EM on EU excise duty applied to tobacco products COM(2025)581)
The government's summary of proposed changes to EU law concerning the general arrangements for excise duty applied to manufactured tobacco and related products.
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This explanatory memorandum is about a European Commission proposal for a Council Directive amending Directive (EU) 2020/262 as regards the general arrangements for excise duty in respect of tobacco and tobacco related products.
It was submitted by Dan Tomlinson MP, Exchequer Secretary to the Treasury, HM Treasury.