Skip to content
DRAFT 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

ECON-PR-784421

Committee on Economic and Monetary Affairs · Rapporteur: Tomáš Kubín

Official HTML ↗ PDF DOCX
✦ In shortFull text
✦ 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.

This draft report proposes amendments to the Commission's proposal for a Council directive on excise duty for tobacco and tobacco-related products. It approves the proposal as amended, adding new product categories to guide levels and adjusting taxation rules. The report calls for a gradual increase in minimum rates, differentiated treatment of products, and adjustments to indexation and price level index mechanisms. It also extends the transitional period to the end of 2032.

Committee position. The rapporteur proposes to approve the Commission proposal as amended, with targeted adjustments to guide levels, indexation, price level index, and transitional period.

Key points

  1. Approves the Commission proposal as amended and calls on the Commission to alter its proposal accordingly.
  2. Adds new excise duty categories to guide levels for private individuals' acquisitions, including heated tobacco, liquid for electronic cigarettes, and nicotine pouches.
  3. Sets guide levels for manufactured tobacco and tobacco-related products: smoking tobacco 1.0 kg, heated tobacco 800 items or 260 g, liquid for e-cigarettes 80 ml, nicotine pouches 560 g.
  4. Proposes a more gradual and pragmatic increase of minimum excise duty rates to avoid market disruption and illicit trade.
  5. Supports differentiated tax treatment based on product characteristics and health risks, avoiding a one-size-fits-all approach.
  6. Limits the indexation of minimum rates to core inflation and caps adjustments at 12% for predictability.
  7. Increases the weight of the price level index in calculating minimum rates from one third to one half.
  8. Extends the transitional period by one year until the end of 2032 to allow smooth implementation.

Who is affected

  • Tobacco manufacturers and importers: face new guide levels for novel products and adjusted minimum rates.
  • National tax authorities: must implement new categories and adjusted calculation methods.
  • Consumers: may see changes in prices due to tax adjustments.

Figures and deadlines

  • 1.0 kg for smoking tobacco, 800 items or 260 g for heated tobacco, 80 ml for liquid, 560 g for nicotine pouches.
  • Maximum adjustment of 12% for indexation.
  • Price level index weight increased from one third to one half.
  • Transitional period extended until end of 2032.

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