2001003154 8 MARS 2001. - Arrêté ministériel relatif au régime fiscal des tabacs manufacturés.

L'article 30 de l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés, modifié en dernier lieu par l'arrêté ministériel du 4 décembre 2000 est remplacé par la disposition suivante

"Art. 30. Les bandelettes fiscales proprement dites ont la forme d'un rectangle et les dimensions suivantes

Destination Longueur Largeur (en mm)

Cigares et cigarillos vendus a la piece 72 10

Cigares loges en emballages de

2, 3, 4, 5, 6 et 8 pieces 170 12

10, 20, 24, 25, 30, 40, 50, 60, 100, 340 15

150 et 200 pieces

Cigarillos vendus a la piece 72 10

Cigarillos loges en emballages de

2, 3, 4, 5, 6, 8, 10, 19, 20, 24, 25, 170 12

30 ou 40 pieces

50, 60, 100, 150 et 200 pieces 260 12

Cigarettes logees en emballages de

10, 15, 19, 20, 23, 24, 25, 30 et 170 12

40 pieces

50, 60 et 100 pieces 260 12

Tabac a fumer fine coupe destine a rouler 170 12

les cigarettes et autres tabacs a fumer

loges en emballages de : 25 g, 30 g, 35g,

40 g, 50 g ou 60 g

100 g, 125 g et 150 g 260 12

200 g, 250 g, 300 g ou 500 g 340 15"

L'article 33 de l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés modifié en dernier lieu par l'arrêté ministériel du 4 décembre 2000 est remplacé par la disposition suivante

" Art. 33. En ce qui concerne les produits désignés ci-après, les bandelettes fiscales décrites aux articles 31 et 32 du présent arrêté peuvent être remplacées par des timbres fiscaux conformes à la description qui en est faite à l'article 34

a) cigares et cigarillos logés en emballages fermés de 2, 3, 4, 5, 6, 8, 10, 19, 20, 24, 25, 30, 40, 50, 60, 100, 150 ou 200 pièces;

b) cigarettes logées en emballages fermés de 10, 15, 19, 20, 23, 24, 25, 30, 40, 50, 60 ou 100 pièces;

c) tabac à fumer fine coupe destiné à rouler les cigarettes et autres tabacs à fumer, logés en emballages fermés de 25, 30, 35, 40, 50, 60, 100, 125, 150, 200 ou 300 grammes.

Des timbres fiscaux spéciaux, dénommés ci-après timbres pour assortiments, peuvent également être apposés sur des emballages fermés contenant un assortiment de cigares et/ou de cigarillos. "

L'article 54, 1er alinéa, du même arrêté ministériel, modifié par l'arrêté ministériel du 29 octobre 1999, est remplacé par la disposition suivante

" Art. 54. Chaque emballage de cigares ou de cigarillos doit contenir 2, 3, 4, 5, 6, 8, 10, 19, 20, 24, 25, 30, 40, 50, 60, 100, 150 ou 200 pièces. "

Dans le tableau des signes fiscaux pour tabacs manufacturés annexé à l'arrêté ministériel du 1er août 1994 et modifié par l'arrêté ministériel du 4 décembre 2000, sont apportées les modifications suivantes

1° le barème " A. Cigares ", est remplacé par le nouveau barème ci-après

Prix de vente Droit TVA TOTAL des

au detail (F) d'accise (F) colonnes

(F) 2 et 3

(F)

