2024 News on Excise and Environmental Taxes
Tax markings
Information note NI 1 1/2024 of May 13, of the Customs and Excise Department on the need to attach tax stamps to all types of tobacco products as of May 20, 2024. You can download the information document
New Regulation (EU) 2024/573 of the European Parliament and of the Council of 7 February 2024, repealing Regulation (EU) No 517/2014
On February 20 #573 was published in the OJEU, the new Regulation (EU) 2024/573 of the European Parliament and of the Council, of 7 February 2024 , on fluorinated greenhouse gases, which modifies Directive (EU) 2019/ 1937 and repeals Regulation (EU) No 517/2014.
New developments in the Tax on Fluorinated Greenhouse Gases
On February 20, 2024, Regulation ( EU ) 2024/573 of the European Parliament and of the Council of February 7, 2024 on fluorinated greenhouse gases was published. , which modifies Directive (EU) 2019/1937, and repeals Regulation (EU) No. 517/2014. This repeal, which came into force on 11 March 2024, has led to a modification of the objective scope of the tax, which will lead to some improvements in the settlement of the import taxable event.
All information regarding customs formalities for the importation of goods subject to tax is available at the following link:
Tax Agency: Customs formalities for the importation of goods subject to tax
Tax marks for tobacco products
In BOE No. 29, dated February 2, 2024, Order HAC/66/2024, dated January 25, approving the rules for the development of the tax brands provided for all tobacco products, was published.
To adapt the Spanish standard to the requirements established in Directive 2014/40/EU, of the European Parliament and of the Council, of April 3, 2014, the obligation to adhere to tax marks has been expanded, which must include security measures. , for all types of tobacco products, (cigars, cigarillos and other tobacco products) as of May 20, 2024 .
Therefore, all tobacco products manufactured or imported into the European Union after 20 May 2024 must bear the tax marks approved by this Ministerial Order on their packaging.
Tobacco products other than cigarettes and rolling tobacco, which were manufactured or imported into the European Union prior to 20 May 2024, and which therefore do not bear the tax marks approved by this Ministerial Order, may remain in circulation until 20 May 2026.
In the case of products subject to excise duties that are the subject of an export declaration, and that, once the accrual has occurred, the exporter requests the refund of the excise duties on manufacturing, the declarant must state in the declaration whether the quotas whose refund is sought have been borne within or outside the internal territorial scope contemplated in article 3 of law 38/1992 on excise duties.