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Circulaire N° 6005/214

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Circulaire N° 6005/214 Rabat, le 02/01/2020 CIRCULAIRE N° 6005/214 OBJET : - Impôts Indirects : Taxes intérieures de consommation sur les tabacs manufacturés. - Prix de vente au public. REFER : - Article 5 de la loi de finances n°115-12 pour l’année budgétaire 2013. - Circulaires n°s 5891/214 et 5920/214 des 31/12/2018 et 29/03/2019. La nouvelle convention relative à l’agrément par l’Administration des Douanes et Impôts Indirects d’un prestataire pour la fourniture, l’installation et la mise en service d’un système de marquage intégré et sécurisé pour le contrôle de certaines marchandises soumises aux taxes intérieures de consommation, a apporté des changements aux coûts des marques fiscales. En conséquence, le service trouvera ci-joint en annexe, la liste des prix de vente au public des tabacs manufacturés, ainsi que la nouvelle assiette de calcul de la composante ad-valorem de la taxe intérieure de consommation y afférente. Ainsi, les termes des circulaires visées en référence sont rapportés. Ces dispositions prennent effet à compter du 1er Janvier 2020. SGIA/Diffusion/02-01-20/12h30 Annexe à la circulaire n° 6005/214 du 02/01/2020, relative aux changements de l’assiette de calcul de la composante Ad-valorem de la taxe intérieure de consommation Cigarettes par paquet Cigarettes PVP TTC au Assiette TIC Cigarettes par paquet par paquet 01/01/2020 Ad Valorem Cigarettes brunes par paquet Casa 20 20 7,425 Kasbah 20 16 4,058 Gitanes Filtre 20 32 17,525 Maghreb 20 19 6,583 Olympic KS 20 20 7,425 Olympic RS 20 15 3,216 Basic 20 16 4,058 Basic (25.cig) 25 20 5,115 Basic (40.cig) 40 32 8,285 Basic (100.cig) 100 80 20,965 Basic Classic 20 16 4,058 Fox 20 15 3,216 More 20 18 5,741 Cigarettes autres par paquet Majestic 20 20 7,432 Majestic (100 cig) 100 100 37,806 Marquise MQS Intense 20 19 6,591 Chesterfield I 20 20 7,432 Chesterfield Rich 20 20 7,432 Chesterfield F 20 20 7,432 Chesterfield I (25. cig) 25 25 9,331 Chesterfield I (40. cig) 40 40 15,026 Chesterfield I (100 .cig) 100 100 37,806 Chesterfield Intense Soft Pack 20 20 7,432 Chesterfield Green 20 20 7,432 Chesterfield Blenders Cut 20 20 7,432 Chesterfield Altitude 20 20 7,432 Cesar 20 20 7,432 Rif 20 20 7,432 Président Premium 20 33 18,374 Bently 20 33 18,374 Black & White 20 33 18,374 S Gold 20 32 17,532 Bond Street Lights 20 20 7,432 Bond Street FF 20 20 7,432 Bond Street Classic 20 20 7,432 Bond Street Filter 20 20 7,432 Bond Street Gold 20 20 7,432 Bond Street Red 30 30 30 11,229 Bond Street Red 100 100 100 37,806 1 | 20 Brillant Light 20 19 6,591 Brilliant 20 FF 20 19 6,591 Camel Filters 20 33 18,374 Camel Lights 20 33 18,374 Camel Double 20 35 20,057 Chesterfield Classic Blue 20 20 7,432 Chesterfield Intense 20 20 7,432 Davidoff Classic 20 40 24,266 Davidoff Classic KS FF 20 32 17,532 Davidoff Classic KS Light 20 32 17,532 Davidoff Gold 20 40 24,266 Davidoff Super Slims FF 20 40 24,266 Davidoff SuperSlims Gold 20 40 24,266 Davidoff Super Slims