1 2 3 4

Par emballage de 1 cigare

11,0 0,550 1,909 2,459

13,0 0,650 2,256 2,906

14,0 0,700 2,429 3,129

15,0 0,750 2,603 3,353

15,5 0,775 2,690 3,465

16,0 0,800 2,776 3,576

16,5 0,825 2,863 3,688

19,0 0,950 3,297 4,247

20,0 1,000 3,471 4,471

21,0 1,050 3,644 4,694

22,0 1,100 3,818 4,918

23,0 1,150 3,991 5,141

24,0 1,200 4,165 5,365

25,0 1,250 4,338 5,588

26,0 1,300 4,512 5,812

27,0 1,350 4,685 6,035

28,0 1,400 4,859 6,259

29,0 1,450 5,033 6,483

30,0 1,500 5,206 6,706

31,0 1,550 5,380 6,930

32,0 1,600 5,553 7,153

33,0 1,650 5,727 7,377

34,0 1,700 5,900 7,600

35,0 1,750 6,074 7,824

36,0 1,800 6,247 8,047

37,0 1,850 6,421 8,271

39,0 1,950 6,768 8,718

40,0 2,000 6,942 8,942

41,0 2,050 7,115 9,165

42,0 2,100 7,289 9,389

43,0 2,150 7,462 9,612

45,0 2,250 7,809 10,059

48,0 2,400 8,330 10,730

50,0 2,500 8,677 11,177

51,0 2,550 8,851 11,401

54,0 2,700 9,371 12,071

55,0 2,750 9,545 12,295

58,0 2,900 10,066 12,966

60,0 3,000 10,413 13,413

62,0 3,100 10,760 13,860

65,0 3,250 11,280 14,530

66,0 3,300 11,454 14,754

67,0 3,350 11,628 14,978

70,0 3,500 12,148 15,648

75,0 3,750 13,016 16,766

80,0 4,000 13,884 17,884

85,0 4,250 14,752 19,002

90,0 4,500 15,619 20,119

95,0 4,750 16,487 21,237

100,0 5,000 17,355 22,355

105,0 5,250 18,223 23,473

110,0 5,500 19,090 24,590

115,0 5,750 19,958 25,708

120,0 6,000 20,826 26,826

125,0 6,250 21,694 27,944

130,0 6,500 22,561 29,061

135,0 6,750 23,429 30,179

140,0 7,000 24,297 31,297

150,0 7,500 26,033 33,533

155,0 7,750 26,900 34,650

160,0 8,000 27,768 35,768

165,0 8,250 28,636 36,886

170,0 8,500 29,504 38,004

175,0 8,750 30,371 39,121

180,0 9,000 31,239 40,239

185,0 9,250 32,107 41,357

190,0 9,500 32,975 42,475

195,0 9,750 33,842 43,592

200,0 10,000 34,710 44,710

210,0 10,500 36,446 46,946

220,0 11,000 38,181 49,181

230,0 11,500 39,917 51,417

240,0 12,000 41,652 53,652

250,0 12,500 43,388 55,888

260,0 13,000 45,123 58,123

270,0 13,500 46,859 60,359

280,0 14,000 48,595 62,595

290,0 14,500 50,330 64,830

300,0 15,000 52,066 67,066

310,0 15,500 53,801 69,301

320,0 16,000 55,537 71,537

330,0 16,500 57,272 73,772

340,0 17,000 59,008 76,008

350,0 17,500 60,743 78,243

360,0 18,000 62,479 80,479

370,0 18,500 64,214 82,714

380,0 19,000 65,950 84,950

390,0 19,500 67,685 87,185

400,0 20,000 69,421 89,421

410,0 20,500 71,157 91,657

420,0 21,000 72,892 93,892

430,0 21,500 74,628 96,128

440,0 22,000 76,363 98,363

450,0 22,500 78,099 100,599

460,0 23,000 79,834 102,834

470,0 23,500 81,570 105,070

480,0 24,000 83,305 107,305

490,0 24,500 85,041 109,541

Illimite 25,000 86,776 111,776

Par emballage de 2 cigares

30,0 1,500 5,206 6,706

34,0 1,700 5,900 7,600

46,0 2,300 7,983 10,283

120,0 6,000 20,826 26,826

300,0 15,000 52,066 67,066

Par emballage de 3 cigares

180,0 9,000 31,239 40,239

285,0 14,250 49,462 63,712

600,0 30,000 104,132 134,132

630,0 31,500 109,338 140,838

660,0 33,000 114,545 147,545

750,0 37,500 130,165 167,665

840,0 42,000 145,785 187,785

870,0 43,500 150,991 194,491

990,0 49,500 171,818 221,318

1 110,0 55,500 192,644 248,144

1 200,0 60,000 208,264 268,264

1 410,0 70,500 244,710 315,210

Illimite 75,000 260,330 335,330

Prix de vente Droit TVA TOTAL des

au detail (F) d'accise (F) colonnes

(F) 2 et 3

(F)

