EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT

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1 OPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT July 2018 EXCISE DUTY TABLES (Tax receipts Manufactured Tobacco) Can be consulted on DG TAXUD Web site: The information is supplied by the respective Member States. The Commission cannot be held responsible for its accuracy or completeness, neither does its publication imply an endorsement by the Commission of those Member States' legal provisions. European Commission, 2018 Reproduction is authorised, provided the source and web address ( are acknowledged. B-1049 Brussels - Belgium - Office: SPA3 6/070. Telephone: direct line (+32-2) , switchboard TAXUD-C2-TABLES@ec.europa.eu

2 REVENUES FROM TAXES ON CONSUMPTION

3 TABLE OF CONTENTS O EXCHANGE RATES... 4 REVENUES FROM TAXES ON CONSUMPTION... 7 Manufactured tobacco

4 O EXCHANGE RATES Member State National Currency Value of National Currencies in 1 January BE BG BGN 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 CZ CZK 26,364 26,825 26,285 25,088 25,505 25, ,693 27,023 27,021 25,494 DK DKK 7,4552 7,4499 7,4415 7,4531 7,4335 7,4602 7,4586 7,4434 7,4620 7,4349 7,4437 DE EE EEK 15, , ,6466 EE EL ES FR HR HRK 7,6280 7,6713 7,6415 7,5548 7,4640 IE IT CY LV LVL 0,6988 0,7083 0,7093 0,7098 0,6998 0,6981 LV LT LTL 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 LT LU HU HUF 253,22 265,48 269,85 278,39 314,3 291,71 298,66 318,75 315,39 309,45 308,59 MT MTL MT NL AT PL PLN 3,6013 4,1638 4,1030 3,9578 4,4733 4,0727 4,1658 4,3053 4,2955 4,4123 4,1633 PT RO RON 3,583 4,035 4,2253 4,2725 4,3325 4,4363 4,4879 4,5020 4,5170 4,5390 4,6525 SI SK SKK 33,586 SK -- FI SE SEK 9, , ,1930 8,9370 8,9275 8,5704 8,8561 9,4702 9,1696 9,5438 9,8283 UK GBP 0,7413 0,961 0, , , ,814 0, , , , , rates published in the Official Journal of the European Union C1 of 4/1/2008; 2009 rates published in the Official Journal of the European Union C1 of 6/1/2009; 2010 rates published in the Official Journal of the European Union C1 of 5/1/2010; 2011 rates published in the Official Journal of the European Union C1 of 4/1/2011;

5 2012 rates published in the Official Journal of the European Union C1 of 2/1/2012; 2013 rates published in the Official Journal of the European Union C1 of 2/1/2013; 2014 rates published in the Official Journal of the European Union C1 of 3/1/ rates published in the Official Journal of the European Union C1 of 6/1/ rates published in the Official Journal of the European Union C1 of 5/1/2016 The Lithuanian litas "LTL" irrevocably fixed as of 1 January 2015 (=3,45280 LTL to 1 euro) Official Journal L233, 06/08/2014, Council Regulation (EU) No. 851/2014 of 23 July 2014 amending Regulation (EC) No 2866/98. The Latvian lats LVL irrevocably fixed as of 1 January 2014 (=0, LVL to 1 euro) Official Journal L243, 21/09/2013, Council Regulation (EU) No 870/2013 of 9 July 2013 amending Regulation (EC) No 2866/98 The Estonian kroon "EEK' irrevocably fixed as of 1 January 2011 (=15,6466 EEK to 1 euro) Official Journal L 196, 28/7/2010, Council Regulation (EU) No 671/2010 of 13 July 2010 amending Regulation (EC) No 2866/98 The Slovak koruna "SKK" irrevocably fixed as of 1 January 2009 (=30,1260 SKK to 1 euro) Official Journal L 195, 24/7/2008, Council Regulation (EC) No 694/2008 amending Council Regulation (EC) No 2866/98. The Cyprus pound "CYP" irrevocably fixed as of 1 January 2008(=0, CYP to 1 euro) Official Journal L256, 2/10/2007, Council Regulation (EC) No 1135/2007 amending Council Regulation (EC) No 2866/98. The Maltese lira "MTL" irrevocably fixed as of 1 January 2008 (=0, MTL to 1 euro) Official Journal L256, 2/10/2007, Council Regulation (EC) No 1134/2007 amending Council Regulation (EC) No 2866/98. 5

