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Le Directeur Général Rabat, le 31 Décembre 2018 CIRCULAIRE N° 5891/214 OBJET : - Impôts Indirects : Taxes intérieures de consommation sur les tabacs manufacturés. - Prix de vente au public. REFER : - Arrêté du Ministre Délégué auprès du Chef de Gouvernement Chargé des Affaires Générales et de la Gouvernance n° 3948-18 du 28 Décembre 2018, publié au Bulletin Officiel n° 6739 du 31 Décembre 2018. - Circulaire n° 5741/214 du 29 Décembre 2017, tel que modifiée et complétée par les circulaires n° 5777/214 du 30 Mars 2018 et n° 5824/214 du 29 Juin 2018. Par circulaire n° 5887/210 du 27 décembre 2018, le service a été informé des changements des quotités des taxes intérieures de consommation applicables aux tabacs manufacturés, institués par la loi de finances pour l’année budgétaire 2019. Par ailleurs, l’arrêté du Ministre Délégué auprès du Chef de Gouvernement Chargé des Affaires Générales et de la Gouvernance visé en référence, a apporté 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 1er Janvier 2019. SGIA/Diffusion/31-12-18/16h50 Annexe à la circulaire n° 5891/214 du 31/12/2018, relative à l’homologation des prix de vente au public des tabacs manufacturés Cigarettes autres par paquet Cigarettes PVP TTC au Assiette TIC Cigarettes par paquet par paquet 01/01/2019 Ad Valorem Casa 20 20 7,25 Kasbah 20 16 3,88 Gitanes Filtre 20 32 17,35 Maghreb 20 18 5,56 Olympic KS 20 20 7,25 Olympic RS 20 15 3,04 Basic 20 16 3,88 Basic (25.cig) 25 20 4,94 Basic (40.cig) 40 32 8,11 Basic (100.cig) 100 80 20,79 Basic Classic 20 16 3,88 Fox 20 15 3,04 More 20 18 5,56 Majestic 20 20 7,26 Majestic (100 cig) 100 100 37,63 Marquise MQS Intense 20 19 6,41 Chesterfield I 20 20 7,26 Chesterfield Rich 20 20 7,26 Chesterfield F 20 20 7,26 Chesterfield I (25. cig) 25 25 9,15 Chesterfield I (40. cig) 40 40 14,85 Chesterfield I (100 .cig) 100 100 37,63 Chesterfield Intense Soft Pack 20 20 7,26 Chesterfield Green 20 20 7,26 Chesterfield Blenders Cut 20 20 7,26 Chesterfield Altitude 20 20 7,26 Cesar 20 20 7,26 Rif 20 20 7,26 Président Premium 20 33 18,20 Bently 20 33 18,20 Black & White 20 33 18,20 S Gold 20 32 17,36 Bond Street Lights 20 20 7,26 Bond Street FF 20 20 7,26 Bond Street Classic 20 20 7,26 Bond Street Filter 20 20 7,26 Bond Street Gold 20 20 7,26 Bond Street Red 30 30 30 11,05 Bond Street Red 100 100 100 37,63 Brillant Light 20 19 6,41 Brilliant 20 FF 20 19 6,41 1 Camel Filters 20 32 17,71 Camel Lights 20 32 17,71 Camel Double 20 32 17,71 Chesterfield Classic Blue 20 20 7,26 Chesterfield Intense 20 20 7,26 Davidoff Classic 20 40 24,09 Davidoff Classic KS FF 20 32 17,36 Davidoff Classic KS Light 20 32 17,36 Davidoff Lights 20 40 24,09 Davidoff