# Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification), Article 6

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

A natural or legal person established in the Union who converts tobacco into manufactured products prepared for retail sale shall be deemed to be a manufacturer.

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Source: https://www.legislation.gov.uk/eudr/2011/64/article/6 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-64/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.