Tax on tobacco products
Find out about tax on cigarettes and other tobacco products
Exemptions
In addition to the exemption cases common to all Special Manufacturing Taxes, the following will be exempt from the Special Tax on Tobacco Products:
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the manufacture and import of tobacco products intended for denaturation for industrial and agricultural purposes, or the performance of scientific or quality analyses.
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Imports carried out personally by travelers over 17 years of age, within the established limits (200 cigarettes or 100 cigarillos or 50 cigars or 250 g other tasks).
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Imports of small occasional shipments, from a third country, between individuals, without compensation and within quantitative limits (50 cigarettes or 25 cigarillos or 10 cigars or 50 g other tasks).
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Tobacco products intended to be delivered in duty-free stores to travelers who transport them in their personal luggage, by air or sea, destined for a third country or territory.