1) Draft Act amending the Tobacco Act, and the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act
2) Draft Minister for Finance Regulation on the design and types of
revenue stamps for alcohol and tobacco products, the procedure for
ordering revenue stamps, the procedure for dispatching alcohol and
tobacco products bearing revenue stamps to another excise warehouse
keeper, and the composition of data on a delivery note for revenue
The draft act relates to tobacco products as well as new types of tobacco products, referred to as ‘alternative tobacco products’ therein. Alternative tobacco products include, for example, e-cigarette refill liquids, steam stones used as a substitute product for waterpipe tobacco and liquids added to steam stones. Tobacco products are subject to excise duty; it is €0.2/ml for tobacco liquids or €0.2/mg for gel products. The excise tax for solid tobacco substitutes (e.g. steam stones) is similar to that for smoking tobacco. According to the effective Act, tobacco products are subject to revenue stamping. Tobacco products brought by passengers from foreign countries or sent by mail are not subject to revenue stamping. The acquisition of tobacco products through distance selling is prohibited under the Tobacco Act. The Act is scheduled to enter into force on 1 January 2018.