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V0041-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

Non-tobacco plant products smoked as cigarettes are subject to Tobacco Excise Duty

A company has requested a ruling regarding the liability for Tobacco Excise Duty, import duties, and VAT on plant products that do not contain tobacco but are presented as cigarettes. The DGT has determined that, as they have no medicinal function and consist of non-prohibited substances, they are considered cigarettes for the purposes of excise duty.

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2021-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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