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Circulaire N° 6132/214 Objet

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Circulaire N° 6132/214 Objet Rabat, le 31/12/2020 CIRCULAIRE N° 6132/214 OBJET : - Impôts Indirects : Taxes intérieures de consommation sur les tabacs manufacturés. - Prix de vente au public. REFER : - Arrêté du Ministre de l’Economie, des Finances et de la Réforme de l’Administration n° 3161 du 24 Décembre 2020. BO n° 6948 du 12 Joumada I 1442 (31 Décembre 2020) - Circulaires n°s 6005/214, 6031/214 et 6080/214 des 02/01/2020, 30/03/2020 et 05/08/2020. Le service est informé que l’arrêté du Ministre de l’Economie, des Finances et de la Réforme de l’Administration visé en référence, apporte des modifications à la liste des prix de vente au public des tabacs manufacturés. En conséquence, le service trouvera, ci-joint en annexe la nouvelle liste des prix de vente au public des tabacs manufacturés, ainsi que l’assiette de calcul de la composante ad-valorem de la taxe intérieure de consommation y afférente. Sont rapportés en conséquence les termes des circulaires visées en référence. Ces dispositions prennent effet à compter du 01/01/2021. SGIA/Diffusion/31-12-20/16h00 Annexe à la circulaire n° 6132/214 du 31/12/2020, relative à l’assiette de calcul de la composante Ad-valorem de la taxe intérieure de consommation Cigarettes par paquet Cigarettes PVP TTC au Assiette TIC Ad Cigarettes par paquet par paquet 01/01/2021 Valorem Cigarettes brunes par paquet Casa 20 22 9,285 Maghreb 20 22 9,285 Basic Classic 20 22 9,285 Cigarettes autres par paquet Majestic 20 22 9,293 Majestic (100 cig) 100 100 37,983 Chesterfield I 20 22 9,293 Chesterfield Rich 20 22 9,293 Chesterfield F 20 22 9,293 Chesterfield I (25. cig) 25 26 10,349 Chesterfield I (40. cig) 40 41 16,044 Chesterfield I (100 .cig) 100 101 38,824 Chesterfield Intense Soft Pack 20 22 9,293 Cesar 20 22 9,293 Rif 20 22 9,293 Président Premium 20 33 18,551 Bently 20 33 18,551 Black & White 20 33 18,551 S Gold 20 32 17,709 Bond Street FF 20 22 9,293 Bond Street Gold 20 22 9,293 Camel Filters 20 33 18,551 Camel Lights 20 33 18,551 Camel Filters Limited Edition 20 33 18,551 Camel Lights Limited Edition 20 33 18,551 Camel Blue 20 33 18,551 Camel Yellow 20 33 18,551 Chesterfield Intense 20 22 9,293 Davidoff Classic 20 40 24,443 Davidoff Classic KS FF 20 32 17,709 Davidoff Classic KS Light 20 32 17,709 Davidoff Gold 20 40 24,443 Davidoff Super Slims FF 20 40 24,443 Davidoff SuperSlims Gold 20 40 24,443 Davidoff Super Slims Menthol 20 40 24,443 Davidoff Violet Super Slims 20 40 24,443 Davidoff Boudoir Menthol 20 40 24,443 1 | 18 Dunhill FF 20 40 24,443 Dunhill Switch 20 40 24,443 Dunhill Lights 20 40 24,443 Dunhill Switch Lights 20 40 24,443 Dunhill Fine Cut Full Flavour 20 39 23,601 Dunhill Fine Cut Lights 20 39 23,601 Fortuna Red 20 23 10,134 Fortuna Lights 20 23 10,134 Gauloises Blondes Generation Filters 20 24 10,976 Gauloises Blondes Generation Lights 20 24 10,976 Glamour Menthol (5 mg) 20 36 21,076 Glamour Pinks (7 mg) 20 36 21,076 Kent FF 20 35 20,234 Kent Lights 20 35 20,234 Kent HD FF 20 35 20,234 Kent HD Lights 20 35 20,234 LD Filters 20 22 9,293 LD Lights 20 22 9,293 L&M Lights 20 26 12,659 L&M FF 20 26 12,659 L&M Red Soft Pack 20 25 11,818 