Règlement grand-ducal du 23 décembre 2013 portant fixation du droit d'accise autonome et dispositions diverses sur les tabacs manufacturés.

AI-assisted research summary: This preamble identifies the regulation and lists the legal texts it relies on before the operative part begins.

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

AI-assisted research summary: Cigarettes placed on the market in the country are subject to an autonomous excise duty with an ad valorem part and a specific part.

AI-assisted research summary: The cigarette excise is set at EUR 113.95 per 1,000 pieces.

AI-assisted research summary: Fine-cut smoking tobacco intended for rolling cigarettes, and other smoking tobacco placed on the domestic market, is subject to an autonomous excise duty.

AI-assisted research summary: The excise on fine-cut smoking tobacco for rolling cigarettes and other smoking tobacco is set at 35.50 euros per kg.

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

AI-assisted research summary: If a manufacturer gives cigarettes free to its staff, the tax stamp used must be the lowest category stamp for the same package.

AI-assisted research summary: When the tax regime changes, the Finance Minister may set a deadline for selling old-tax-stamped products, require manufacturers and importers to take them back and destroy them, and require identification measures for the new tax regime.

AI-assisted research summary: A tobacco goods declaration for release for consumption may be made electronically through the paperless customs and excise system.

AI-assisted research summary: It is forbidden to sell, install, or make available machines or devices that produce cigarettes outside the tax-warehouse suspension regime, except small pocket devices used manually to roll cigarettes or fill paper tubes.

AI-assisted research summary: La déclaration de mise à la consommation est exigée même si l’accise est nulle ou si la mise à la consommation est exonérée; en cas de changement de fiscalité ou de suppression d’un signe fiscal, la déclaration n’est plus possible pour certains produits, et les signes fiscaux peuvent devoir être détruits sous surveillance des agents.

AI-assisted research summary: This article repeals the Grand-Ducal Regulation of 29 January 2013 on autonomous excise duty and various provisions on manufactured tobacco.

AI-assisted research summary: This provision states that the regulation enters into force on 1 February 2014.

AI-assisted research summary: Le ministre des Finances est chargé d’exécuter le règlement et celui-ci doit être publié au Mémorial.