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Consultation procedure First reading

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

Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.

Where it stands: Parliament gave its opinion on 17 June 2026. The Council takes the final decision.

  1. ✓ Referred to committee 6 October 2025
  2. ✓ Committee work Report adopted 3 June 2026
  3. ✓ Tabled for plenary 8 June 2026
  4. ✓ Plenary vote Rejected 17 June 2026
  5. 5 Adopted by the Council
How a file moves through Parliament

A file is referred to one lead committee (others may give an opinion). Its rapporteur writes a draft report, committee members table amendments, and the committee votes to adopt the report. The report is then tabled for all MEPs; political groups can table further amendments, which are voted on before the final vote in plenary. The Council takes the final decision, and the act is published in the Official Journal.

Who is working on it

Lead committee
ECON — Economic and Monetary Affairs
Rapporteur
Tomáš KUBÍN PfE
Shadow rapporteurs
Marco FALCONE PPECésar LUENA S&DFrancesco VENTOLA ECRBilly KELLEHER RenewRasmus ANDRESEN Verts/ALEGaetano PEDULLA' The LeftRada LAYKOVA ESN

The rapporteur drafts and negotiates the text for the lead committee; each other political group names a shadow rapporteur to follow the file.

The text, version by version

Adopted by Parliament · latest Adopted text TA10-0211/2026 17 June 2026 ✦ Parliament rejected the Commission proposal for a Council directive on the structure and rates of excise duty applied to tobacco and tobacco related products, and called on the Commission to withdraw it.⇄ what changed Tabled for plenary Report A10-0161/2026 8 June 2026 ✦ Parliament's amended version of the proposed Council directive on excise duty for tobacco and related products sets new minimum rates and structures, with transitional periods and adjustments for inflation and price levels.⇄ what changed Committee draft Draft report (ECON) 9 March 2026 ✦ This draft report proposes amendments to the Commission's recast directive on excise duty for tobacco products. It adjusts definitions, rates, and transitional periods, and adds provisions on indexation and impact assessments.

Committee draft → Tabled for plenary: Extends transitional periods for several products and adjusts minimum rates for nicotine products and heated tobacco. Adds new product definitions and closes loopholes for waterpipe tobacco, heated tobacco, and nicotine pouches. Changes the inflation adjustment cap and price level index weighting, affecting how minimum rates are calculated. Adds recitals and articles on economic sustainability, impact assessments for cigars, and reporting requirements. The other changes are formal or wording: updated citations, rephrased definitions, and deleted explanatory notes. see the changes →

Newest version first. Open a version to read it in full. “What changed” shows the differences paragraph by paragraph; ✦ lines are AI-written from the texts themselves.

Timeline

  1. Plenary stage
  2. 17 June 2026 Plenary vote
    Sitting of 17 June 2026 📄 Adopted text TA10-0211/2026📄 Report A10-0161/2026
    Rejected Rejected by a large majority
    For 181 Against 439 Abstained 38

    Final vote at 13:59 · 28% of votes cast in favour · every MEP’s position →

    How the vote unfolded · 16 ballots

    adopted rejected lapsed square = amendment circle = part of the text decisive vote Solid = roll call (click for every MEP’s vote); faded = no individual positions

    Show all 16 ballots in voting order
    1. Amendments by the committee responsible — put to the vote collectively Amendments by the committee responsible – put to the vote collectively
    electronic vote (totals only) — no individual positions recorded
    Rejected
    2. Amendment 94 to Article 12, after paragraph 3 13:55 A10-0161/2026 – Tomáš Kubín – Article 12, after § 3 – Am 94
    Rejected
    3. Amendment 95 to Article 12, paragraph 4 13:55 A10-0161/2026 – Tomáš Kubín – Article 12, § 4 – Am 95
    Rejected
    4. Amendment 96 to Article 12, after paragraph 4 13:55 A10-0161/2026 – Tomáš Kubín – Article 12, after § 4 – Am 96
    Rejected
    5. Separate vote on Article 12, after paragraph 4
    electronic vote (totals only) — no individual positions recorded
    Adopted
    6. Amendments 60 + 61 (voted as one) to Article 16 13:56 A10-0161/2026 – Tomáš Kubín – Article 16 – Am 60-61
    Adopted
    7. Separate vote on Article 16
    — no individual positions recorded
    8. Amendments 67 + 70 (voted as one) to Article 20 13:57 A10-0161/2026 – Tomáš Kubín – Article 20 – Am 67-70
    Rejected
    9. Separate vote on Article 20
    — no individual positions recorded
    Rejected
    10. Amendment 89 to recital 3 13:57 A10-0161/2026 – Tomáš Kubín – Recital 3 – Am 89
    Rejected
    11. Amendment 90, adding text after Recital 3 13:57 A10-0161/2026 – Tomáš Kubín – After Recital 3 – Am 90
    Rejected
    12. Amendment 91, adding text after Recital 4 13:57 A10-0161/2026 – Tomáš Kubín – After Recital 4 – Am 91
    Adopted
    13. Amendment 92 to recital 15 13:58 A10-0161/2026 – Tomáš Kubín – Recital 15 – Am 92
    Rejected
    14. Amendment 93 to recital 18 13:58 A10-0161/2026 – Tomáš Kubín – Recital 18 – Am 93
    Rejected
    15. Separate vote on recital 18
    electronic vote (totals only) — no individual positions recorded
    Adopted
    16. Final vote 13:59 A10-0161/2026 – Tomáš Kubín – Commission proposal to the Council
    Rejected
  3. 10 June – 15 June 2026 96 amendments tabled for the plenary vote

    Groups propose changes to the tabled text; each is voted on before the final vote.

    📄 Amendments 1–87📄 Amendment 88📄 Amendments 89–96
  4. 8 June 2026 Report tabled for plenary

    This is the text all MEPs vote on. Political groups can still table amendments to it.

    📄 Report A10-0161/2026
  5. Committee stage
  6. 3 June 2026 Committee vote: report adopted

    ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.

  7. 15 April 2026 Amendments tabled in committee

    Members of ECON (Economic and Monetary Affairs) proposed changes to the draft.

    📄 Amendments in committee (ECON)
  8. 9 March 2026 Draft report published

    The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.

    📄 Draft report (ECON)
  9. 3 December 2025 Committee opinion adopted

    The opinion is attached to the report for the lead committee to consider.

    📄 JURI-AL-781255
  10. 6 October 2025 Referred to the ECON (Economic and Monetary Affairs) committee

    The lead committee prepares Parliament’s report.