6 MANUFACTURED TOBACCO

7 REVENUES FROM TAXES ON CONSUMPTION (EXCISE DUTIES AND SIMILAR CHARGES) OTHER THAN VAT Manufactured tobacco (in millions) I II III IV MS Year NatCurr BE BG CZ DK DE Cigarettes Cigars Cigarillos Other smoking tobaccos NatCurr NatCurr NatCurr NatCurr ,01 14,04 *Cigars 210, ,51 12,67 *Cigars 245, ,55 12,57 *Cigars 287, ,95 10,03 * Cigars 264, ,80 12,14 * Cigars 324, ,26 11,83 * Cigars 446, ,82 12,13 * Cigars 477,84* ,28 11,71 *Cigars 544, ,70 11,08 *Cigars 597, ,58 11,59 *Cigars 590, BGN 1711,86 875,26 3,18 1,62 *Cigars BGN 1764,01 901,94 4,00 2,05 *Cigars BGN 1492,13 762,92 1,30 0,66 *Cigars 26,90 13, BGN 1671,25 854,51 1,65 0,84 *Cigars 20,84 10, BGN 1788,94 914,69 1,97 1,01 *Cigars 19,23 9, BGN 1776,75 908,45 2,17 1,11 *Cigars 24,90 12, BGN 1760,17 899,97 2,07 1,06 *Cigars 24,96 12, BGN 2046, ,32 2,08 1,07 *Cigars 33,50 17, BGN 2260, ,02 2,42 1,24 *Cigars 40,62 20, BGN 2317, ,09 2,33 1,19 *Cigars 48,49 24, CZK 37189, ,61 63,61 2,41 *Cigars 253,75 9, CZK 36888, ,14 60,53 2,26 *Cigars 755,47 28, CZK 41432, ,3 71,41 2,72 *Cigars 962,92 36, CZK 43360, ,34 71,42 2,85 *Cigars 1531,73 61, CZK , ,33 71,14 2,79 * Cigars 2 033,51 79, CZK , ,15 92,50 3,67 * Cigars 2 364,59 93, CZK , ,80 157,51 5,72 * Cigars 3 341,48 121, CZK , ,65 105,94 3,83 * Cigars 2 803,13 101, CZK , ,17 107,77 3,99 * Cigars 2 851,48 105, CZK , ,66 171,01 6,33 * Cigars 2 961,10 109, DKK 6799,50 912,05 40,71 5,46 *Cigars 366,11 49, DKK 6972,44 935,91 38,50 5,17 *Cigars 367,13 49, DKK 7764, ,80 34,53 4,63 *Cigars 429,28 57, DKK 7005,13 942,37 31,99 4,30 *Cigars 428,53 57, DKK 7647, ,10 50,60 6,78 *Cigars 513,66 68, DKK 7876, ,81 45,93 6,16 *Cigars 489,45 65, DKK 6576,14 883,49 49,93 6,71 *Cigars 472,71 63, DKK 7185,17 962,90 110,88 14,86 *Cigars 446,95 59, DKK 6639,58 889,79 60,60 8,12 *Cigars 408,48 54, DKK 7150,81 961,79 66,92 9,00 *Cigars 390,95 52,58 7