Menthol 20 40 24,266 Davidoff Violet Super Slims 20 40 24,266 Davidoff Rose Super Slims 20 40 24,266 Davidoff Boudoir Menthol 20 40 24,266 Dunhill FF 20 40 24,266 Dunhill Switch 20 40 24,266 Dunhill Lights 20 40 24,266 Dunhill Switch Lights 20 40 24,266 Dunhill Fine Cut Full Flavour 20 39 23,424 Dunhill Fine Cut Lights 20 39 23,424 Dunhill SC 20 39 23,424 Dunhill SCL 20 39 23,424 Fortuna Red 25 25 24 8,489 Fortuna 25 light 25 24 8,489 Fortuna Red 20 22 9,116 Fortuna FF Extra 20 22 9,116 Fortuna Lights 20 22 9,116 Gauloises Blondes FF 20 25 11,641 Gauloises Blondes Lights 20 25 11,641 Gauloises Blondes Generation Filter 20 23 9,957 Gauloises Blondes Generation Lights 20 23 9,957 Gauloises Duo 20 25 11,641 Gauloises Eléments 20 25 11,641 Gauloises 24s 24 30 14,001 Gauloises Fresh 20 25 11,641 Gauloises Intense 20 25 11,641 Gitanes Blondes FF 20 25 11,641 Gitanes Blondes Lights 20 25 11,641 Glamour Menthol (5 mg) 20 33 18,374 Glamour Pinks (7 mg) 20 33 18,374 Golden Gate 20 19 6,591 Kent FF 20 35 20,057 Kent Lights 20 35 20,057 Kent HD FF 20 35 20,057 Kent HD Lights 20 35 20,057 Lark Lights 20 22 9,116 Lark FF 20 22 9,116 LD Filters 20 19 6,591 LD Lights 20 19 6,591 LD 100 100 95 33,597 2 | 20 L&M Lights 20 25 11,641 L&M FF 20 25 11,641 L&M Forward 20 25 11,641 L&M Red Soft Pack 20 25 11,641 Lucky Strike FF 20 25 11,464 Lucky Strike Lights 20 25 11,464 Lucky Strike SC 20 25 11,464 Lucky Strike SCL 20 25 11,464 Marlboro Red Beyond 20 35 20,057 Marlboro Gold Beyond 20 35 20,057 Marlboro Red KS 20 35 20,057 Marlboro Gold KS 20 35 20,057 Marlboro Core Flavor 20 32 17,532 Marlboro Touch 20 32 17,532 Marlboro Red 100's 20 32 17,532 Marlboro Edge 20 32 17,532 Marlboro Red KS Soft Pack 20 32 17,532 Marlboro Purple Mix 20 37 21,741 Malboro FF Fresh Pack 20 32 17,532 Malboro Gold 100's 20 32 17,532 Marlboro Soft Classic 20 32 17,532 Marlboro CORE FLAVOR KS RCB 20 SLI 20 32 17,532 Marlboro R3MIX 20 37 21,741 Marquise Classic 100's 20 20,5 7,853 Marquise Box FF 20 20,5 7,853 Marquise Medium 20 21,5 8,695 Marquise Menthol 20 20,5 7,853 Marquise Lights 20 20,5 7,853 Marquise Classic 20 21,5 8,695 Marquise Gold FF (100 cig) 100 102,5 39,910 Marquise MQS FF 20 19 6,591 Marquise MQS FF 50 cig 50 47,5 16,718 Marquise MQS FF 100 cig 100 95 33,597 Marquise MQS Lights 20 19 6,591 Marquise Gold Medium 20 19 6,591 Marquise MQS Duo FF 20 19 6,591 Marvel 20 21 8,274 M FF 20 22 9,116 M Light 20 22 9,116 Monte Carlo Filters 20 20 7,432 Monte Carlo 100's Filters 20 20 7,432 Monte Carlo Lights 20 20 7,432 Monte Carlo Classic 20 20 7,432 Mustang 20 19 6,591 Muratti 20 24 10,799 Parliament night blue 20 34 19,216 Rothmans FF 20 22 9,116 Rothmans Lights 20 22 9,116 Rothmans SC 20 20 7,432 Rothmans SCL 20 20 7,432 Rothmans Red FF 20 22 9,116 Rothmans Classic LT 20 20 7,432 Rothmans Fresh FF 20 20 7,432 3 | 20 Rothmans Pocket FF 20 20 7,432 Rothmans RTS by the House of Kent Full Flavour 20 20 7,432 Rothmans RTS by the House of Kent Lights 20 20 7,432 Rothmans Full Flavour (100 cig) 100 100 37,806 Rothmans Full Flavour (200 cig) 200 200 75,772 Viceroy FF 20 20 