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Adopted text, 17 June 2026

General arrangements for excise duty applied to tobacco and tobacco related products

Document TA-10-2026-0212 · P10_TA(2026)0212 · PE784.421

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AI:In short

Parliament approves the Commission proposal, as amended, on general arrangements for excise duty on tobacco and related products. It calls on the Commission to alter its proposal accordingly and on the Council to notify Parliament if it departs from the text. The amendments add new excise duty categories to the guide levels for private individuals' acquisitions and require that guide levels for new categories be comparable to existing ones.

Key points

  1. Parliament approves the Commission proposal as amended.
  2. Calls on the Commission to alter its proposal accordingly, in line 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. New excise duty categories should be added to the guide levels regarding acquisitions by private individuals for their own use.
  6. Changes to guide levels should be based on the principle that new categories serve as alternatives to existing products, so guide levels for new categories should be comparable to those already subject to guide levels.

Who is affected

  • Private individuals acquiring tobacco products for their own use, as guide levels for new categories will apply to them.
  • Producers and sellers of new tobacco categories, as their products will be subject to comparable guide levels.

Legal basis. Article 113 of the Treaty on the Functioning of the European Union

Written by AI from the full text · every figure comes from the text · ¶ opens the paragraph · 4 Sept 2026 · Report a problem

Full text

Text 21 paragraphs

Committee on Economic and Monetary Affairs

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))

(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;

Read the rest (9 paragraphs)

5.Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Amendment 1

Proposal for a directive

Recital 2 a (new)

Text proposed by the CommissionAmendment
(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.

Amendment 2

Proposal for a directive

Recital 2 b (new)

Text proposed by the CommissionAmendment
(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.