{
  "url": "https://openlegislation.uk/eu-directive-2011-64/article-13",
  "json_url": "https://openlegislation.uk/eu-directive-2011-64/article-13.json",
  "legislation": "eudr/2011/64",
  "legislation_title": "Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2011-64",
  "path": "article/13",
  "kind": "article",
  "number": "13",
  "heading": null,
  "text": "The following groups of manufactured tobacco produced in the Union and imported from third countries shall be subject, in each Member State, to a minimum excise duty as laid down in Article 14:\n(a) cigars and cigarillos;\n(b) fine-cut tobacco intended for the rolling of cigarettes;\n(c) other smoking tobaccos.",
  "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/eudr/2011/64/article/13",
    "retrieved_at": "2026-11-01T15:21:59.821963+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."
}