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REPORT (COM(2025)0581 – C100296/2025 – 2025/0581(CNS))

On the proposal for a Council directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products

A-10-2026-0160

Committee on Economic and Monetary Affairs · Rapporteur: Tomáš Kubín

✦ In short · AI summary of this text, generated 4 Sept 2026

Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.

Parliament approves the Commission proposal as amended, adding new excise duty categories to guide levels for private acquisitions and adjusting guide levels for tobacco and related products. The amendments set guide levels for heated tobacco, liquid for electronic cigarettes, and nicotine pouches, and replace the guide level for smoking tobacco.

Committee position. The Committee on Economic and Monetary Affairs proposes to approve the Commission proposal as amended, with targeted adjustments to guide levels and recitals.

Key points

  1. Approves the Commission proposal as amended and calls on the Commission to alter its proposal accordingly.
  2. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament.
  3. Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal.
  4. Adds a recital stating that new excise duty categories should be added to the guide levels for private individuals' acquisitions.
  5. Adds a recital stating that guide levels for new categories should be comparable to those of products already subject to guide levels.
  6. Replaces the guide level for manufactured tobacco and tobacco related products with separate levels: smoking tobacco 1.0 kg, heated tobacco 800 items or 260 g, liquid for e-cigarettes 80 ml, nicotine pouches 560 g.

Who is affected

  • Private individuals acquiring tobacco products for their own use, as guide levels for acquisitions are set.
  • Manufacturers and sellers of heated tobacco, e-cigarette liquid, and nicotine pouches, as new guide levels apply.

Figures and deadlines

  • 1.0 kg for smoking tobacco
  • 800 items or 260 g for heated tobacco
  • 80 ml for liquid for electronic cigarettes
  • 560 g for nicotine pouches and other nicotine products

Legal basis: Article 113 of the Treaty on the Functioning of the European Union