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Circulaire N° 5279/211

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Circulaire N° 5279/211 Rabat, le 11 Juillet 2011 CIRCULAIRE N° 5279/211 OBJET / - Taxes intérieures de consommation sur les tabacs manufacturés. - Prix de vente public hors TVA. REFER / - Circulaire n° 5155/211 du 21 Mai 2009 ; - Arrêté du Ministre de l’Economie et des Finances n°1596-11 du 07/06/2011 (B.O. n°5954 du 23/06/2011). L’arrêté du Ministre de l’Economie et des Finances n°1596-11 visé en référence, a fixé les 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 hors TVA, des tabacs manufacturés servant de base à la liquidation de la taxe intérieure de consommation. Sont ainsi rapportés les termes de la circulaire n°5155/211 également visée en référence. Ces dispositions prennent effet à compter du 06 juillet 2011. TIRAGE 1 N° 33 ANNEE 2011 SGI/Diffusion/11-07-11/15h52 ANNEXE A LA CIRCULAIRE N° 5279/211 DU 11 JUILLET 2011 CIGARETTES PAR PAQUET PVP* HORS TVA DESIGNATION PAR PAQUET Brilliant FF 15,17 Camel KS Filtre 26,95 Camel KS Lights 26,95 Casa - Sports 8,00 Chesterfield classic blue 21,06 Chesterfield classic red 21,06 Chesterfield night bronze 21,06 Davidoff Classic 94 mm FF 29,47 Davidoff Classic KS FF 26,95 Davidoff Classic KS Light 26,95 Davidoff Gold 94 mm Light 29,47 Davidoff Super Slims FF 29,47 Davidoff Super Slims Lights 29,47 Davidoff Super Slims Menthol 29,47 Dunhill 26,95 Dunhill Black 26,95 Dunhill Blonde 26,95 Dunhill Gold 26,95 Fortuna 10 full flavour 8,43 Fortuna 10 lights 8,43 Fortuna 25 FF 20,22 Fortuna 25 light 20,22 Fortuna FF 16,85 Fortuna FF Extra 16,85 Fortuna Lights 16,85 Fox 10,11 Gauloises Blonde Lights 18,53 Gauloises Blondes 10 FF 9,27 Gauloises Blondes 10 Lights 9,27 Gauloises Blondes FF 18,53 Gitanes Blondes FF 21,06 Gitanes Blondes Lights 21,06 Gitanes Filtre 26,95 Glamour Menthol (5 mg) 25,27 Glamour Pinks (7 mg) 25,27 Kasbah 8,00 Kent 1 26,95 Kent 3 26,95 Kent 6 26,95 Kent 9 26,95 L&M Blue 21,06 L&M Red 21,06 L&M Silver 21,06 Maghreb 9,27 Marlboro Beyond 26,95 Marlboro Core Flavor 26,95 Marlboro KS 26,95 *: Prix de Vente Public 1 Marlboro KS Lights 26,95 Marquise 10 FF 7,59 Marquise 100' full flavour 15,17 Marquise Box 14,75 Marquise Box Medium 14,75 Marquise Box Menthol full flavour 14,75 Marquise Lights Box 14,75 Marquise souple 14,75 Marvel Box 16,01 Olympic Bleue KS 9,27 Olympic Bleue RS 9,27 Parliament night blue 28,63 Philip Morris Filter Kings 22,32 Virginia Slims Black 28,63 Virginia Slims White 28,63 Vogue Bleue 26,95 Vogue Bronze 26,95 Vogue Lilas 26,95 Vogue Menthe 26,95 Vogue Platine 26,95 West Lights 21,06 West Red FF 21,06 Winston KS 26,95 Winston KS Light Box 26,95 TABAC PAR PAQUET PVP* HORS TVA DESIGNATION PAR PAQUET Clan (50 grs) 26,95 