1 2 3 4

Par emballage de 4 cigares

880,0 44,000 152,727 196,727

1 200,0 60,000 208,264 268,264

1 400,0 70,000 242,975 312,975

1 440,0 72,000 249,917 321,917

1 480,0 74,000 256,859 330,859

1 520,0 76,000 263,801 339,801

1 600,0 80,000 277,686 357,686

1 760,0 88,000 305,454 393,454

1 800,0 90,000 312,396 402,396

1 920,0 96,000 333,223 429,223

1 960,0 98,000 340,165 438,165

Illimite 100,000 347,107 447,107

Par emballage de 5 cigares

60,0 3,000 10,413 13,413

67,5 3,375 11,714 15,089

70,0 3,500 12,148 15,648

75,0 3,750 13,016 16,766

80,0 4,000 13,884 17,884

83,0 4,150 14,404 18,554

85,0 4,250 14,752 19,002

90,0 4,500 15,619 20,119

100,0 5,000 17,355 22,355

145,0 7,250 25,165 32,415

150,0 7,500 26,033 33,533

155,0 7,750 26,900 34,650

160,0 8,000 27,768 35,768

165,0 8,250 28,636 36,886

170,0 8,500 29,504 38,004

175,0 8,750 30,371 39,121

180,0 9,000 31,239 40,239

185,0 9,250 32,107 41,357

190,0 9,500 32,975 42,475

195,0 9,750 33,842 43,592

200,0 10,000 34,710 44,710

205,0 10,250 35,578 45,828

210,0 10,500 36,446 46,946

215,0 10,750 37,314 48,064

220,0 11,000 38,181 49,181

225,0 11,250 39,049 50,299

230,0 11,500 39,917 51,417

250,0 12,500 43,388 55,888

270,0 13,500 46,859 60,359

280,0 14,000 48,595 62,595

300,0 15,000 52,066 67,066

310,0 15,500 53,801 69,301

335,0 16,750 58,140 74,890

375,0 18,750 65,082 83,832

400,0 20,000 69,421 89,421

475,0 23,750 82,438 106,188

525,0 26,250 91,115 117,365

550,0 27,500 95,454 122,954

600,0 30,000 104,132 134,132

650,0 32,500 112,809 145,309

750,0 37,500 130,165 167,665

775,0 38,750 134,504 173,254

800,0 40,000 138,842 178,842

825,0 41,250 143,181 184,431

850,0 42,500 147,520 190,020

875,0 43,750 151,859 195,609

900,0 45,000 156,198 201,198

950,0 47,500 164,876 212,376

1 000,0 50,000 173,553 223,553

1 050,0 52,500 182,231 234,731

1 100,0 55,000 190,909 245,909

1 150,0 57,500 199,586 257,086

1 200,0 60,000 208,264 268,264

1 250,0 62,500 216,942 279,442

1 300,0 65,000 225,619 290,619

1 350,0 67,500 234,297 301,797

1 400,0 70,000 242,975 312,975

1 450,0 72,500 251,652 324,152

1 500,0 75,000 260,330 335,330

1 550,0 77,500 269,008 346,508

1 650,0 82,500 286,363 368,863

1 700,0 85,000 295,041 380,041

1 750,0 87,500 303,719 391,219

1 850,0 92,500 321,074 413,574

1 900,0 95,000 329,752 424,752

1 950,0 97,500 338,429 435,929

2 050,0 102,500 355,785 458,285

2 200,0 110,000 381,818 491,818

2 300,0 115,000 399,173 514,173

2 450,0 122,500 425,206 547,706

Illimite 125,000 433,884 558,884

Par emballage de 6 cigares

150,0 7,500 26,033 33,533

165,0 8,250 28,636 36,886

300,0 15,000 52,066 67,066

Par emballage de 10 cigares

100,0 5,000 17,355 22,355

114,0 5,700 19,785 25,485

120,0 6,000 20,826 26,826

140,0 7,000 24,297 31,297

145,0 7,250 25,165 32,415

150,0 7,500 26,033 33,533

155,0 7,750 26,900 34,650

160,0 8,000 27,768 35,768

165,0 8,250 28,636 36,886

170,0 8,500 29,504 38,004

175,0 8,750 30,371 39,121

180,0 9,000 31,239 40,239

185,0 9,250 32,107 41,357

190,0 9,500 32,975 42,475

