Draft implementing decree on tobacco labels
The proposed legislation concerns technical legislative changes in connection with the revision of the authorising provisions in the draft Excise Duties Act (Notification 2018/293/CZ).The draft implementing legislation stipulates the dimensions, particulars, design and graphical representation of tobacco labels, and the method of placing them on unit packets, plus details of how tobacco labels are ordered, the tobacco label order form, details of how tobacco labels are received, how tobacco label records are kept and the form used for this purpose, and the manner in which unused or damaged tobacco labels are returned.
In connection with the introduction of a new tax on heated tobacco products, the draft legislation lays down requirements for tobacco labels for these new products and related obligations. The proposed effective date of the draft implementing legislation for heated tobacco products is
1 January 2019, i.e. the effective date of the new tax on heated tobacco products in the draft Excise Duties Act, while for tobacco products (cigarettes, smoking tobacco and cigars) the proposed effective date is 15 February 2019.
Keywords: tobacco products, marking with tobacco labels, excise duty on tobacco products, cigarettes, smoking tobacco, cigars, heated tobacco products