8 EE EL ,58 85,55 *Cigars 1216, ,80 59,59 *Cigars 1346, ,62 64,10 *Cigars 1422, ,04 95,33 *Cigars 1631, ,52 131,89 * Cigars ,84 121,77 * Cigars 1793, ,72-129,53 * Cigars 1873, ,66-94,94 * Cigars 1938, ,47 96,78 *Cigars 1959, ,98 92,91 *Cigars 1926, EEK 1500,00 95,87 0,60 0,04 11,60 0,74 8,30 0, EEK 2051,00 131,08 0,60 0,04 9,70 0,62 26,20 1, EEK 1735,00 110,91 0,70 0,04 9,20 0,59 48,90 3, , , , , ,40 0,06 0,91 3, ,29 0,07 1,02 4, ,76 0,06 1,00 4, ,99 0,06 1,07 4, ,44 0,04 1,11 4, ,01 0,11 1,55 5, ,18 *Cigarettes *Cigarettes *Cigarettes ,15 *Cigarettes *Cigarettes *Cigarettes , ,53 *Cigarettes *Cigarettes *Cigarettes *Cigarettes *Cigarettes *Cigarettes ,02 *Cigarettes *Cigarettes *Cigarettes ,16 *Cigarettes *Cigarettes *Cigarettes ,89 *Cigarettes *Cigarettes *Cigarettes ,22 *Cigarettes *Cigarettes *Cigarettes ,74 *Cigarettes *Cigarettes *Cigarettes ,10 *Cigarettes *Cigarettes *Cigarettes (*) = Figure included in... BE: (*) Column IV: Other smoking tobaccos includes also fine-cut tobacco BG: (*) Column II «Cigars» includes Cigars, Cigarillos and Other smoking tobacco DE: (*) Column IV: Other smoking tobaccos includes two categories of tobacco: Fine cut tobacco and Pipe tobacco 8

9 ...Revenues Manufactured tobacco... (in millions) I II III IV MS Year NatCurr ES FR HR IE IT Cigarettes Cigars Cigarillos Other smoking tobaccos NatCurr NatCurr NatCurr NatCurr ,30-43,94 *Cigars - 110, ,83-46,29 *Cigars - 208, ,34 50,65 *Cigars 282, ,57 58,78 *Cigars 400, ,78 75,66 *Cigars 544, ,77 102,71 *Cigars 647, *Cigars ,94 114,79 *Cigars 603, ,09 116, ,31 103,82 *Cigars 567, ,43 *Cigarettes *Cigarettes *Cigarettes ,49 *Cigarettes *Cigarettes *Cigarettes **9393,23 **151,23 *Cigars **814, **9904,67 **156,26 *Cigars **882, ** 9951,19 ** 158,62 * Cigars ** 1025, ** 9783,56 ** 158,65 * Cigars ** 1176, **9768,57 **160,87 * Cigars **1276, **9827,17 **158,56 * Cigars **1345, ,68 145, , ,54 155, , HRK 2009 HRK 2010 HRK 2011 HRK 2012 HRK 2013 HRK 3616,92 474,16 * * * * * * 2014 HRK 3875,57 505,20 * * * * * * 2015 HRK 4.187,21 547,96 * * * * * * 2016 HRK 4.475,26 592,37 * * * * * * 2017 HRK 4.374,06 586,02 * * * * * * ,64 10,17 *Cigars 4, ,93 9,61 *Cigars 4, ,49 9,66 *Cigars 4, *1112,86 9,28 *Cigars 3, ,58 7,79 *Cigars 3, *Cigars *Cigars *Cigars *Cigars *Cigars ,87 38,09 12,85 80, ,95 38,82 14,10 101, ,42 39,66 16,68 138,76 9

