Amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products

AM_Com_LegReport

Amendment 3

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Recital 2 a (new)

Text proposed by the Commission

Amendment

(2a) Cross-border purchases of tobacco by private individuals, where products are bought in one Member State and brought into another for personal consumption, undermine the proper functioning of the internal market and national public health policies aimed at reducing smoking prevalence. Taking into account the revision of Council Directive (EU) XX/XXX [OP please insert number and year of the Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products adopted the same day as this Directive], it is appropriate that the provisions in Council Directive (EU) 2020/262 for the acquisition of excise goods by private individuals are updated, including to reflect changes to tobacco product categories and to introduce new categories for manufactured tobacco and tobacco related products, including e-cigarettes, heated tobacco and nicotine pouches.

Or. en

Amendment 4

Billy Kelleher

Proposal for a directive

Recital 2 a (new)

Text proposed by the Commission

Amendment

(2a) Purchasing behaviours for tobacco products within the internal market have evolved, with individuals taking advantage of price disparities between Member States to acquire quantities that may not correspond to personal use. At the same time, it is inherently difficult for authorities to distinguish personal use from commercial intent due to the relatively large indictivative thresholds and therefore Member States face significant practical difficultienforcing these thresholds. In order to ensure a more effective and uniform application of those rules, and to contribute to the overall goal of protecting public health, it is appropriate to adjust the indicative quantitative thresholds for tobacco products.

Or. en

Amendment 5

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Recital 2 b (new)

Text proposed by the Commission

Amendment

(2b) Changes to the guide levels should be based on the principle that products in the new categories under Council Directive (EU) XX/XXX [OP please insert number and year of the Council Directive on the structure and rates of excise duty applied to tobacco and tobacco related products adopted the same day as this Directive] serve as substitutes for products already subject to guide levels under Council Directive (EU) 2020/262. Guide levels for these new categories should therefore be comparable to those products already in scope. Furthermore, the existing guide levels for manufactured tobacco no longer reflect current public health objectives or consumption patterns. It is therefore appropriate to reduce those levels to ensure they remain fit for purpose. This approach ensures coherence between taxation and movement rules, discourages tax-driven substitution between different products, and reinforces public health policies to reduce smoking prevalence by maintaining the effective price where tobacco is available.

Or. en

Amendment 6

Rasmus Andresen

on behalf of the Verts/ALE Group

Proposal for a directive

Article 1 – paragraph 1 – point 1 a (new)

Directive (EU) 2020/262

Article 32 – paragraph 3 – point a

Present text

Amendment

(1a) in Article 32(3), point (a) is replaced by the following:

a) for tobacco products:

a) for tobacco and tobacco related products:

– cigarettes: 800 items,

– cigarettes: 400 items,

– cigarillos (cigars weighing not more than 3 g each): 400 items,

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

– cigars: 200 items,

– cigars: 100 items,

– smoking tobacco: 1,0 kg;

– smoking tobacco: 500 g,

– heated tobacco: 400 items or 130 g of other formats,

– liquid for electronic cigarettes: 50 ml,

– nicotine pouches, other nicotine products: 300 g.

Or. en

https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1772707890619&uri=CELEX%3A52025PC0581

Amendment 7

Billy Kelleher

Proposal for a directive

Article 1 – paragraph 1 – point 1 a (new)

Directive (EU) 2020/262

Article 32 – paragraph 3 – point a

Present text

Amendment

(1a) in Article 32(3), point (a) is replaced by the following:

a) for tobacco products:

a) for tobacco products:

– cigarettes: 800 items,

– cigarettes: 400 items,

– cigarillos (cigars weighing not more than 3 g each): 400 items,

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

– cigars: 200 items,

– cigars: 100 items,

– smoking tobacco: 1,0 kg;

– smoking tobacco: 0,5 kg;

Or. en

https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1772707890619&uri=CELEX%3A52025PC0581

Amendment 8

César Luena, Jonás Fernández, Niels Fuglsang, Matthias Ecke

Proposal for a directive

Article 1 – paragraph 1 – point 1 a (new)

Directive (EU) 2020/262

Article 32 – paragraph 3 – point a

Present text

Amendment

(1a) in Article 32(3), point (a) is replaced by the following:

a) for tobacco products:

a) for manufactured tobacco and tobacco related products:

– cigarettes: 800 items,

– cigarettes: 400 items,

– cigarillos (cigars weighing not more than 3 g each): 400 items,

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

– cigars: 200 items,

– cigars: 200 items,

– smoking tobacco: 1,0 kg;

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

– waterpipe tobacco: 0,5kg,

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

– liquids for electronic e-cigarettes: 40ml,

– nicotine pouches and other nicotine products: 200g,

Or. en

https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1772707890619&uri=CELEX%3A52025PC0581

Amendment 9

Christophe Gomart

Proposal for a directive

Article 1 – paragraph 1 – point 1 a (new)

Directive (EU) 2020/262

Article 32 – paragraph 3 – point a

Present text

Amendment

(1a) in Article 32(3), point (a) is replaced by the following:

a) for tobacco products:

a) for tobacco products:

– cigarettes: 800 items,

– cigarettes: 200 items,

– cigarillos (cigars weighing not more than 3 g each): 400 items,

– cigarillos (cigars weighing not more than 3 g each): 100 items,

– cigars: 200 items,

– cigars: 50 items,

– smoking tobacco: 1,0 kg;

– smoking tobacco: 0,25 kg;

Or. en

https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1772707890619&uri=CELEX%3A52025PC0581