The European Commission seeks the views of all interested parties on a set of possible options for revision of Directive 2011/64/EU .

This consultation was intended to gather the views of EU citizens and stakeholders on a set of possible options for the revision of Directive 2011/64/EU. Council Directive 2011/64/EU sets out EU rules on the structure and rates of excise duty applied to manufactured tobacco. In particular, it defines and classifies various manufactured tobacco products according to their characteristics and lays down the relevant minimum rates of excise duty for the different types of products. The purpose of the Directive is to ensure the proper functioning of the internal market and a high level of health protection. Every four years, the European Commission is required to submit a report to the Council on the rates and the structure of excise duties, accompanied - where appropriate – by a proposal for the revision of the Directive. The latest report (21 December 2015) was prepared in the context of the Regulatory Fitness and Performance Programme (REFIT) and was supported by an external study. According to the Commission report, there might be scope to improve Directive 2011/64/EU in order to reduce administrative burden for both Member States and economic operators and reduce distortions in the internal market. The ECOFIN Council discussed the Commission report and adopted a set of conclusions on 8 March 2016 requesting the Commission to carry out the necessary studies to prepare a possible legislative proposal for revision of the Directive. On 16 June 2016 the European Commission published an Inception Impact Assessment providing the background and a first description of the problems and possible policy options under analysis.