Excise Duty on Tobacco and Related Products (Recast)

by name voted on 17.06.2026

Summary

This report proposes updating EU excise duty rules for tobacco and new nicotine products like e-cigarettes and nicotine pouches. It aims to harmonize taxation across the EU while balancing public health goals with economic stability.

10 17.06.2026

Report

health

economy

taxation

business and competition

Key points

The proposal updates taxation rules to include modern nicotine products like e-cigarettes, heated tobacco, and nicotine pouches.
It establishes harmonized minimum excise duty rates across the EU to ensure fair competition and prevent market distortions.
A mechanism is introduced to automatically update minimum tax rates every three years based on core inflation.
Tax rates will be adjusted according to the price level index of each Member State to account for different economic conditions.

Vote

PPE

S&D

PfE

ECR

Renew

Verts/ALE

The Left

NI

ESN

Total

Documents (PDFs)

DRAFT REPORT on the proposal for a Council directive on the structure and rates of excise duty applied to tobacco and tobacco related products (recast) REPORT on the proposal for a Council directive on the structure and rates of excise duty applied to tobacco and tobacco related products (recast) Opinion on Proposal for a directive of the Council on the structure and rates of excise duty applied to tobacco and tobacco related products Structure and rates of excise duty applied to tobacco and tobacco related products (recast)

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