10 CY LV LT ,94 42,22 19,20 223, ,47 43,86 20,89 397, ,80 43,10 20,44 423, ,94 44,34 20,50 438, ,89 45,79 21,50 * 493, ,2 46,53 22,12 * 517, ,93 48,67 48,47 * 580, ,42 2,66 *Cigars 8, ,06 2,50 *Cigars 8, ,47 2,37 *Cigars 9, ,50 2,53 *Cigars 17, *Cigars ,67 2,12 *Cigars 24, ,69-2,27 *Cigars - 24, ,73-2,27 *Cigars - 22, , ,36 *Cigars - 21, ,31-2,75 *Cigars - 25, LVL 143,10 204,78 0,08 0,11 *Cigars **0,40 0, LVL 113,35 160,04 0,06 0,09 *Cigars **0,57 0, LVL 89,88 126,63 1,31 1,85 *Cigars **0,83 1, LVL 100,46 143,56 3,03 4,33 *Cigars **1,26 1, LVL 100,52 143,99 2,43 3,48 *Cigars **1,43 2, LVL 102,88 146,39 1,65 2,35 *Cigars **1,59 2, *Cigars ** ,12 2,32 *Cigars **2, ,83 2,70 *Cigars **2, ***185,61 ***2,82 *Cigars ***3, LTL 682,09 197,55 0,30 0,09 *Cigars 1,85 0, LTL 687,20 199,03 0,97 0,28 *Cigars 2,19 0, LTL LTL 548,84 631,50 158,95 182,89 2,96 7,71 0,86 2,23 *Cigars *Cigars 2,36 4,47 0,68 1, LTL 685,05 198,41 5,91 1,71 *Cigars 7,54 2, LTL 716,99 207,66 5,78 1,67 *Cigars 9,73 2, LTL 756,59 219,12 6,10 1,77 *Cigars 9,11 2, ,64 1,76 *Cigars 2, ,36 2,03 *Cigars 2, ,23 2,57 *Cigars 3,84 (*) = Figure included in... IE: IT: LV: FR: HR: (*) Column I «Cigarettes» = includes Fine cut smoking tobacco (intended for the rolling of cigarettes). (*) 0.69 of which arising from Heated Tobacco Products. (*) Revenues from cigarillos included in column II (**) included fine-cut smoking tobacco intended for the rolling of cigarettes and from 2015 tobacco leaves (**) It is about value reconstituted without Corsica value (*) Column II, III and IV are included in Column I 10

11 ...Revenues Manufactured tobacco... (in millions) I II III IV MS Year NatCurr LU HU MT NL AT Cigarettes Cigars Cigarillos Other smoking tobaccos NatCurr NatCurr NatCurr NatCurr ,12 1,080 *Cigars 77, ,17 1,690 *Cigars 63, ,69 1,612 *Cigars 80, ,26 1,775 *Cigars 96, ,29 1,783 *Cigars 114, ,83 1,788 *Cigars 132, ,08 1,772 *Cigars 180, ,50 1, , ,51 1,765 *Cigars 174, ,34 1,788 *Cigars 176, HUF , ,71 333,00 1,32 587,00 2, ,00 70, HUF , ,43 299,00 1,13 609,00 2, ,00 78, HUF ,85 787,74 265,59 0,98 825,18 3, ,95 133, HUF ,56 899,89 * * 1381,76 4, ,86 130, HUF ,11 909,96 * * 3011,39 9, ,56 185, HUF ,54 838,66 * * 4012,85 13, ,18 233, HUF ,92 698,44 * * 5047,90 16, ,69 256, HUF ,47 711,55 * * 4502,95 14, ,29 277, HUF ,31 707,63 * * 2425,83 7, ,36 292, HUF ,64 693,48 * * 2485,55 8, ,36 256, ,382 * * 1, ,914 * * 1, ,204 * * 1, ,276 * * 1, ,613 * * 3, ,349 * * 3, ,503 * * 3, ,868 * * 3, ,729 * * 3, ,802 * * 3, *Cigars *Cigars *Cigars *Cigars *Cigars *Cigars *Cigars ,21 7,31 *Cigars 547, ,47 7,30 *Cigars 635, ,49 7,52 *Cigars 627, ,49 *Cigarettes *Cigarettes *Cigarettes ,60 *Cigarettes *Cigarettes *Cigarettes 11

