TPD2010 - General Principles: Law

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 鈥榗onsolidated鈥� 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 鈥淭obacco Products Duty Act 1979鈥�.

Secondary legislation is contained in:

  • the 鈥淭obacco Products Regulations 2001鈥�; and
  • 鈥淭obacco Products (Descriptions of Products) Order 2003鈥�.

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