{
  "url": "https://openlegislation.uk/eu-directive-2011-64/article-17",
  "json_url": "https://openlegislation.uk/eu-directive-2011-64/article-17.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/17",
  "kind": "article",
  "number": "17",
  "heading": null,
  "text": "The following may be exempted from excise duty or excise duty already paid on them may be refunded:\n(a) denatured manufactured tobacco used for industrial or horticultural purposes;\n(b) manufactured tobacco which is destroyed under administrative supervision;\n(c) manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality;\n(d) manufactured tobacco which is reworked by the producer.\nMember States shall determine the conditions and formalities to which the abovementioned exemptions or refunds are subject.",
  "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/17",
    "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."
}