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Tax Gap of Heated Tobacco Products in France

France

In France, heated tobacco is not defined in the excise tax code and is taxed based on the rates for “other smoking tobacco.” The rated are set by the Customs Bureau. The excise tax for this category is a mixed excise that includes an ad-valorem based on the retail price, a specific excise and a minimum excise based on weight, in kilogram of tobacco. The rates are as follows:

  • Since January 1, 2020: ad-valorem of 50.7%, specific excise of EUR 29.1 per kg, and minimum excise of EUR 126 per kg. 
  • Since January 1, 2021: ad-valorem of 51.4%, specific excise of EUR 31.3 per kg, and minimum excise of EUR 135.2 per kg. 

Cigarettes are also taxed according to a mixed excise system with an an-valorem based on the retail price, a specific excise and a minimum excise based on the number of cigarette sticks. The rates are as follows

  • Since January 1, 2020: ad-valorem of 54%, specific excise of EUR 62.8 per 1,000 sticks, and minimum excise of EUR 314 per 1,000 sticks. 
  • Since January 1, 2021: ad-valorem of 55%, specific excise of EUR 63.5 per 1,000 sticks, and minimum excise of EUR 336 per 1,000 sticks. 

Sources

Last Updated Mar. 8, 2021