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Tax on tobacco products

Find out about tax on cigarettes and other tobacco products

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Refunds

In addition to the general assumptions of refund regulated in article 10 of the LIE for all Special Manufacturing Taxes, in the Tax on Tobacco Products, the right to the refund of the tax quotas paid is recognized in the event of destruction of tobacco products under the control of the Tax Administration and in the event of return of tobacco products to the factory for recycling.

In any case, the recognition of the right to refund will be subject to the conditions and procedure established in the Regulations on Excise Taxes.