Règlement grand-ducal du 29 janvier 2013 portant fixation du droit d’accise autonome et dispositions diverses sur les tabacs manufacturés.

AI-assisted research summary: This preamble lists the legal bases and context for the grand-ducal regulation on autonomous excise duty and manufactured tobacco.

AI-assisted research summary: This article defines “the Law” as the 17 December 2010 law on excise duties and related taxes for energy products, electricity, manufactured tobacco, alcohol, and alcoholic beverages.

AI-assisted research summary: Les cigarettes mises à la consommation dans le pays supportent un droit d’accise autonome composé d’une part de 2,27 % du prix de vente au détail et d’une part spécifique de 10,6686 euros par 1.000 pièces.

AI-assisted research summary: The excise on cigarettes is set at 108.95 euros per 1,000 pieces.

AI-assisted research summary: Tobacco for rolling cigarettes and other smoking tobacco placed on the market in the country is subject to an autonomous excise duty made up of two parts: 1.3% of retail sale price and EUR 7.30 per kilogram.

AI-assisted research summary: This provision sets the excise at 31.50 euros per kilogram for fine-cut smoking tobacco used to roll cigarettes and other smoking tobacco covered by Article 8(6) of the law.

AI-assisted research summary: The excise on cigars and cigarillos is set at 23.50 euros per 1,000 pieces.

AI-assisted research summary: Le fabricant doit utiliser le signe fiscal de la catégorie la plus basse pour les cigarettes qu’il cède gratuitement à son personnel.

AI-assisted research summary: Article 8 sets the weighted average prices for cigarettes and for rolling tobacco/other tobacco.

AI-assisted research summary: The Minister of Finance may set a deadline for selling products that still bear tax marks from the old tax regime when taxation changes.

AI-assisted research summary: Une déclaration de mise à la consommation de produits du tabac peut être faite par voie électronique via le système paperless douanes et accises.

AI-assisted research summary: Sale to private individuals, installation, and making available of certain cigarette-producing machines or devices are prohibited, except for small pocket devices that manually roll cigarettes or fill an empty paper tube.

AI-assisted research summary: A declaration of release for consumption must be filed, including when excise is zero or exempt; some declarations are barred after tax changes or removal of a fiscal sign, and affected fiscal signs may have to be destroyed under customs supervision.

AI-assisted research summary: This article repeals two listed grand-ducal regulations on tobacco excise.

AI-assisted research summary: This article says the regulation enters into force on 1 February 2013.

AI-assisted research summary: The Minister of Finance is responsible for carrying out this regulation, which will be published in the Memorial.