Super Slims FF 20 35 19,88 Davidoff SuperSlims Gold 20 40 24,09 Davidoff Super Slims Menthol 20 40 24,09 Davidoff Violet SuperSlims 20 35 19,88 Davidoff Rose SuperSlims 20 35 19,88 Davidoff Boudoir Menthol 20 35 19,88 Dunhill FF 20 40 24,09 Dunhill Switch 20 40 24,09 Dunhill Lights 20 40 24,09 Dunhill Switch Lights 20 40 24,09 Dunhill Fine Cut Full Flavour 20 39 23,25 Dunhill Fine Cut Lights 20 39 23,25 Dunhill SC 20 39 23,25 Dunhill SCL 20 39 23,25 Fortuna Red 25 25 24 8,31 Fortuna 25 light 25 24 8,31 Fortuna Red 20 22 8,94 Fortuna FF Extra 20 22 8,94 Fortuna Lights 20 22 8,94 Gauloises Blondes FF 20 25 11,46 Gauloises Blondes Lights 20 25 11,46 Gauloises Blondes Generation Filter 20 23 9,78 Gauloises Blondes Generation Lights 20 23 9,78 Gauloises Duo 20 25 11,46 Gauloises Eléments 20 25 11,46 Gauloises 24s 24 30 13,82 Gauloises Fresh 20 25 11,46 Gauloises Intense 20 25 11,46 Gitanes Blondes FF 20 25 11,46 Gitanes Blondes Lights 20 25 11,46 Glamour Menthol (5 mg) 20 30 16,03 Glamour Pinks (7 mg) 20 30 16,03 Golden Gate 20 19 6,41 Kent FF 20 35 19,88 Kent Lights 20 35 19,88 Kent HD FF 20 35 19,88 Kent HD Lights 20 35 19,88 Lark Lights 20 22 8,94 2 Lark FF 20 22 8,94 LD Filters 20 19 6,41 LD Lights 20 19 6,41 LD 100 100 95 33,42 L&M Lights 20 25 11,46 L&M FF 20 25 11,46 L&M Forward 20 25 11,46 L&M Red Soft Pack 20 25 11,46 Lucky Strike FF 20 25 11,46 Lucky Strike Lights 20 25 11,46 Lucky Strike SC 20 25 11,46 Lucky Strike SCL 20 25 11,46 Marlboro Red Beyond 20 35 19,88 Marlboro Gold Beyond 20 35 19,88 Marlboro Red KS 20 35 19,88 Marlboro Gold KS 20 35 19,88 Marlboro Core Flavor 20 32 17,36 Marlboro Touch 20 32 17,36 Marlboro Red 100's 20 32 17,36 Marlboro Edge 20 32 17,36 Marlboro Red KS Soft Pack 20 32 17,36 Marlboro Purple Mix 20 37 21,56 Malboro FF Fresh Pack 20 32 17,36 Malboro Gold 100's 20 32 17,36 Marlboro Soft Classic 20 32 17,36 Marlboro CORE FLAVOR KS RCB 20 SLI 20 32 17,36 Marlboro R3MIX 20 35 19,88 Marquise Classic 100's 20 20,5 7,68 Marquise Box FF 20 20,5 7,68 Marquise Medium 20 21,5 8,52 Marquise Menthol 20 20,5 7,68 Marquise Lights 20 20,5 7,68 Marquise Classic 20 21,5 8,52 Marquise Gold FF (100 cig) 100 102,5 39,73 Marquise MQS FF 20 19 6,41 Marquise MQS FF 50 cig 50 47,5 16,54 Marquise MQS FF 100 cig 100 95 33,42 Marquise MQS Lights 20 19 6,41 Marquise Gold Medium 20 19 6,41 Marquise MQS Duo FF 20 19 6,41 Marvel 20 21 8,10 M FF 20 22 8,94 M Light 20 22 8,94 Monte Carlo Filters 20 20 7,26 Monte Carlo 100's Filters 20 20 7,26 Monte Carlo Lights 20 20 7,26 Monte Carlo Classic 20 20 7,26 3 Mustang 20 19 6,41 Muratti 20 24 10,62 Parliament night blue 20 34 19,04 Rothmans FF 20 22 8,94 Rothmans Lights 20 22 8,94 Rothmans SC 20 20 7,26 Rothmans SCL 20 20 7,26 