# Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification), Article 17

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

The following may be exempted from excise duty or excise duty already paid on them may be refunded:
(a) denatured manufactured tobacco used for industrial or horticultural purposes;
(b) manufactured tobacco which is destroyed under administrative supervision;
(c) manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality;
(d) manufactured tobacco which is reworked by the producer.
Member States shall determine the conditions and formalities to which the abovementioned exemptions or refunds are subject.

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Source: https://www.legislation.gov.uk/eudr/2011/64/article/17 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-64/article-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.