Excise duty: structure and rates applied on manufactured tobacco

A consultation on the structure and rates of excise duty applied to manufactured tobacco. The amendments set minimum excise duty levels per 1 000 cigarettes and per kilogram of fine-cut tobacco, the share of excise duty in the weighted average retail selling price, timelines and derogations for certain Member States, the specific component of the duty, and national minimum consumer prices for public health and tobacco-prevention purposes.