Nefha Supérieure (11 grs) 4,81 Tabac Ktami (10 grs) 4,81 Chtouka (25 grs) 6,91 Chtouka (50grs) 15,17 Amsterdamer RYO Aromatique (40g) 52,20 Amsterdamer RYO Mild (40 g) 48,83 Amsterdamer (40grs) 23,58 Drum (40 grs) 52,20 Golden Virginia (40 grs) 53,88 Fortuna (40grs) 50,52 Fortuna (20grs) 25,27 Fortuna (10grs) 12,64 Gauloises Blondes (40grs) 50,52 Gauloises Blondes (20grs) 25,27 2 MUASSEL PAR PAQUET PVP* HORS TVA DESIGNATION PAR PAQUET Nakhla 2 Pommes (25grs) 9,27 Nakhla 2 Pommes (50grs) 16,34 Nakhla 2 Pommes (250grs) 58,93 Nakhla 2 Pommes (250grs) en Cannette 61,46 Nakhla Zaghloul (25grs) 9,27 Nakhla Zaghloul (50grs) 16,34 Nakhla Zaghloul (250grs) 58,93 Nakhla Zaghloul (250grs) en Cannette 61,46 Nakhla Fraise (25grs) 9,27 Nakhla Fraise (50grs) 16,34 Nakhla Fraise (250grs) 58,93 Nakhla Fraise (250grs) en Cannette 61,46 Nakhla Menthe (50grs) 16,34 Nakhla Menthe (250grs) 58,93 Nakhla Menthe (250grs) en Cannette 61,46 Nakhla Fruits (50grs) 16,34 Nakhla Fruits (250grs) 58,93 Nakhla Fruits (250grs) en Cannette 61,46 Nakhla Réglisse (50grs) 16,34 Nakhla Réglisse (250grs) 58,93 Nakhla Réglisse (250grs) en Cannette 61,46 Nakhla Raisin (25grs) 9,27 Nakhla Raisin (50grs) 16,34 Nakhla Raisin (250grs) 58,93 Nakhla Raisin (250grs) en Cannette 61,46 Nakhla Vanille (25grs) 9,27 Nakhla Vanille (50grs) 16,34 Nakhla Vanille (250grs) 58,93 Nakhla Vanille (250grs) en Cannette 61,46 Nakhla Banane (25grs) 9,27 Nakhla Banane (50grs) 16,34 Nakhla Banane (250grs) 58,93 Nakhla Banane (250grs) en Cannette 61,46 Nakhla Pastèque (50grs) 16,34 Nakhla Pastèque (250grs) 58,93 Nakhla Pastèque (250grs) en Cannette 61,46 Nakhla Cerise (25grs) 9,27 Nakhla Cerise (50grs) 16,34 Nakhla Cerise (250grs) 58,93 Nakhla Cerise (250grs) en Cannette 61,46 Nakhla Orange (25grs) 9,27 Nakhla Orange (50grs) 16,34 Nakhla Orange (250grs) 58,93 Nakhla Orange (250grs) en Cannette 61,46 Nakhla Abricot (25grs) 9,27 Nakhla Abricot (50grs) 16,34 Nakhla Abricot (250grs) 58,93 Nakhla Abricot (250grs) en Cannette 61,46 3 Nakhla Pomme (25grs) 9,27 Nakhla Pomme (50grs) 16,34 Nakhla Pomme (250grs) 58,93 Nakhla Pomme (250grs) en Cannette 61,46 Nakhla Pêche (25grs) 9,27 Nakhla Pêche (50grs) 16,34 Nakhla Pêche (250grs) 58,93 Nakhla Pêche (250grs) en Cannette 61,46 Nakhla Noix de Coco ( 25grs) 9,27 Nakhla Noix de Coco (50grs) 16,34 Nakhla Noix de Coco (250grs) 58,93 Nakhla Noix de Coco (250grs) en Cannette 61,46 Nakhla Chocomint ( 25grs) 9,27 Nakhla Chocomint (50grs) 16,34 Nakhla Chocomint (250grs) 58,93 Nakhla Chocomint (250grs) en Cannette 61,46 Nakhla Mangue ( 25grs) 9,27 Nakhla Mangue (50grs) 16,34 Nakhla Mangue (250grs) 58,93 Nakhla Mangue (250grs) en Cannette 61,46 Nakhla Citron ( 25grs) 9,27 Nakhla Citron (50grs) 16,34 Nakhla Citron (250grs) 58,93 Nakhla Citron (250grs) en Cannette 