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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.
Cuestión planteada La consultante desea saber si la precinta fiscal debe colocarse en cada cigarro individual o si puede aplicarse únicamente a la unidad mayorista (caja/mazo/petaca) que llega a expendedurías de labores del tabaco para que los estanqueros los distribuyan al consumidor final de forma unitaria.
Las marcas fiscales deben colocarse en el empaque que constituya la unidad mínima de venta para el consumidor. Dado que los cigarros están autorizados para comercializarse individualmente, cada cigarro debe llevar adherida su propia marca fiscal, incluso si se distribuyen en cajas para su posterior venta unitaria.
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