# Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification), Article 13

Extent: E+W+S+N.I.

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:
(a) cigars and cigarillos;
(b) fine-cut tobacco intended for the rolling of cigarettes;
(c) other smoking tobaccos.

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Source: https://www.legislation.gov.uk/eudr/2011/64/article/13 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-64/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.