200,0 10,000 34,710 44,710

206,0 10,300 35,752 46,052

210,0 10,500 36,446 46,946

220,0 11,000 38,181 49,181

230,0 11,500 39,917 51,417

240,0 12,000 41,652 53,652

245,0 12,250 42,520 54,770

250,0 12,500 43,388 55,888

260,0 13,000 45,123 58,123

270,0 13,500 46,859 60,359

280,0 14,000 48,595 62,595

290,0 14,500 50,330 64,830

300,0 15,000 52,066 67,066

310,0 15,500 53,801 69,301

320,0 16,000 55,537 71,537

330,0 16,500 57,272 73,772

340,0 17,000 59,008 76,008

350,0 17,500 60,743 78,243

360,0 18,000 62,479 80,479

370,0 18,500 64,214 82,714

380,0 19,000 65,950 84,950

390,0 19,500 67,685 87,185

400,0 20,000 69,421 89,421

410,0 20,500 71,157 91,657

420,0 21,000 72,892 93,892

430,0 21,500 74,628 96,128

440,0 22,000 76,363 98,363

450,0 22,500 78,099 100,599

470,0 23,500 81,570 105,070

480,0 24,000 83,305 107,305

490,0 24,500 85,041 109,541

500,0 25,000 86,776 111,776

520,0 26,000 90,247 116,247

540,0 27,000 93,719 120,719

650,0 32,500 112,809 145,309

670,0 33,500 116,280 149,780

690,0 34,500 119,752 154,252

700,0 35,000 121,487 156,487

750,0 37,500 130,165 167,665

800,0 40,000 138,842 178,842

900,0 45,000 156,198 201,198

950,0 47,500 164,876 212,376

1 000,0 50,000 173,553 223,553

1 020,0 51,000 177,024 228,024

1 200,0 60,000 208,264 268,264

1 250,0 62,500 216,942 279,442

1 300,0 65,000 225,619 290,619

1 320,0 66,000 229,090 295,090

1 400,0 70,000 242,975 312,975

1 500,0 75,000 260,330 335,330

1 700,0 85,000 295,041 380,041

1 750,0 87,500 303,719 391,219

1 800,0 90,000 312,396 402,396

1 900,0 95,000 329,752 424,752

2 100,0 105,000 364,462 469,462

2 200,0 110,000 381,818 491,818

2 300,0 115,000 399,173 514,173

2 500,0 125,000 433,884 558,884

2 600,0 130,000 451,239 581,239

2 700,0 135,000 468,595 603,595

2 800,0 140,000 485,950 625,950

3 000,0 150,000 520,661 670,661

3 100,0 155,000 538,016 693,016

4 200,0 210,000 728,925 938,925

4 500,0 225,000 780,991 1 005,991

4 600,0 230,000 798,347 1 028,347

4 700,0 235,000 815,702 1 050,702

Illimite 250,000 867,768 1 117,768

Par emballage de 20 cigares

230,0 11,500 39,917 51,417

260,0 13,000 45,123 58,123

280,0 14,000 48,595 62,595

300,0 15,000 52,066 67,066

310,0 15,500 53,801 69,301

320,0 16,000 55,537 71,537

330,0 16,500 57,272 73,772

340,0 17,000 59,008 76,008

350,0 17,500 60,743 78,243

390,0 19,500 67,685 87,185

400,0 20,000 69,421 89,421

420,0 21,000 72,892 93,892

430,0 21,500 74,628 96,128

580,0 29,000 100,661 129,661

600,0 30,000 104,132 134,132

800,0 40,000 138,842 178,842

1 000,0 50,000 173,553 223,553

1 500,0 75,000 260,330 335,330

2 000,0 100,000 347,107 447,107

3 000,0 150,000 520,661 670,661

7 400,0 370,000 1 284,297 1 654,297

8 800,0 440,000 1 527,272 1 967,272

9 400,0 470,000 1 631,405 2 101,405

9 600,0 480,000 1 666,115 2 146,115

9 800,0 490,000 1 700,826 2 190,826

Illimite 500,000 1 735,537 2 235,537

Par emballage de 24 cigares

Illimite 600,000 2 082,644 2 682,644

Prix de vente Droit TVA TOTAL des

au detail (F) d'accise (F) colonnes

(F) 2 et 3

(F)

