{
  "url": "https://openlegislation.uk/eu-decision-2011-480/annex/division-2/division-1",
  "json_url": "https://openlegislation.uk/eu-decision-2011-480/annex/division-2/division-1.json",
  "legislation": "eudn/2011/480",
  "legislation_title": "Commission Implementing Decision of 28 July 2011 concerning the list of statistical data on the structure and rates of excise duty applied on manufactured tobacco to be provided by the Member States pursuant to Council Directives 92/79/EEC and 92/80/EEC (notified under document C(2011) 5291) (2011/480/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2011-480",
  "path": "annex/division/2/division/1",
  "kind": "division",
  "number": null,
  "heading": null,
  "text": "Quantities in tonnes of fine-cut tobacco released for consumption and total amounts of excise duty collected per price category\nNotes:\n1. Member States which apply a purely specific tax rate on fine-cut tobacco shall only fill in the total quantity, in tonnes, in column two and the total excise duty, in 1 000 EUR, in column three.\n2. Member States which can not separate the sums between fine-cut tobacco and other smoking tobacco due to the application of the same excise duty rate for both products shall fill in the relevant total amounts and mention that the sum contains data for both products (i.e. by linking to a footnote).\nPrice category\nTotal quantity (in tonnes) (1)(2)Reference to the preceding calendar year\nTotal excise duty collected in 1 000 EURReference to the preceding calendar year\nPrice category 1\nPrice category 2\nPrice category 3\nAdd all other price categories accordingly",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2011/480/annex/division/2/division/1",
    "retrieved_at": "2026-11-01T15:15:43.211812+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}