# Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (codification), Article 9

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

1. Member States shall apply to cigarettes minimum consumption taxes in accordance with the rules provided for in this Chapter.
2. Paragraph 1 shall apply to the taxes which, pursuant to this Chapter, are levied on cigarettes and which comprise:
(a) a specific excise duty per unit of the product;
(b) an ad valorem excise duty calculated on the basis of the maximum retail selling price;
(c) a VAT proportional to the retail selling price.

---
Source: https://www.legislation.gov.uk/eudr/2011/64/article/9 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-64/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.