Background: Law No. 4389 approved on 27 May 2016, contains certain amendments to Greece’s National Customs Code. Article 58, paragraph 1 introduces an excise tax on liquids contained in electronic cigarettes under tariff classification CN 85437090 or in special refill containers or in single use cartridges intended to be used with other electronic cigarette devices, which are classified under tariff code CN 38249092.
The Law indicates that electronic cigarette devices themselves are not subject to excise tax as long as they consist only of the external device and do not contain any liquid for consumption with the device.
Definitions: The term “electronic cigarette” means a product can be used for consumption of vapor with a mouthpiece or other element of the product, including the cartridge and the device without cartridge. Electronic cigarettes can be refillable either through the use of a refill cartridge or through single use disposable cartridges.
“Refill cartridge” means a cartridge containing liquid that can be reused to refill electronic cigarettes.
The rate of excise tax applicable to the products referred to in paragraph 1 of Article 58 is 10 euro cents (EUR 0.10) per milliliter of liquid product. An unofficial English translation of Article 58, paragraph 1 is available here.
The tax went into effect on 1 January 2017.
Categorised in: Country, Electronic cigarettes, Excise tax, Greece
This post was written by Philip Gambaccini