Raw tobacco
Control system for raw tobacco movements
General information
Get information about the control regulations on raw, cured and dried tobacco, approved by Law 11/2021
In the first Additional Provision of Law 11/2021, on measures to prevent and combat tax fraud, transposing Council Directive ( EU ) 2016/1164, of 12 July 2016, control regulations on raw tobacco are established.
These rules affect natural or legal persons, or entities without legal personality, that carry out an economic or commercial activity with raw tobacco that is found or circulates in Spain.
Raw tobacco, for the purposes of this regulation, includes the leaves and other natural parts of the tobacco plant once cured or dried, when they are not considered tobacco products in accordance with the provisions of the Special Taxes (Tax). on Tobacco Works). This concept does not include in any case the live plant or the cut plant that is not cured or dried.
In the case of tobacco leaf farmers who carry out the activity of curing or drying the leaves and other natural parts of the tobacco plant, not directly, but through agricultural processing companies, agricultural cooperative societies or organizations of producers, raw tobacco operators are considered to be the companies, cooperative societies, aforementioned organizations and other entities or natural or legal persons that carry out, on behalf of farmers, such activities.
In the first Additional Provision of Law 11/2021, the obligation to register in the Registry of Raw Tobacco Operators is established and the circulation of raw tobacco throughout Spanish territory is regulated.