61,46 Nakhla Cola ( 25grs) 9,27 Nakhla Cola (50grs) 16,34 Nakhla Cola (250grs) 58,93 Nakhla Cola (250grs) en Cannette 61,46 Nakhla Arabian Coffee ( 25grs) 9,27 Nakhla Arabian Coffee (50grs) 16,34 Nakhla Arabian Coffee (250grs) 58,93 Nakhla Arabian Coffee (250grs) en Cannette 61,46 Nakhla Mint (25grs) 9,27 Nakhla Mixed Fruit (25grs) 9,27 Nakhla Licorice (25grs) 9,27 Cheikh Balad (50grs) 15,17 Cheikh Balad (250grs) 53,88 Cheikh Balad Rose (50grs) 15,17 Cheikh Balad Rose (250grs) 53,88 Cheikh Balad Menthe (50grs) 15,17 Cheikh Balad Menthe (250grs) 53,88 4 CIGARES PAR UNITE UNITES PVP* HORS DESIGNATION PAR TVA EN DH BOITE PAR UNITE Amerino Especial 25 25,25 Amerino N° 3 25 24,41 Bolivar Belicosos Fino en 25 25 75,75 Bolivar Gold Medal en 10 10 105,21 Bolivar Royal Coronas en 25 25 84,17 Bolivar Tubos N°1 25 68,18 Bolivar Tubos N°2 25 68,18 Cohiba 1966-2011 en 10 10 378,75 Cohiba BHK 52 en 10 10 218,83 Cohiba BHK 54 en 10 10 286,17 Cohiba BHK 56 en 10 10 319,83 Cohiba Coronas Especiales en 5*5 25 138.88 Cohiba Coronas Especiales en 25 25 138.88 Cohiba Esplendidos 25 210,42 Cohiba Exquisitos 25 84,17 Cohiba Genios en 10 10 185,17 Cohiba Genios en 25 25 185,17 Cohiba Lanceros en 5*5 25 168,33 Cohiba Lanceros en 25 25 168,33 Cohiba Magico en 10 10 155,71 Cohiba Magico en 25 25 155,71 Cohiba Panetelas 25 71,54 Cohiba Robustos 25 143,08 Cohiba Secretos en 10 10 79,96 Cohiba Secretos en 25 25 79,96 Cohiba Siglo I en 25 25 67,33 Cohiba Siglo I en 5*5 25 67,33 Cohiba Siglo II en 25 25 84,17 Cohiba Siglo II en 5*5 25 84,17 Cohiba Siglo II AT en 3*5 15 92,58 Cohiba Siglo III en 25 25 96,79 Cohiba Siglo III en 5*5 25 96,79 Cohiba Siglo III AT en 3*5 15 105,21 Cohiba Siglo IV en 25 25 113,63 Cohiba Siglo IV en 5*5 25 113,63 Cohiba Siglo IV AT en 3*5 15 126,25 Cohiba Siglo V en 25 25 159,92 Cohiba Siglo V en 5*5 25 159,92 Cohiba Siglo V AT en 3*5 15 168,33 Cohiba Siglo VI 25 185,17 Cohiba Siglo VI AT en 3*5 15 202,00 Cuaba Divinos 25 68,18 Cuaba Exclusivos 25 75,75 Cuaba Piramides 2008 10 176,75 Cuaba Salomon 10 143,08 Cuaba Traditionales 25 68,18 Davidoff 2000 en 25 25 67,33 Davidoff 3000 en 25 25 71,54 5 Davidoff N° 3 en 20 20 54,71 Davidoff Special T en 20 20 126,25 Davidoff Tubos en 20 20 109,42 Flor de Copan Churchill 25 68,18 Flor de Copan Robusto 25 68,18 Fonseca Delicias en 25 25 21,04 Fonseca KDT Cadetes en 25 25 21,04 Guantanamera Cristales en 10 10 14,31 Guantanamera Decimos en 25 25 10,10 Guantanamera Minutos en 5 5 12,63 Guantanamera Minutos en 25 25 12,63 Guantanamera Puritos en 50 50 6,73 H.Upmann Epicures en 25 25 25,25 H.Upmann Magnum 46 en 25 25 75,75 H.Upmann Magnum 46 AT 15 84,17 H.Upmann Magnum 50 en 25 25 122,04 H.Upmann Noellas (LCH) en 25 25 80,80 H.Upmann Upmann No.
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