General arrangements for excise duty applied to tobacco and tobacco related products

10.6.2026 A100160/4

Amendment 4

César Luena

on behalf of the S&D Group

Billy Kelleher

on behalf of the Renew Group

Rasmus Andresen

on behalf of the Verts/ALE Group

Jussi Saramo

on behalf of The Left Group

Report A100160/2026

Tomáš Kubín

General arrangements for excise duty applied to tobacco and tobacco related products

(COM(2025)0581 – C10-0296/2025 – 2025/0581(CNS))

Proposal for a directive

Article 1 a (new)

Directive (EU) 2020/262

Article 32 – paragraph 3 – point a

Text proposed by the Commission

Amendment

Article1a

Directive (EU) 2020/262 is amended as follows:

in Article 32(3), point (a) is replaced by the following: ‘for manufactured tobacco and tobacco related products:

- cigarettes: 400 items,

- cigarillos (cigars weighing not more than 3 g each): 200 items,

- cigars: 200 items

- waterpipe tobacco: 0,5 kg

- other smoking tobacco and other manufactured tobacco: 0,5 kg

- heated tobacco sticks: 400 items or 130 g in other formats,

- liquids for electronic e-cigarettes: 50 ml,

- nicotine pouches and other nicotine products: 300g,

By way of derogation from paragraph 2, Member States may lay down fixed quantities of manufactured tobacco and tobacco related products to determine whether the excise goods referred to in paragraph 1 are intended for the own use of a private individual. Those fixed quantities shall not be lower than the amounts set out this point.

Or. en