12 PL PT ,00 *Cigarettes *Cigarettes *Cigarettes ,00 *Cigarettes *Cigarettes *Cigarettes ,78 *Cigarettes *Cigarettes *Cigarettes ,10 *Cigarettes *Cigarettes *Cigarettes ,20 *Cigarettes *Cigarettes *Cigarettes ,30 *Cigarettes *Cigarettes *Cigarettes ,90 *Cigarettes *Cigarettes *Cigarettes ,80 *Cigarettes *Cigarettes *Cigarettes 2008 PLN 13460, ,57 *Cigarettes *Cigarettes *Cigarettes 2009 PLN 16057, ,52 *Cigarettes *Cigarettes *Cigarettes 2010 PLN 17436, ,65 *Cigarettes *Cigarettes *Cigarettes 2011 PLN 18264, ,94 *Cigarettes *Cigarettes *Cigarettes 2012 PLN 18578, ,76 *Cigarettes *Cigarettes *Cigarettes 2013 PLN 18205, ,25 *Cigarettes *Cigarettes *Cigarettes 2014 PLN 17922, ,94 *Cigarettes *Cigarettes *Cigarettes 2015 PLN 17789,7 4141,47 *Cigarettes *Cigarettes *Cigarettes 2016 PLN 18484,5 4189,31 *Cigarettes *Cigarettes *Cigarettes 2017 PLN 18782,6 4511,47 *Cigarettes *Cigarettes *Cigarettes ,06 3,10 *Cigars 16, ,42 3,20 *Cigars 21, , ,66 3,56 5,13 *Cigars *Cigars 29,49 74, ,64 4,04 *Cigars 123, ,26 6,06 *Cigars 113, ,99 13,89 *Cigars 136, ,83 19,74 98, ,21 19,72 107, ,28 13,55* 91,83 (*) = Figure included in... HU: (*) included in Column III (Cigarillos) MT: (*) Column II (Cigars) and Column III (Cigarillos) are both included in Column IV AT: (*) Columns II (Cigars), III (Cigarillos) and IV (other smoking tobaccos) are included in Column I (no separate figures for columns II, III and IV available) PL: (*) Column I (Cigarettes) PT : Column II «Cigars» includes Cigars and Cigarillos 12

13 ...Revenues Manufactured tobacco... (in millions) I II III IV MS Year NatCurr RO SI SK FI SE Cigarettes Cigars Cigarillos Other smoking tobaccos NatCurr NatCurr NatCurr NatCurr 2008 RON 3873, ,19 *Cigarettes *Cigarettes *Cigarettes 2009 RON 5090, ,48 *Cigarettes *Cigarettes *Cigarettes 2010 RON 5747, ,27 *Cigarettes *Cigarettes *Cigarettes 2011 RON 6630, , *Cigars 2,10 0, RON 7720, ,23 1,80 0,41 *Cigars **5,40 1, RON 7822, ,99 2,07 0,46 *Cigars **5,90 1, RON 8267, ,24 2,62 0,58 *Cigars **5,84 1, RON 8725, ,81 3,11 0,69 *Cigars **6,48 1, RON 9316, ,59 5,28 1,16 *Cigars **12,97 2, RON 9773, ,61 7,34 1,58 *Cigars **15,31 3, ,75 0,16 *Cigars 0, ,00 0,16 *Cigars **1, ,14 0,15 *Cigars **1, ,38 0,18 *Cigars **2, ,35 0,23 *Cigars **6, ,99 0,26 *Cigars **15, ,93 0,51 *Cigars **16, ,00 1,49 **17, ,01 1,26 **15, ,24 1,1 **17, SKK 13048,36 388,50 *Cigarettes *Cigarettes *Cigarettes ,329 *Cigarettes *Cigarettes *Cigarettes , 05- *Cigarettes 1,00 *Cigarettes 0,08 *Cigarettes 2, ,951 *Cigarettes 1,38 *Cigarettes 0,01 *Cigarettes 3, ,813 2,02 *Cigarettes 0,03 3, *636,346 N/A *Cigarettes N/A N/A ,700 3,399 *Cigarettes 0,1 3, ,621 5,203 0,617 4, ,615 2,345 0,499 7, ,444 2,587 0,623 10, ,08 11,75 *Cigars 40, ,00 13,55 *Cigars 54, ,56 15,01 *Cigars 47, ,85 15,71 *Cigars 61, ,42 17,48 *Cigars 54, ,75 18,01 *Cigars 76, ,89 18,64 *Cigars 66, ,20 20,70 *Cigars 76, ,52 22,65 *Cigars 55, ,67 26,66 *Cigars 79, SEK 7534,35 799,34 48,64 5,16 *Cigars 390,43 41, SEK 8017,00 739,41 51,00 4,70 *Cigars 467,00 43, SEK 8050, , *Cigars 466,

