This consultation is intended to gather the views of stakeholders on the current tobacco taxation in the EU, as well as on novel products (e-cigarettes and heated tobacco products) and appropriate options for a possible revision of Council Directive 2011/64/EU.

The Directive sets out EU rules on the structure and rates of excise duty applied to manufactured tobacco. In particular, it defines and classifies various tobacco products according to their characteristics and lays down the relevant minimum rates and structure of excise duty. The purpose of the Directive is to ensure the proper functioning of the internal market and a high level of health protection.

The answers you provide as part of the consultation will form an important part of the Commission’s analysis and future proposals. In this way, this is your chance to contribute to policy making.

The Commission will consult national tax authorities, experts and other key stakeholders separately. Nevertheless, if you represent any of these categories, you are still welcome to contribute to this public consultation.