7,432 Viceroy Lights 20 20 7,432 Vogue Bleue 20 39 23,424 Vogue Bronze 20 39 23,424 Vogue Lilas 20 39 23,424 Vogue Menthe 20 39 23,424 Vogue Platine 20 39 23,424 Vogue La Cigarette Full Flavour 20 39 23,424 Vogue La cigarette Lights 20 39 23,424 Winston 100's Red 20 32 17,532 Winston 100's Blue 20 32 17,532 Winston Filters King Size 20 34 19,216 Winston KS Light 20 32 17,532 Winston Blue 20 34 19,216 Winston Red 20 34 19,216 Winston Classic 20 32 17,532 Winston Xstyle Gold 20 34 19,216 Winston Xstyle Red 20 32 17,532 Winston Red "fresh Pack" 20 32 17,532 Winston Blue "fresh Pack" 20 32 17,532 Winston RedVolution 20 32 17,532 Winston BlueVolution 20 32 17,532 Winston Evolution 20 32 17,532 Winston KS 100 100 160 88,306 Winston Blue my city limited edition 20 32 17,532 Winston Classic my city limited edition 20 32 17,532 Winston King Size-Filter cigarettes my city limited edition 20 32 17,532 Winston King Size Classic 20 32 17,532 Bentley Full Flavour 20 32 17,532 Next Blue 20 20,5 7,853 Next Classic 20 20,5 7,853 Next White 20 20,5 7,853 Gauloises Blondes Generation Y 20 23 9,957 Winston Silver 20 34 19,216 Winston Expand 20 35 20,057 Winston Blender 20 35 20,057 Winston KS 50 50 80 44,072 Camel Activate 20 35 20,057 Camel Silver 20 32 17,532 LD Classic 20 19 6,591 Maryland Rouge 20 25 11,641 Maya Original 20 25 11,641 Premium 20 35 20,057 Gauloises Classic 20 23 9,957 Gauloises fusion 20 23 9,957 LD Club Classic 20 25 11,641 LD Club Filters 20 25 11,641 LD Impulse 20 25 11,641 4 | 20 LD Switch 20 22 9,116 LD Option 20 22 9,116 L&M Intense 20 25 11,641 Sobranie KS Blacks 20 40 24,266 Sobranie KS Blues 20 40 24,266 Mevius Original 20 35 20,057 Mevius Sky Blue 20 35 20,057 Mevius Wind Blue 20 35 20,057 Mevius Option 20 35 20,057 Natural American Spirit KS Blue 20 35 20,057 Natural American Spirit KS Green 20 35 20,057 Natural American Spirit KS Yellow 20 35 20,057 Natural American Spirit KS Orange 20 35 20,057 HI-Lite Red 20 23 9,957 HI-Lite Blue 20 23 9,957 Tabacs à rouler par sachet Grammes PVP TTC par sachet Assiette TIC Tabacs à rouler par sachet par sachet au 01/01/2020 Ad Valorem Lucky Strike RYO Flavour (10 grs) 10 15 4,964 Rothmans RYO Ful Flavour (10,1grs) 10,1 12 2,364 Dunhill RYO Full Flavour (12,5 grs) 12,5 22,5 9,402 Golden Virginia (40grs) 40 64 23,706 Fortuna (40grs) 40 60 20,339 Fortuna (20grs) 20 30 10,089 Fortuna (10grs) 10 15 4,964 Gauloises Blondes (40grs) 40 60 20,339 Gauloises Blondes (20grs) 20 30 10,089 Gauloises (10grs) 10 15 4,964 Gauloises GOB Pouch (10grs) 10 15 4,964 Gauloises (15grs) 15 22,5 7,527 Marquises (55grs) 55 60 9,089 Marquises (10,1grs) 10,1 11 1,522 Marquises (15,1grs) 15,1 16,5 2,402 Winston Original (12,5 grs) 12,5 22,5 9,402 Winston Original (15 grs) 15 27 11,314 Majestic (10,1 grs) 10,1 14 4,047 Amsterdamer RYO Aromatique (40g) 40 62 22,022 Amsterdamer RYO Mild (40 g) 40 58 18,656 Amsterdamer (40grs) 40 28 (*) Drum (40grs) 40 62 22,022 (*) : La TIC de cet article est perçu sur la base du minimum de perception qui est de 38 dirhams.
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