188ÌåÓý

The EC Directives solely concerned with the excise duties on tobacco products are:

• Council Directive 95/59/EC of 27 November 1995 (this is the ‘consolidatedâ€� directive that lists and defines the products subject to the duty, specifies the duty structure and lists the exemptions from the duty);
• Council Directive 92/79/EEC of 19 October 1992 (setting a minimum rate of duty for cigarettes);
• Council Directive 92/80/EEC of 19 October 1992 (setting minimum rates for tobacco products other than cigarettes) and
• Council Directive 1999/81/EC of 29 July 1999 (this directive resulted from a Commission review of structures and rates and amended the rates set in Directive 95/80/EEC and made other technical amendments).

The primary law on Tobacco Products Duty (TPD) and fiscal marks is contained in the “Tobacco Products Duty Act 1979�.

Secondary legislation is contained in:

• the “Tobacco Products Regulations 2001â€�; and
• “Tobacco Products (Descriptions of Products) Order 2003â€�.

Sections of Notice 476, in particular some of those dealing with fiscal marks, have the force of law.