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Study on Council Directive 2011/64/EU on the Structure and Rates of Excise Duty Applied to Manufactured Tobacco

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Study on Council Directive 2011/64/EU on the Structure and Rates of Excise Duty Applied to Manufactured Tobacco Study on Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco Final Report Volume 1 – Main Text May 2017 EUROPEAN COMMISSION Directorate General for Taxation and Customs Union Directorate C – Indirect Taxation and Tax Administration Unit C.2 – Indirect Taxes other than VAT Contact: Annerie Bouw E-mail: [email protected] European Commission B-1049 Brussels 2 Europe Direct is a service to help you find answers to your questions about the European Union. Freephone number (*): 00 800 6 7 8 9 10 11 (*) The information given is free, as are most calls (though some operators, phone boxes or hotels may charge you). LEGAL NOTICE The information and views set out in this report are those of the author(s) and do not necessarily reflect the official opinion of the Commission. The Commission does not guarantee the accuracy of the data included in this study. Neither the Commission nor any person acting on the Commission’s behalf may be held responsible for the use which may be made of the information contained therein. More information on the European Union is available on the Internet (http://www.europa.eu). Luxembourg: Publications Office of the European Union, 2017 ISBN 978-92-79-70215-0 doi: 10.2778/667238 © European Union, 2017 Reproduction is authorised provided the source is acknowledged. 3 Study on Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco Authors: Tommaso Grassi (Team leader) Giacomo Luchetta Supported by: Maria Grandinson Carlo Montino Grzegorz Poniatowski 4 Study on Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco Table of Contents Acronyms and Abbreviations................................................................................... 7 Abstract ....................................................................................................................... 8 1 EXECUTIVE SUMMARY ........................................................................................... 9 1.1 Introduction...................................................................................................... 9 1.2 Overview of Methodology ................................................................................... 9 1.3 Summary of Key Findings .................................................................................. 10 1.3.1 New Products ............................................................................................ 10 1.3.2 Raw Tobacco and Intermediate Products ...................................................... 11 1.3.3 ‘Borderline’ Cigarillos ................................................................................. 11 1.3.4 Fine Cut Tobacco ....................................................................................... 12 1.3.5 Water-pipe tobacco .................................................................................... 12 1.3.6 Minimum Excise Duty on Cigarettes ............................................................. 13 1.4 Conclusions ..................................................................................................... 13 2 INTRODUCTION .................................................................................................. 14 2.1 Nature and Purpose of the Report ....................................................................... 14 2.2 Background to the Initiative ............................................................................... 15 2.2.1 The Legal Framework ................................................................................. 15 2.2.2 The Evaluation of Directive 2011/64 and the Issues at Stake .......................... 16 2.3 Overview of methodology .................................................................................. 18 2.3.1 Data Collection Methods ............................................................................. 18 2.3.2 Data Analysis and Judgment ....................................................................... 21 2.4 Structure of the Report ..................................................................................... 25 3 ANALYSIS OF THE ISSUES AT STAKE ................................................................... 26 3.1 New Products ................................................................................................... 26 3.1.1 Overview of Products and Markets ............................................................... 26 3.1.2 Tax and Regulatory Framework ................................................................... 37 3.1.3 Problem Analysis ....................................................................................... 42 3.2 Raw Tobacco, Tobacco Refuse, and Reconstituted Tobacco .................................... 48 3.2.1 Raw Tobacco ............................................................................................. 48 3.2.2 Tobacco Refuse ......................................................................................... 57 3.2.3 Reconstituted Tobacco ............................................................................... 59 3.2.4 Problem Analysis ....................................................................................... 61 3.3 ‘Borderline’ Cigarillos ........................................................................................ 73 3.3.1 Overview of Products ................................................................................. 73 3.3.2 Estimated Market and Consumption ............................................................. 77 3.3.3 Problem Analysis ....................................................................................... 80 3.4 Fine-Cut Tobacco, including Roll-Your-Own and Make-Your Own ............................. 83 3.4.1 Baseline Assessment .................................................................................. 83 3.4.2 Problem Analysis ....................................................................................... 94 3.5 Water-pipe Tobacco .......................................................................................... 98 3.5.1 Overview of Products and Markets ............................................................... 98 3.5.2 Problem Analysis ..................................................................................... 103 3.6 Minimum Excise Duty on Cigarettes .................................................................. 106 3.6.1 Baseline Assessment ................................................................................ 106 3.6.2 Problem Analysis ..................................................................................... 113 4 DEFINITION OF POLICY OPTIONS ..................................................................... 117 4.1 New Products ................................................................................................. 117 4.1.1 Electronic cigarettes ................................................................................. 117 4.1.2 Heated tobacco and novel non-combustible products ................................... 119 4.2 Raw Tobacco and Tobacco Refuse ..................................................................... 122 4.2.2 Raw tobacco put up for retail sale: revision of Art. 5.1.a ............................... 125 5 Study on Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco 4.2.3 Tobacco refuse: revision of Art. 5.1.b ......................................................... 126 4.3 ‘Borderline’ Cigarillos ...................................................................................... 129 4.3.1 Reduce the incentive for ‘borderline’ cigarillos ............................................. 129 4.3.2 Harmonise excise product definition and CN definitions ................................ 131 4.4 Fine-Cut Tobacco, including Roll-Your-Own and Make-Your Own ........................... 132 4.4.1 Approximation of taxation of FCT and FMC .................................................. 132 4.4.2 Introduction of a separate tax regime for MYO ............................................ 133 4.5 Water-pipe Tobacco ........................................................................................ 134 4.6 Minimum Excise Duty on Cigarettes .................................................................. 135 4.6.1 Clarification of the nature of the MED by means of a legislative revision ......... 135 4.6.2 Clarification of the nature of the MED by means of non-binding guidelines ...... 135 5 IMPACT ANALYSIS OF POLICY OPTIONS AND COMPARISON ............................. 136 5.1 New Products ................................................................................................. 136 5.1.1 Impact Analysis of Harmonising Taxation of E-cigarettes .............................. 136 5.1.2 Impact analysis of a harmonised classification for HTP ................................. 148 5.1.3 Comparison of Policy Options .................................................................... 152 5.2 Raw Tobacco and Tobacco Refuse ..................................................................... 157 5.2.1 Inclusion of raw tobacco under the excise system ........................................ 157 5.2.2 Tobacco put up for retail sale: revision of Art. 5.1.a ..................................... 164 5.2.3 Tobacco refuse: revision of Art. 5.1.b ......................................................... 168 5.3 ‘Borderline’
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