Article 9U.K.
1.Member States shall apply to cigarettes minimum consumption taxes in accordance with the rules provided for in this Chapter.
2.Paragraph 1 shall apply to the taxes which, pursuant to this Chapter, are levied on cigarettes and which comprise:
(a)a specific excise duty per unit of the product;
(b)an ad valorem excise duty calculated on the basis of the maximum retail selling price;
(c)a VAT proportional to the retail selling price.