The following products are considered as manufactured tobaccos:
- cigarettes, even if they do not contain tobacco
- cigars and cigarillos
- fine-cut smoking tobaccos for cigarette rolling, even if they do not contain tobacco
- other smoking tobaccos, even if they do not contain tobacco.
Electronic cigarettes are excluded.
Obligations and controls
Manufactured tobaccos are subject to excise duties.
Payment of excise duties must be made to the Customs and Excise Administration by the manufacturer or importer or authorized warehousekeeper at the time of the declaration of release for consumption of the manufactured tobaccos.
Excise goods in Luxembourg may be imported, produced, stored and transported under excise duties suspension. The excise duties become payable when released for consumption in the country of consumption.
The excise duties are calculated:
- for cigarettes: on the basis of a set amount per 1,000 cigarettes to which is added a percentage of the retail sales price
- for cigars and cigarillos: on the basis of a percentage of the retail sales price
- for other tobacco products: on the basis of a specific amount per kilo to which is added a percentage of the retail sales price.
It should be noted that a minimum excise duty is applicable on all manufactured tobaccos subject to excise duties.
Cigarettes and smoking tobaccos used for medical purposes are not considered as manufactured tobaccos and are exempt from excise duties.
Excise duty rates may be viewed on the Customs website.
The AC4 declaration is used to declare clearance for consumption of manufactured tobaccos and to determine the amount of excise duties to pay to the Customs and Excise Administration.
The following procedures, on the website Guichet.lu, specify the formalities applicable to tobacco and other products subject to excise duties.