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Council Directive 2011/64/EUShow full title
Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification)
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Article 2
1.For the purposes of this Directive manufactured tobacco shall mean:
(a)cigarettes;
(b)cigars and cigarillos;
(c)smoking tobacco:
(i)
fine-cut tobacco for the rolling of cigarettes;
(ii)
other smoking tobacco.
2.Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in Article 3 or Article 5(1) shall be treated as cigarettes and smoking tobacco.
Notwithstanding the first subparagraph, products containing no tobacco and used exclusively for medical purposes shall not be treated as manufactured tobacco.
3.Notwithstanding existing Union provisions, the definitions referred to in paragraph 2 of this Article and Articles 3, 4 and 5 shall be without prejudice to the choice of system or the level of taxation which shall apply to the different groups of products referred to in these Articles.
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