CHAPTER 2

DEFINITIONS
Article 3
1
For the purposes of this Directive cigarettes shall mean:
a
rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);
b
rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes;
c
rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper.
2
A roll of tobacco referred to in paragraph 1 shall, for excise duty purposes, be considered as two cigarettes where, excluding filter or mouthpiece, it is longer than 8 cm but not longer than 11 cm, as three cigarettes where, excluding filter or mouthpiece, it is longer than 11 cm but not longer than 14 cm, and so on.