1 2 3 4

Par emballage de 25 cigares

265,0 13,250 45,991 59,241

275,0 13,750 47,727 61,477

287,5 14,375 49,896 64,271

300,0 15,000 52,066 67,066

325,0 16,250 56,404 72,654

340,0 17,000 59,008 76,008

350,0 17,500 60,743 78,243

375,0 18,750 65,082 83,832

390,0 19,500 67,685 87,185

400,0 20,000 69,421 89,421

415,0 20,750 72,024 92,774

425,0 21,250 73,760 95,010

435,0 21,750 75,495 97,245

450,0 22,500 78,099 100,599

475,0 23,750 82,438 106,188

500,0 25,000 86,776 111,776

515,0 25,750 89,380 115,130

525,0 26,250 91,115 117,365

550,0 27,500 95,454 122,954

575,0 28,750 99,793 128,543

600,0 30,000 104,132 134,132

625,0 31,250 108,471 139,721

650,0 32,500 112,809 145,309

675,0 33,750 117,148 150,898

700,0 35,000 121,487 156,487

725,0 36,250 125,826 162,076

750,0 37,500 130,165 167,665

775,0 38,750 134,504 173,254

800,0 40,000 138,842 178,842

825,0 41,250 143,181 184,431

850,0 42,500 147,520 190,020

875,0 43,750 151,859 195,609

900,0 45,000 156,198 201,198

925,0 46,250 160,537 206,787

950,0 47,500 164,876 212,376

975,0 48,750 169,214 217,964

1 000,0 50,000 173,553 223,553

1 025,0 51,250 177,892 229,142

1 050,0 52,500 182,231 234,731

1 075,0 53,750 186,570 240,320

1 100,0 55,000 190,909 245,909

1 125,0 56,250 195,247 251,497

1 150,0 57,500 199,586 257,086

1 175,0 58,750 203,925 262,675

1 200,0 60,000 208,264 268,264

1 225,0 61,250 212,603 273,853

1 250,0 62,500 216,942 279,442

1 300,0 65,000 225,619 290,619

1 375,0 68,750 238,636 307,386

1 400,0 70,000 242,975 312,975

1 450,0 72,500 251,652 324,152

1 500,0 75,000 260,330 335,330

1 550,0 77,500 269,008 346,508

1 625,0 81,250 282,024 363,274

1 650,0 82,500 286,363 368,863

1 675,0 83,750 290,702 374,452

1 725,0 86,250 299,380 385,630

1 750,0 87,500 303,719 391,219

1 875,0 93,750 325,413 419,163

2 000,0 100,000 347,107 447,107

2 125,0 106,250 368,801 475,051

2 250,0 112,500 390,495 502,995

2 375,0 118,750 412,190 530,940

2 500,0 125,000 433,884 558,884

2 625,0 131,250 455,578 586,828

2 750,0 137,500 477,272 614,772

3 000,0 150,000 520,661 670,661

3 125,0 156,250 542,355 698,605

3 250,0 162,500 564,049 726,549

3 500,0 175,000 607,438 782,438

3 750,0 187,500 650,826 838,326

3 875,0 193,750 672,520 866,270

4 000,0 200,000 694,214 894,214

4 125,0 206,250 715,909 922,159

4 250,0 212,500 737,603 950,103

4 375,0 218,750 759,297 978,047

4 500,0 225,000 780,991 1 005,991

4 625,0 231,250 802,685 1 033,935

4 750,0 237,500 824,380 1 061,880

5 000,0 250,000 867,768 1 117,768

5 250,0 262,500 911,157 1 173,657

5 500,0 275,000 954,545 1 229,545

5 750,0 287,500 997,933 1 285,433

6 000,0 300,000 1 041,322 1 341,322

6 250,0 312,500 1 084,710 1 397,210

6 500,0 325,000 1 128,099 1 453,099

6 750,0 337,500 1 171,487 1 508,987

7 000,0 350,000 1 214,876 1 564,876

7 250,0 362,500 1 258,264 1 620,764

7 500,0 375,000 1 301,652 1 676,652

7 750,0 387,500 1 345,041 1 732,541

8 000,0 400,000 1 388,429 1 788,429

8 250,0 412,500 1 431,818 1 844,318

8 500,0 425,000 1 475,206 1 900,206

8 750,0 437,500 1 518,595 1 956,095

9 000,0 450,000 1 561,983 2 011,983

9 250,0 462,500 1 605,371 2 067,871

9 500,0 475,000 1 648,760 2 123,760

9 750,0 487,500 1 692,148 2 179,648

10 000,0 500,000 1 735,537 2 235,537

10 250,0 512,500 1 778,925 2 291,425

10 500,0 525,000 1 822,314 2 347,314

10 750,0 537,500 1 865,702 2 403,202

11 000,0 550,000 1 909,090 2 459,090

11 250,0 562,500 1 952,479 2 514,979

11 500,0 575,000 1 995,867 2 570,867

11 750,0 587,500 2 039,256 2 626,756

12 000,0 600,000 2 082,644 2 682,644

12 250,0 612,500 2 126,033 2 738,533