14 UK 2011 SEK 8396,00 940,46 48, *Cigars 458, SEK 8411,00 981, *Cigars 360, SEK 7770,90 877,46 51,49 5,81 *Cigars 314,81 35, SEK , ,01 *Cigars , SEK , ,89 *Cigars , SEK , ,45 *Cigars , SEK , ,00 *Cigars , GBP 7585, ,02 86,00 116,01 *Cigars 500,00 674, GBP 8051, ,73 92,00 95,73 *Cigars 636,30 662, GBP GBP 8252, , , ,70 86,00 87,00 96,47 101,00 *Cigars *Cigars 712,00 874,00 798, , GBP 8591, ,05 88,00 108,11 *Cigars 1020, , GBP 8348, ,81 82,00 98,74 *Cigars 1100, , GBP 8225, ,87 83,00 106,41 *Cigars 1135, , GBP 8032, ,99 78,00 105,68 *Cigars 1158, , GBP 7794, , *Cigars 1226, GBP 8007, ,38 76, *Cigars 1394, (*) = Figure included in... RO (*) included in Column II (**) Column IV includes: 1) for the period : fine-cut smoking tobacco intended for the rolling of cigarettes and other smoking tobacco 2) for year 2016: fine-cut smoking tobacco intended for the rolling of cigarettes, other smoking tobacco and heated tobacco (the revenues from heated tobacco are: 2,56 M RON/0,56 M ) SI: (*) included in Column II (**)Numbers in Column IV include two categories of tobacco: Fine Cut Smoking Tobacco and Other Smoking tobaccos SK: includes all tobacco products; more detailed statistics are not available (**)Numbers in Column IV include two categories of tobacco: Fine Cut Smoking Tobacco and Other Smoking tobaccos. FI: (*) Column IV: Other smoking tobaccos includes two categories of tobacco: tobacco Fine cut Smoking tobacco and Other Smoking tobacco. UK: (*) Column IV: Other smoking tobaccos includes two categories of tobacco: tobacco : Handrolling and Pipe tobacco : Handrolling: = 473 GBP (638,07 ) and Pipe tobacco : = 27,00 GBP (36,42 ) 2009 : Handrolling: = 607 GBP (631,63 ) and Pipe tobacco : = 29,30 GBP (30,49 ) 2010 : Handrolling:: = 683 GBP (766,21 ) and Pipe tobacco : = 29,00 GBP (32,53 ) 2011 : Handrolling: = 845 GBP (1011,81981,06 ) and Pipe tobacco : = 28,00 GBP (33,522,50 ) 2012 : Handrolling: = 991 GBP ( 1217,44152,86 ) and Pipe tobacco : = 29,00 GBP (35,623,74 ) 2013 :Handrolling: = 1073 GBP (1292,07318,18 ) and Pipe tobacco : = 27,00 GBP (32,513,17 ) 2014 :Handrolling: = 1108 GBP (1420,51 ) and Pipe tobacco : = 27,00 GBP (34,61 )UK: (*) Column IV: Other smoking tobaccos includes two categories of tobacco: tobacco : Handrolling and Pipe tobacco : Handrolling: = 473 GBP (638,07 ) and Pipe tobacco : = 27,00 GBP (36,42 ) 2009 : Handrolling: = 607 GBP (631,63 ) and Pipe tobacco : = 29,30 GBP (30,49 ) 2010 : Handrolling:: = 683 GBP (766,21 ) and Pipe tobacco : = 29,00 GBP (32,53 ) 2011 : Handrolling: = 845 GBP (981,06 ) and Pipe tobacco : = 28,00 GBP (32,50 ) 2012 : Handrolling: = 991 GBP ( 1152,86 ) and Pipe tobacco : = 29,00 GBP (33,74 )2013 :Handrolling: = 1073 GBP (1318,18 ) and Pipe tobacco : = 27,00 GBP (33,17 ) 14