784398 and A-10-2026-0161}},
year = {2026},
date = {2026-06-08},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/ECON-PR-784398/compare/A-10-2026-0161}},
url = {https://news.eu-parl.st-solutions.dev/texts/ECON-PR-784398/compare/A-10-2026-0161},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. from ECON-PR-784398, to A-10-2026-0161, reference 2025/0580(CNS). Data: European Parliament Open Data (CC BY 4.0)}
}