Changes between two versions
What changed between the plenary report and the adopted text
From · plenary report· 8 Jun 2026
on the proposal for a Council directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products
To · adopted text· 17 Jun 2026
General arrangements for excise duty applied to tobacco and tobacco related products
AI:What changed, in short
The amendment introduces specific quantity limits for tobacco products in Article 32(3)(a).1
1 change of substance · 0 formal · 0 of wording only
Written by AI from the two texts only · read the changes before relying on it · 4 Sept 2026 · Report a problem
+4 added · −12 removed · 1 changed paragraphs, packaging included.
Part 1 of 2: DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
Removed:DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
Added:P10_TA(2026)0212
Changed:on the proposal for a Council directive amending Directive (EU) 2020/262 as regards the generalGeneral arrangements for excise duty in respectapplied ofto tobacco and tobacco related products
Removed:(COM(2025)0581 – C100296/2025 – 2025/0581(CNS))
Added:Committee on Economic and Monetary Affairs
Added:PE784.421
Added:European Parliament legislative resolution of 17 June 2026 on the proposal for a Council directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products (COM(2025)0581 – C10-0296/2025 – 2025/0581(CNS))
13 unchanged paragraphs
(Special legislative procedure – consultation)
The European Parliament,
– having regard to the Commission proposal to the Council (COM(2025)0581),
– having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100296/2025),
– having regard to Rule 84 of its Rules of Procedure,
– having regard to the report of the Committee on Economic and Monetary Affairs (A10-0160/2026),
1. Approves the Commission proposal as amended;
2. Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;
3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;
4. Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal;
5. Instructs its President to forward its position to the Council, the Commission and the national parliaments.
Recital 2 a (new): (2a) The new excise duty categories laid down in Council Directive (EU) …/…1a+ should be added to the guide levels regarding acquisitions by private individuals for their own use. / 1a Council Directive (EU) …/…, of … on the structure and rates of excise duty applied to tobacco and tobacco related products (recast) (OJ L …, …, ELI: …). / + OJ: Please insert in the text the number of the Directive contained in document 2025/0580(CNS) and insert the number, date, title and OJ reference of that Directive in the footnote.
Recital 2 b (new): (2b) Changes to the guide levels should be based on the principle that products in the new categories under Directive (EU) …/… [OJ: please insert the number of the Directive contained in document 2025/0580(CNS)] serve as alternatives for products already subject to the guide levels under Council Directive (EU) 2020/262. Guide levels for those new categories should therefore be comparable to those of products already subject to the guide levels under Council Directive (EU) 2020/262.
Change 1
Removed:Directive (EU) 2020/262
Removed:Article 1 – paragraph 1 – point 1 a (new), Article 32 – paragraph 3 – point a: (1a) in Article 32(3), point (a) is replaced by the following: / ‘a) for manufactured tobacco and tobacco related products: / – smoking tobacco, other manufactured tobacco: 1,0 kg, / – heated tobacco: 800 items or 260 g of other formats, / – liquid for electronic cigarettes: 80 ml, / – nicotine pouches, other nicotine products: 560 g;’.