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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.
Cuestión planteada Sujeción de estos productos al Impuesto Especial sobre las Labores del Tabaco, a los Derechos de Importación y al Impuesto sobre el Valor Añadido.
Los productos constituidos por sustancias de tráfico no prohibido que no sean tabaco, pero que respondan a los criterios de cigarrillos (rollos que pueden fumarse en su forma original), tienen la consideración de cigarrillos según el artículo 59 de la LIE. Por tanto, su fabricación e importación están sujetas al Impuesto sobre las Labores del Tabaco. Asimismo, la importación desde fuera de la UE está sujeta a derechos de importación y al IVA.
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