CHAPTER 3

PROVISIONS APPLICABLE TO CIGARETTES
Article 9
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.