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V0809-25 12 May 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · marcas fiscales

Each cigarette must carry its own fiscal stamp if sold individually

A tobacco distributor asks whether a fiscal seal can be placed on the wholesale box or must go on each cigarette. The DGT replies that the stamp must be on the smallest unit of consumer sale.

The question raised

The applicant wishes to know whether the tax seal must be placed on each individual cigarette or if it can be applied solely to the wholesale unit (box/pack/case) that reaches tobacco retail outlets for tobacconists to distribute to the final consumer on a unit basis.

The DGT's ruling

Tax stamps must be placed on the packaging that constitutes the minimum unit of sale for the consumer. Since cigarettes are authorized for individual sale, each cigarette must have its own tax stamp attached, even if they are distributed in boxes for subsequent unit sale.

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