# Structure and rates of excise duty applied to tobacco and tobacco related products (recast)

European Parliament procedure 2025/0580(CNS) (CNS, 10th term, committee ECON). Stage: None. 329 committee amendments tabled by 37 Members between 2026-04-15 and 2026-04-15.

## What the amendments focus on

This procedure recasts the structure and rates of excise duty on tobacco and tobacco related products, updating Directive 2011/64/EU. Amendments extend taxation to novel nicotine products such as heated tobacco, electronic cigarette liquids and nicotine pouches, setting minimum rates in euros and as percentages of the retail selling price, with updates every three years using the Eurostat harmonised index of consumer prices. They address illicit trade citing Europol and the EESC, delegated acts under Article 290 TFEU, medical-use exemptions, definitions closing loopholes, and coherence with the review of Directive 2014/40/EU on tobacco products.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Marco FALCONE | Italy | PPE | 52 | https://amendeu.com/md/meps/257137.md |
| César LUENA | Spain | S&D | 40 | https://amendeu.com/md/meps/197721.md |
| Matthias ECKE | Germany | S&D | 39 | https://amendeu.com/md/meps/237465.md |
| Jonás FERNÁNDEZ | Spain | S&D | 39 | https://amendeu.com/md/meps/125046.md |
| Niels FUGLSANG | Denmark | S&D | 39 | https://amendeu.com/md/meps/101585.md |
| Gaetano PEDULLA' | Italy | GUE/NGL | 32 | https://amendeu.com/md/meps/257126.md |
| Rasmus ANDRESEN | Germany | Verts/ALE | 28 | https://amendeu.com/md/meps/197448.md |
| Gilles BOYER | France | RE | 27 | https://amendeu.com/md/meps/197577.md |
| Stéphanie YON-COURTIN | France | RE | 27 | https://amendeu.com/md/meps/197581.md |
| Billy KELLEHER | Ireland | RE | 27 | https://amendeu.com/md/meps/197818.md |
| Bruno GONÇALVES | Portugal | S&D | 27 | https://amendeu.com/md/meps/257059.md |
| Denis NESCI | Italy | ECR | 26 | https://amendeu.com/md/meps/239260.md |
| Giovanni CROSETTO | Italy | ECR | 26 | https://amendeu.com/md/meps/257094.md |
| Francesco VENTOLA | Italy | ECR | 26 | https://amendeu.com/md/meps/257099.md |
| Mariateresa VIVALDINI | Italy | ECR | 25 | https://amendeu.com/md/meps/257143.md |

## Official source documents

- PE786.900: https://www.europarl.europa.eu/doceo/document/ECON-AM-786900_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2025-0580-CNS · machine-readable: https://amendeu.com/data/dossiers/2025-0580-CNS.json

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Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2025-0580-CNS
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