Third Schedule — EXCISE DUTY ACT

Amended by

VII. 1997.3.

Substituted by

MANUFACTURED TOBACCO

XXV. 1997.5.

Amended by

IV. 1998.3;

V. 1999.3;

VII. 2000.2.

Substituted by

IX. 2001.9.

Amended by

II. 2002.27;

II. 2003.50.

Substituted by

II. 2004.57;

II. 2005.38.

Amended by

L.N. 118 of 2006.

Substituted by

L.N. 425 of 2007.

Amended by

II. 2009.34;

I. 2010.64;

IV. 2011.69;

V. 2012.52;

III. 2013.65;

XII. 2014.72;

XIII. 2015.137;

XV. 2016.36;

XVI. 2017.69;

L.N. 177 of 2022;

L.N. 50 of 2023;

IX.2025.57;

III.2026.50.

Rate of

Description of excisable goods

Excise Duty

EXCISE DUTY

Cigarettes

cigarettes but not

less than €165 per

1. a.

The following shall be deemed to be cigarettes

i.

rolls of tobacco capable of being smoked as they are

and which are not cigars or cigarillos within the

definition of cigars or cigarillos below;

ii. rolls of tobacco which, by simple non-industrial

handling, are inserted into cigarette-paper tubes;

iii. rolls of tobacco which, by simple non-industrial

handling, are wrapped in cigarette paper;

b.

A roll of tobacco referred to in paragraph 1.a.i. shall, for

excise duty purposes, be considered as two cigarettes where,

excluding filter or mouthpiece, it is longer than 8 cm but not longer

than 11 cm, as three cigarettes where, excluding filter or

mouthpiece, it is longer than 11 cm but not longer than 14 cm, and

so on.

Products consisting in whole or in part of substances other

than tobacco but otherwise conforming to the criteria set out in sub-

paragraph a.i. to iii. above shall be treated as cigarettes and the

provisions of this sub-paragraph shall apply thereto.

2. For the purpose of the ad valorem duty, the retail price is

the price established by the importer or manufacturer or their

representative for the retail sale of cigarettes; where no such price

has been established the lowest-established local retail price at

which cigarettes are sold by retail is to be used.

Cigars and Cigarillos

The following shall be deemed to be cigars or cigarillos if they

c a n b e a n d, g i v e n t h e i r p r o p e r t i e s a n d n or m a l co n s u m e r

expectations, are exclusively intended to be smoked as they are

i.

rolls of tobacco with an outer wrapper of natural

tobacco;

ii. rolls of tobacco with a threshed blend filler and with

an outer wrapper of the normal colour of a cigar,

covering the product in full, including, where

appropriate, the filter but not, in the case of tipped

cigars, the tip, where the unit weight, not including

filter or mouthpiece, is not less than 2,3 g and not

more than 10g, and the circumference over at least

one third of the length is not less than 34mm.

Products which consist in part of substances other than

tobacco but otherwise fulfil the criteria set out above shall be

treated as cigars and cigarillos, but a type of cigar which is

similar in many respects to a cigarette is treated as a cigarette for

excise purposes.

EXCISE DUTY

Hand-rolling Tobacco

Smoking tobacco which is similar in many respects to fine-cut

tobacco intended for the rolling of cigarettes is treated as fine-

cut tobacco for excise purposes.

Other Smoking Tobacco

The following shall be deemed to be smoking tobacco

i.

tobacco which has been cut or otherwise split, twisted or

pressed into blocks and is capable of being smoked without further

industrial processing;

ii.

tobacco refuse put up for retail sale which does not fall

under the definition of cigars and cigarillos or cigarettes and which

can be smoked. For the purpose of this paragraph, "tobacco

refuse" shall be deemed to be remnants of tobacco leaves and by-

products obtained from tobacco processing or the manufacture of

tobacco products.

Smoking tobacco as defined above in which more than

25% by weight of the tobacco particles have a cut width of less than

1.5 mm shall be deemed to be fine-cut tobacco for the rolling of

cigarettes.

Smoking tobacco in which more than 25% by weight of

the tobacco particles have a cut width of 1.5 mm or more and

which was sold or intended to be sold for the rolling of cigarettes

may also be deemed to be fine-cut tobacco for the rolling of

cigarettes.

Products consisting in whole or in part of substances

other than tobacco but otherwise conforming to the criteria set out

in sub- paragraphs i. and ii. above shall be treated as smoking

tobacco.

EXEMPTIONS

Products containing no tobacco and used exclusively for

medical purposes shall not be treated as manufactured tobacco

Manufactured tobacco denatured to the satisfaction of the

Commissioner and used for industrial or horticultural purposes.

Manufactured tobacco which is destroyed under

administrative supervision.

Manufactured tobacco which is solely intended for scientific

tests and for tests connected with product quality.

Manufactured tobacco which is reworked by the producer

Tobacco products to be sold for immediate consumption on

board ships or aircraft travelling to another EU country.

EXCISE DUTY

Tobacco products used by the armed forces of any Member State,

other than Malta, for the use of those forces, for the civilian staff

accompanying them or for supplying their messes or canteens when

such forces take part in a defence effort carried out for the

implementation of a Union activity under the common security and

defence policy.

COMMON PARTIAL THRESHOLD

The common partial loss threshold for manufactured tobacco,

falling within the scope of Council Directive 2011/64/EU, is 0 %.

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