Lucky Strike FF 20 25 11,818 Lucky Strike Lights 20 25 11,818 Lucky Strike SC 20 25 11,818 Lucky Strike SCL 20 25 11,818 Marlboro Red Beyond 20 38 22,759 Marlboro Beyond Blue 20 38 22,759 Marlboro Red KS 20 38 22,759 Marlboro Gold KS 20 38 22,759 Marlboro Touch 20 32 17,709 Marlboro Red 100's 20 32 17,709 Marlboro Red KS Soft Pack 20 32 17,709 Marlboro Purple Mix 20 37 21,918 Malboro Gold 100's 20 32 17,709 Marlboro Soft Classic 20 32 17,709 Marlboro R3MIX 20 37 21,918 Marquise Box FF 20 22 9,293 Marquise Medium 20 23 10,134 Marquise Menthol 20 22 9,293 Marquise Lights 20 22 9,293 Marquise Classic 20 23 10,134 Marquise Gold FF (100 cig) 100 110 46,399 MQS FF 20 22 9,293 MQS Lights 20 22 9,293 Marquise Gold Medium 20 22 9,293 Marvel 20 22 9,293 Monte Carlo Filters 20 22 9,293 2 | 18 Monte Carlo Lights 20 22 9,293 Monte Carlo Classic 20 22 9,293 Mustang 20 22 9,293 Rothmans FF 20 22 9,293 Rothmans Lights 20 22 9,293 Rothmans SC 20 20 7,609 Rothmans SCL 20 20 7,609 Rothmans Red FF 20 22 9,293 Rothmans Classic LT 20 20 7,609 Rothmans Fresh FF 20 20 7,609 Rothmans Pocket FF 20 20 7,609 Rothmans Full Flavour (100 cig) 100 100 37,983 Rothmans Full Flavour (200 cig) 200 200 75,949 Viceroy FF 20 20 6,414 Viceroy Lights 20 20 6,414 Vogue Bleue 20 39 23,601 Vogue Bronze 20 39 23,601 Vogue Lilas 20 39 23,601 Vogue Menthe 20 39 23,601 Winston Filters King Size 20 37 21,918 Winston Blue 20 34 19,393 Winston Red 20 34 19,393 Winston RedVolution 20 32 17,709 Winston BlueVolution 20 32 17,709 Winston Evolution 20 32 17,709 Bentley Full Flavour 20 32 17,709 Next Classic 20 22 9,293 Winston Silver 20 34 19,393 Winston Limited Edition 20 34 19,393 Winston Blender 20 35 20,234 LD Classic 20 22 9,293 Maryland Rouge 20 25 11,464 Maya Original 20 25 11,464 Premium 20 35 20,234 Gauloises Classic 20 24 10,976 Gauloises fusion 20 24 10,976 Gauloises Red Mix 20 24 10,976 L&M Intense 20 25 11,818 Sobranie KS Blacks 20 40 24,443 Sobranie KS Blues 20 40 24,443 Mevius Original 20 35 20,234 Mevius Sky Blue 20 35 20,234 Mevius Wind Blue 20 35 20,234 Mevius Option 20 35 20,234 Tabacs à rouler par sachet Grammes PVP TTC par sachet Assiette TIC Ad Tabacs à rouler par sachet par sachet au 01/01/2021 Valorem Lucky Strike RYO Flavour (10 grs) 10 15 5,141 3 | 18 Rothmans RYO Ful Flavour (10,1grs) 10,1 12 2,541 Dunhill RYO Full Flavour (12,5 grs) 12,5 22,5 9,578 Golden Virginia (40grs) 40 64 23,883 Fortuna (40grs) 40 60 20,516 Fortuna (20grs) 20 30 10,266 Fortuna (10grs) 10 15 5,141 Gauloises Blondes (40grs) 40 60 20,516 Gauloises Blondes (20grs) 20 30 10,266 Gauloises (10grs) 10 15 5,141 Gauloises GOB Pouch (10grs) 10 15 5,141 Gauloises (15grs) 15 22,5 7,703 Marquises (55grs) 55 60 9,266 Marquises (10,1grs) 10,1 11 1,699 Marquises (15,1grs) 15,1 16,5 2,578 Majestic (10,1 grs) 10,1 14 4,224 Amsterdamer RYO Aromatique (40g) 40 62 22,199 Amsterdamer RYO Mild (40 g) 40 58 18,833 Amsterdamer (40grs) 40 28 (*) Drum (40grs) 40 62 22,199 (*) : La TIC de cet article est perçu sur la base du minimum de perception qui est de 38 dirhams. Autres tabacs par sachet PVP TTC par Grammes Assiette TIC Ad Autres tabacs par sachet sachet au par sachet Valorem 01/01/2021 Clan (50 grs) 50 32 19,049 Nefha Supérieure (11 grs) 11 6 3,328 Ktami (10 grs) 10 5,7 3,233 Chtouka (25 