Rothmans Red FF 20 22 8,94 Rothmans Classic LT 20 20 7,26 Rothmans Fresh FF 20 20 7,26 Rothmans Pocket FF 20 20 7,26 Rothmans RTS by the House of Kent Full Flavour 20 20 7,26 Rothmans RTS by the House of Kent Lights 20 20 7,26 Rothmans Full Flavour (100 cig) 100 100 37,63 Rothmans Full Flavour (200 cig) 200 200 75,60 Viceroy FF 20 20 6,41 Viceroy Lights 20 20 6,41 Vogue Bleue 20 39 23,60 Vogue Bronze 20 39 23,60 Vogue Lilas 20 39 23,60 Vogue Menthe 20 39 23,60 Vogue Platine 20 39 23,60 Vogue La Cigarette Full Flavour 20 39 23,60 Vogue La cigarette Lights 20 39 23,60 Winston 100's Red 20 32 17,71 Winston 100's Blue 20 32 17,71 Winston Filters King Size 20 32 17,71 Winston KS Light 20 32 17,71 Winston Blue 20 32 17,71 Winston Red 20 32 17,71 Winston Classic 20 32 17,71 Winston Xstyle Gold 20 32 17,71 Winston Xstyle Red 20 32 17,71 Winston Red "fresh Pack" 20 32 17,71 Winston Blue "fresh Pack" 20 32 17,71 Winston RedVolution 20 32 17,71 Winston BlueVolution 20 32 17,71 Winston Evolution 20 32 17,71 Winston KS 100 100 160 88,48 Winston Blue my city limited edition 20 32 17,71 Winston Classic my city limited edition 20 32 17,71 Winston King Size-Filter cigarettes my city limited edition 20 32 17,71 Winston King Size Classic 20 32 17,71 Bentley Full Flavour 20 32 17,36 Next Blue 20 20,5 7,68 Next Classic 20 20,5 7,68 Next White 20 20,5 7,68 4 Gauloises Blondes Generation Y 20 23 9,78 Winston Silver 20 32 17,71 Winston Expand 20 32 17,71 Winston Blender 20 32 17,71 Winston KS 50 50 80 44,25 Camel Activate 20 32 17,71 Camel Silver 20 32 17,71 LD Classic 20 19 6,41 Maryland Rouge 20 25 11,46 Maya Original 20 25 11,46 Premium 20 35 19,88 Tabacs à rouler par sachet PVP TTC par Grammes Assiette TIC Tabacs à rouler par sachet sachet au par sachet Ad Valorem 01/01/2019 Lucky Strike RYO Flavour (10 grs) 10 15 4,79 Rothmans RYO Ful Flavour (10,1grs) 10,1 12 2,19 Dunhill RYO Full Flavour (12,5 grs) 12,5 22,5 9,22 Golden Virginia (40grs) 40 64 23,53 Fortuna (40grs) 40 60 20,16 Fortuna (20grs) 20 30 9,91 Fortuna (10grs) 10 15 4,79 Gauloises Blondes (40grs) 40 60 20,16 Gauloises Blondes (20grs) 20 30 9,91 Gauloises (10grs) 10 15 4,79 Gauloises GOB Pouch (10grs) 10 15 4,79 Gauloises (15grs) 15 22,5 7,35 Marquises (55grs) 55 60 8,91 Marquises (10,1grs) 10,1 11 1,35 Marquises (15,1grs) 15,1 16,5 2,22 Winston Original (12,5 grs) 12,5 22,5 9,58 Winston Original (15 grs) 15 27 11,49 Majestic (10,1 grs) 10,1 14 3,87 Amsterdamer RYO Aromatique (40g) 40 62 21,85 Amsterdamer RYO Mild (40 g) 40 58 18,48 Amsterdamer (40grs) 40 28 (*) Drum (40grs) 40 62 21,85 (*) : La TIC de cet article est perçu sur la base du minimum de perception qui est de 38 dirhams.
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