Illimite 625,000 2 169,421 2 794,421

Par emballage de 30 cigares

270,0 13,500 46,859 60,359

Par emballage de 40 cigares

390,0 19,500 67,685 87,185

420,0 21,000 72,892 93,892

Par emballage de 50 cigares

450,0 22,500 78,099 100,599

475,0 23,750 82,438 106,188

500,0 25,000 86,776 111,776

550,0 27,500 95,454 122,954

575,0 28,750 99,793 128,543

600,0 30,000 104,132 134,132

625,0 31,250 108,471 139,721

650,0 32,500 112,809 145,309

675,0 33,750 117,148 150,898

700,0 35,000 121,487 156,487

725,0 36,250 125,826 162,076

750,0 37,500 130,165 167,665

775,0 38,750 134,504 173,254

800,0 40,000 138,842 178,842

825,0 41,250 143,181 184,431

850,0 42,500 147,520 190,020

875,0 43,750 151,859 195,609

900,0 45,000 156,198 201,198

910,0 45,500 157,933 203,433

925,0 46,250 160,537 206,787

950,0 47,500 164,876 212,376

975,0 48,750 169,214 217,964

1 000,0 50,000 173,553 223,553

1 050,0 52,500 182,231 234,731

1 100,0 55,000 190,909 245,909

1 175,0 58,750 203,925 262,675

1 200,0 60,000 208,264 268,264

1 225,0 61,250 212,603 273,853

1 250,0 62,500 216,942 279,442

1 300,0 65,000 225,619 290,619

1 350,0 67,500 234,297 301,797

1 400,0 70,000 242,975 312,975

1 450,0 72,500 251,652 324,152

1 500,0 75,000 260,330 335,330

1 550,0 77,500 269,008 346,508

1 600,0 80,000 277,685 357,685

1 700,0 85,000 295,041 380,041

1 800,0 90,000 312,396 402,396

1 900,0 95,000 329,752 424,752

8 000,0 400,000 1 388,429 1 788,429

8 500,0 425,000 1 475,206 1 900,206

10 000,0 500,000 1 735,537 2 235,537

10 500,0 525,000 1 822,314 2 347,314

11 000,0 550,000 1 909,090 2 459,090

12 500,0 625,000 2 169,421 2 794,421

13 500,0 675,000 2 342,975 3 017,975

14 000,0 700,000 2 429,752 3 129,752

14 500,0 725,000 2 516,528 3 241,528

15 000,0 750,000 2 603,305 3 353,305

15 500,0 775,000 2 690,082 3 465,082

16 000,0 800,000 2 776,859 3 576,859

24 500,0 1 225,000 4 252,066 5 477,066

Illimite 1 250,000 4 338,842 5 588,842

Par emballage de 100 cigares

1 100,0 55,000 190,909 245,909

1 150,0 57,500 199,586 257,086

Illimite 250,000 867,768 1 117,768

Par emballage de 150 cigares

1 350,0 67,500 234,297 301,797

Par emballage d'assortiment

de cigares

250,0 12,500 43,388 55,888

500,0 25,000 86,776 111,776

650,0 32,500 112,809 145,309

700,0 35,000 121,487 156,487

750,0 37,500 130,165 167,665

800,0 40,000 138,842 178,842

825,0 41,250 143,181 184,431

850,0 42,500 147,520 190,020

900,0 45,000 156,198 201,198

950,0 47,500 164,876 212,376

1 000,0 50,000 173,553 223,553

1 100,0 55,000 190,909 245,909

1 400,0 70,000 242,975 312,975

1 700,0 85,000 295,041 380,041

1 900,0 95,000 329,752 424,752

2 200,0 110,000 381,818 491,818

2 900,0 145,000 503,305 648,305

4 000,0 200,000 694,214 894,214

4 250,0 212,500 737,603 950,103

4 500,0 225,000 780,991 1 005,991

5 500,0 275,000 954,545 1 229,545

2° le barème " B. Cigarillos " est remplacé par le nouveau barème ci-après

Prix de vente Droit TVA TOTAL des

au detail (F) d'accise (F) colonnes

(F) 2 et 3

(F)

1 2 3 4

Par emballage de 1 cigarillo

Illimite 2,500 8,677 11,177

Par emballage de 2 cigarillos!

11,0 0,550 1,909 2,459

12,0 0,600 2,082 2,682

14,0 0,700 2,429 3,129

Par emballage de 4 cigarillos!

28,0 1,400 4,859 6,259

Par emballage de 5 cigarillos!

25,0 1,250 4,338 5,588

28,0 1,400 4,859 6,259

29,0 1,450 5,033 6,483

48,0 2,400 8,330 10,730

75,0 3,750 13,016 16,766

80,0 4,000 13,884 17,884

83,0 4,150 14,404 18,554

85,0 4,250 14,752 19,002

110,0 5,500 19,090 24,590

115,0 5,750 19,958 25,708

120,0 6,000 20,826 26,826

175,0 8,750 30,371 39,121

Illimite 12,500 43,388 55,888

Par emballage de 10

cigarillos!