grs) 25 10 4,483 Chtouka (50grs) 50 20 8,949 Wanassa (11 g) 11 6 3,328 Muassel par paquet PVP TTC par Grammes Assiette TIC Ad Muassel par paquet paquet au par paquet Valorem 01/01/2021 Mazaya 50g Pack Pomme 50 30 4,266 Mazaya 250g Pack Pomme 250 150 21,266 Mazaya 1000g Pack Pomme 1000 600 85,016 Mazaya 50g Pack Menthe 50 30 4,266 Mazaya 250g Pack Menthe 250 150 21,266 Mazaya 1000g Pack Menthe 1000 600 85,016 Mazaya 50g Pack Menthe/Raisin 50 30 4,266 Mazaya 250g Pack Menthe/Raisin 250 150 21,266 Mazaya 1000g Pack Menthe/Raisin 1000 600 85,016 Mazaya 50g Pack Orange 50 30 4,266 Mazaya 50g Pack Orange with Mint 50 30 4,266 Mazaya 50g Pack Watermelon 50 30 4,266 Mazaya 50g Pack Watermelon with Mint 50 30 4,266 4 | 18 Mazaya 50g Pack Blue Berry 50 30 4,266 Mazaya 50g Pack Blue Berry with Mint 50 30 4,266 Mazaya 50g Pack Gum 50 30 4,266 Mazaya 50g Pack Gum with Mint 50 30 4,266 Mazaya 50g Pack Lemon 50 30 4,266 Mazaya 50g Pack Lemon with Mint 50 30 4,266 Mazaya 50g Pack Cool Lemon 50 30 4,266 Mazaya 50g Pack Mojito 50 30 4,266 Mazaya 50g Pack Iced Mint 50 30 4,266 Mazaya 50g Pack Grapes 50 30 4,266 Mazaya 50g Pack Mastic Gum 50 30 4,266 Mazaya 50g Pack Licorice 50 30 4,266 Mazaya 50g Pack double Apples with Mint 50 30 4,266 Mazaya 50g Pack Wild Mint 50 30 4,266 Nakhla two apples (25grs) 25 28 13,083 Nakhla two apples (250g) 250 257 111,324 Nakhla two apples (45g) 45 49 22,358 Nakhla Peppermint (250g) 250 257 111,324 Nakhla Peppermint (45g) 45 49 22,358 Nakhla Peppermint (25g) 25 28 13,083 Nakhla Licorice (25g) 25 28 13,083 Nakhla Licorice (250g) 250 257 111,324 Nakhla Licorice (45g) 45 49 22,358 Nakhla Spearmint Gum (45g) 45 49 22,358 Nakhla Grape (45g) 45 49 22,358 Nakhla two apples 1 kg 1000 999 420,841 Nakhla Spearmint Gum 1 kg 1000 999 420,841 Nakhla Licorice 1 kg 1000 999 420,841 Nakhla Peppermint 1 kg 1000 999 420,841 Al Fakher Rose Flavour (50g) 50 80 46,349 Al Fakher Rose Flavour (250g) 250 390 223,266 Al Fakher Rose Flavour (1000g) 1000 1500 842,516 Al Fakher 2 Apples Flavour (50g) 50 80 46,349 Al Fakher 2 Apples Flavour (250g) 250 390 223,266 Al Fakher 2 Apples Flavour (1000g) 1000 1500 842,516 Al Fakher Lemon Flavour (50g) 50 80 46,349 Al Fakher Lemon Flavour (250g) 250 390 223,266 Al Fakher Lemon Flavour (1000g) 1000 1500 842,516 Al Fakher Mint Flavour (50g) 50 80 46,349 Al Fakher Mint Flavour (250g) 250 390 223,266 Al Fakher Mint Flavour (1000g) 1000 1500 842,516 Al Fakher Grape Flavour (50g) 50 80 46,349 Al Fakher Grape Flavour (250g) 250 390 223,266 Al Fakher Grape Flavour (1000g) 1000 1500 842,516 Al Fakher Grape With Mint (50g) 50 80 46,349 Al Fakher Grape With Mint (250g) 250 390 223,266 Al Fakher Grape With Mint (1000g) 1000 1500 842,516 5 | 18 Al Fakher Pineapple Flavour (50g) 50 80 46,349 Al Fakher Pineapple Flavour (250g) 250 390 223,266 Al Fakher Pineapple Flavour (1000g) 1000 1500 842,516 Al Fakher Licorice Flavour (50g) 50 80 46,349 Al Fakher Licorice Flavour (250g) 250 390 223,266 Al Fakher Licorice Flavour (1000g) 1000 1500 842,516 Al Fakher Orange Flavour (50g) 50 80 46,349 Al Fakher Orange Flavour (250grs) 250 390 223,266 Al Fakher Orange Flavour (1000grs) 1000 1500 842,516 Al Fakher Gum Flavour (50g) 50 80 46,349 Al Fakher Gum Flavour (250g)
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