# Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification), Article 3

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

1. For the purposes of this Directive cigarettes shall mean:
(a) rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);
(b) rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes;
(c) rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper.
2. A roll of tobacco referred to in paragraph 1 shall, for excise duty purposes, be considered as two cigarettes where, excluding filter or mouthpiece, it is longer than 8 cm but not longer than 11 cm, as three cigarettes where, excluding filter or mouthpiece, it is longer than 11 cm but not longer than 14 cm, and so on.

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Source: https://www.legislation.gov.uk/eudr/2011/64/article/3 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-64/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.