42,0 2,100

45,0 2,250

46,0 2,300 Reserve au Grand-Duche

47,0 2,350 de Luxembourg

48,0 2,400

49,0 2,450

50,0 2,500 8,677 11,177

52,0 2,600 9,024 11,624

56,0 2,800 9,719 12,519

57,0 2,850 9,892 12,742

58,0 2,900 10,066 12,966

59,0 2,950 10,239 13,189

60,0 3,000 10,413 13,413

61,0 3,050 10,586 13,636

62,0 3,100 10,760 13,860

63,0 3,150 10,933 14,083

64,0 3,200 11,107 14,307

65,0 3,250 11,280 14,530

66,0 3,300 11,454 14,754

67,0 3,350 11,628 14,978

68,0 3,400 11,801 15,201

69,0 3,450 11,975 15,425

70,0 3,500 12,148 15,648

72,0 3,600 12,495 16,095

73,0 3,650 12,669 16,319

74,0 3,700 12,842 16,542

75,0 3,750 13,016 16,766

76,0 3,800 13,190 16,990

77,0 3,850 13,363 17,213

80,0 4,000 13,884 17,884

81,0 4,050 14,057 18,107

82,0 4,100 14,231 18,331

83,0 4,150 14,404 18,554

84,0 4,200 14,578 18,778

85,0 4,250 14,752 19,002

86,0 4,300 14,925 19,225

87,0 4,350 15,099 19,449

89,0 4,450 15,446 19,896

90,0 4,500 15,619 20,119

94,0 4,700 16,314 21,014

95,0 4,750 16,487 21,237

97,0 4,850 16,834 21,684

100,0 5,000 17,355 22,355

103,0 5,150 17,876 23,026

107,0 5,350 18,570 23,920

114,0 5,700 19,785 25,485

118,0 5,900 20,479 26,379

125,0 6,250 21,694 27,944

150,0 7,500 26,033 33,533

155,0 7,750 26,900 34,650

160,0 8,000 27,768 35,768

165,0 8,250 28,636 36,886

170,0 8,500 29,504 38,004

175,0 8,750 30,371 39,121

185,0 9,250 32,107 41,357

190,0 9,500 32,975 42,475

195,0 9,750 33,842 43,592

200,0 10,000 34,710 44,710

220,0 11,000 38,181 49,181

226,0 11,300 39,223 50,523

240,0 12,000 41,652 53,652

260,0 13,000 45,123 58,123

265,0 13,250 45,991 59,241

270,0 13,500 46,859 60,359

280,0 14,000 48,595 62,595

320,0 16,000 55,537 71,537

330,0 16,500 57,272 73,772

Illimite 25,000 86,776 111,776

Par emballage de 20

cigarillos

70,0 3,500

72,0 3,600

74,0 3,700

76,0 3,800

78,0 3,900

80,0 4,000 Reserve au Grand-Duche

82,0 4,100 de Luxembourg

84,0 4,200

86,0 4,300

88,0 4,400

90,0 4,500

96,0 4,800

98,0 4,900

100,0 5,000 17,355 22,355

110,0 5,500 19,090 24,590

112,0 5,600 19,438 25,038

114,0 5,700 19,785 25,485

116,0 5,800 20,132 25,932

118,0 5,900 20,479 26,379

120,0 6,000 20,826 26,826

122,0 6,100 21,173 27,273

124,0 6,200 21,520 27,720

126,0 6,300 21,867 28,167

128,0 6,400 22,214 28,614

130,0 6,500 22,561 29,061

132,0 6,600 22,909 29,509

134,0 6,700 23,256 29,956

136,0 6,800 23,603 30,403

138,0 6,900 23,950 30,850

140,0 7,000 24,297 31,297

142,0 7,100 24,644 31,744

144,0 7,200 24,991 32,191

145,0 7,250 25,165 32,415

146,0 7,300 25,338 32,638

150,0 7,500 26,033 33,533

156,0 7,800 27,074 34,874

158,0 7,900 27,421 35,321

160,0 8,000 27,768 35,768

165,0 8,250 28,636 36,886

170,0 8,500 29,504 38,004

180,0 9,000 31,239 40,239

190,0 9,500 32,975 42,475

200,0 10,000 34,710 44,710

204,0 10,200 35,404 45,604

206,0 10,300 35,752 46,052

214,0 10,700 37,140 47,840

225,0 11,250 39,049 50,299

226,0 11,300 39,223 50,523

228,0 11,400 39,570 50,970

230,0 11,500 39,917 51,417

235,0 11,750 40,785 52,535

236,0 11,800 40,958 52,758

238,0 11,900 41,305 53,205

240,0 12,000 41,652 53,652

250,0 12,500 43,388 55,888

258,0 12,900 44,776 57,676

260,0 13,000 45,123 58,123

268,0 13,400 46,512 59,912

270,0 13,500 46,859 60,359

278,0 13,900 48,247 62,147

280,0 14,000 48,595 62,595

290,0 14,500 50,330 64,830

300,0 15,000 52,066 67,066

310,0 15,500 53,801 69,301

320,0 16,000 55,537 71,537

330,0 16,500 57,272 73,772

340,0 17,000 59,008 76,008

350,0 17,500 60,743 78,243

360,0 18,000 62,479 80,479

370,0 18,500 64,214 82,714

380,0 19,000 65,950 84,950

390,0 19,500 67,685 87,185

400,0 20,000 69,421 89,421

420,0 21,000 72,892 93,892

440,0 22,000 76,363 98,363

480,0 24,000 83,305 107,305

500,0 25,000 86,776 111,776

520,0 26,000 90,247 116,247

Illimite 50,000 173,553 223,553

Par emballage de 25

cigarillos

120,0 6,000 Reserve au Grand-Duche

de Luxembourg

155,0 7,750 26,900 34,650

180,0 9,000 31,239 40,239

225,0 11,250 39,049 50,299

237,5 11,875 41,219 53,094

275,0 13,750 47,727 61,477

300,0 15,000 52,066 67,066

325,0 16,250 56,404 72,654

375,0 18,750 65,082 83,832

450,0 22,500 78,099 100,599

