Tobacco tax markings
Know the tax marks for tobacco products
Article 26 of the Excise Tax Regulations establishes that, as of May 20, 2024, tax marks must be affixed to the packages and containers of all types of tobacco products, extending to cigars and cigarillos and all other products. tobacco products, their application.
From May 20, 2024, the tax marks for tobacco products must also adhere to the:
- Unitary containers of tobacco products sold in duty-free stores located in ports and airports of the Peninsula and the Balearic Islands.
- Tobacco products that are supplied to ships and aircraft both for the consumption of their crew members and for sale on board to passengers.
You can request the tax marks that must be attached to tobacco products through the application form available in Gestiones on this page.
Main changes
- The new tax marks incorporate the security measures required by Directive EU 2014/40 and Implementing Decision (EU) 2018/576.
- The physical delivery of the tax marks, prior authorization from the competent bodies of the Tax Agency, will always be carried out, by direct delivery, by the National Mint and Stamp Factory to the establishment requesting them.
- In the case of sales in tax-free stores of tobacco products, in no case must the tax marks attached at the time of departure from the internal territorial scope be removed.
- Nor should they be withdrawn from sales or consumption on board ships or aircraft during the flight or maritime journey to third countries or territories.