Requirement for individual tax marking in the marketing of cigars

The Directorate General of Taxes (DGT) has issued a relevant criterion for the tobacco sector regarding the application of tax markings on products that can be marketed individually. The central issue lies in determining whether the tax seal must be placed on the wholesale packaging or on each individual product.

What the DGT has ruled

The tax authority has determined that tax markings must mandatorily be placed on the packaging that constitutes the minimum unit of sale for the final consumer. In the specific case of cigars, as their individual marketing is authorized, the regulations require that each cigar bears its own tax marking.

This requirement remains even if the products are initially distributed in boxes, packs, or cases intended for tobacco shops. The existence of wholesale packaging does not exempt the obligation for the unit that reaches the final consumer to have the corresponding marking according to Law 38/1992 on Excise Duties and complementary regulations.

What it means for you

This criterion has a direct impact on holders of tax warehouses and tobacco distributors. The DGT's interpretation implies that the responsibility for ensuring that the tax marking is present on each unit of sale falls on the agents in the supply chain. It is not sufficient for the transport packaging or the wholesale container to be sealed if the final product is delivered to the consumer loose or individually.

What should be done

Operators in the sector must verify that their packaging and distribution processes comply with this requirement to avoid possible infractions regarding Excise Duties. It is necessary to ensure that the minimum unit of sale, as presented at the point of sale, complies with the provisions of Order HAC/66/2024 and Royal Decree 1165/1995. It is recommended to assess the adequacy of labeling and sealing systems based on the authorized sales modality for each product.