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V0041-21 15 January 2021 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · labores del tabaco

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.

The question raised

Liability of these products to the Tobacco Excise Duty, to Import Duties, and to Value Added Tax.

The DGT's ruling

Products composed of non-prohibited controlled substances that are not tobacco, but which meet the criteria for cigarettes (rolls that can be smoked in their original form), are considered cigarettes pursuant to Article 59 of the LIE. Therefore, their manufacture and importation are subject to the Tobacco Excise Duty. Furthermore, importation from outside the EU is subject to import duties and VAT.

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