475,0 23,750 82,438 106,188

500,0 25,000 86,776 111,776

525,0 26,250 91,115 117,365

540,0 27,000 93,719 120,719

550,0 27,500 95,454 122,954

565,0 28,250 98,057 126,307

575,0 28,750 99,793 128,543

600,0 30,000 104,132 134,132

640,0 32,000 111,074 143,074

650,0 32,500 112,809 145,309

665,0 33,250 115,413 148,663

675,0 33,750 117,148 150,898

685,0 34,250 118,884 153,134

725,0 36,250 125,826 162,076

765,0 38,250 132,768 171,018

875,0 43,750 151,859 195,609

Illimite 62,500 216,942 279,442

Par emballage de 30

cigarillos

84,0 4,200 14,578 18,778

Par emballage de 40

cigarillos

232,0 11,600 40,264 51,864

380,0 19,000 65,950 84,950

450,0 22,500 78,099 100,599

Par emballage de 50

cigarillos

180,0 9,000

185,0 9,250

190,0 9,500

195,0 9,750

200,0 10,000

205,0 10,250 Reserve au Grand-Duche

210,0 10,500 de Luxembourg

215,0 10,750

220,0 11,000

225,0 11,250

230,0 11,500

235,0 11,750

240,0 12,000

245,0 12,250

250,0 12,500 43,388 55,888

260,0 13,000 45,123 58,123

265,0 13,250 45,991 59,241

270,0 13,500 46,859 60,359

275,0 13,750 47,727 61,477

280,0 14,000 48,595 62,595

285,0 14,250 49,462 63,712

290,0 14,500 50,330 64,830

295,0 14,750 51,198 65,948

300,0 15,000 52,066 67,066

305,0 15,250 52,933 68,183

310,0 15,500 53,801 69,301

315,0 15,750 54,669 70,419

320,0 16,000 55,537 71,537

325,0 16,250 56,404 72,654

330,0 16,500 57,272 73,772

335,0 16,750 58,140 74,890

340,0 17,000 59,008 76,008

345,0 17,250 59,876 77,126

350,0 17,500 60,743 78,243

355,0 17,750 61,611 79,361

360,0 18,000 62,479 80,479

370,0 18,500 64,214 82,714

375,0 18,750 65,082 83,832

380,0 19,000 65,950 84,950

385,0 19,250 66,818 86,068

390,0 19,500 67,685 87,185

395,0 19,750 68,553 88,303

400,0 20,000 69,421 89,421

405,0 20,250 70,289 90,539

410,0 20,500 71,157 91,657

415,0 20,750 72,024 92,774

420,0 21,000 72,892 93,892

425,0 21,250 73,760 95,010

430,0 21,500 74,628 96,128

435,0 21,750 75,495 97,245

445,0 22,250 77,231 99,481

450,0 22,500 78,099 100,599

475,0 23,750 82,438 106,188

495,0 24,750 85,909 110,659

500,0 25,000 86,776 111,776

510,0 25,500 88,512 114,012

515,0 25,750 89,380 115,130

525,0 26,250 91,115 117,365

535,0 26,750 92,851 119,601

550,0 27,500 95,454 122,954

565,0 28,250 98,057 126,307

570,0 28,500 98,925 127,425

575,0 28,750 99,793 128,543

590,0 29,500 102,396 131,896

600,0 30,000 104,132 134,132

605,0 30,250 105,000 135,250

625,0 31,250 108,471 139,721

645,0 32,250 111,942 144,192

650,0 32,500 112,809 145,309

670,0 33,500 116,280 149,780

675,0 33,750 117,148 150,898

700,0 35,000 121,487 156,487

750,0 37,500 130,165 167,665

775,0 38,750 134,504 173,254

800,0 40,000 138,842 178,842

925,0 46,250 160,537 206,787

950,0 47,500 164,876 212,376

975,0 48,750 169,214 217,964

1 000,0 50,000 173,553 223,553

1 050,0 52,500 182,231 234,731

1 100,0 55,000 190,909 245,909

1 150,0 57,500 199,586 257,086

1 200,0 60,000 208,264 268,264

1 250,0 62,500 216,942 279,442

1 300,0 65,000 225,619 290,619

1 400,0 70,000 242,975 312,975

1 650,0 82,500 286,363 368,863

Illimite 125,000 433,884 558,884

Par emballage de 100

cigarillos

430,0 21,500 Reserve au Grand-Duche

de Luxembourg

560,0 28,000 97,190 125,190

590,0 29,500 102,396 131,896

600,0 30,000 104,132 134,132

610,0 30,500 105,867 136,367

630,0 31,500 109,338 140,838

660,0 33,000 114,545 147,545

680,0 34,000 118,016 152,016

900,0 45,000 156,198 201,198

910,0 45,500 157,933 203,433

1 100,0 55,000 190,909 245,909

1 200,0 60,000 208,264 268,264

Illimite 250,000 867,768 1 117,768

Par emballage de 150

cigarillos

780,0 39,000 135,371 174,371

Par emballage d'assortiment

de cigarillos

200,0 10,000 34,710 44,710

225,0 11,250 39,049 50,299

375,0 18,750 65,082 83,832

400,0 20,000 69,421 89,421

450,0 22,500 78,099 100,599

550,0 27,500 95,454 122,954

700,0 35,000 121,487 156,487

725,0 36,250 125,826 162,076

800,0 40,000 138,842 178,842

1 000,0 50,000 173,553 223,553

1 850,0 92,500 321,074 413,574

3° le barème " C. Cigarettes " est remplacé par le nouveau barème ci-après

Prix de vente Droit Droit TVA TOTAL des

au detail (F) d'accise d'accise (F) colonnes

(F) special 2 a 4

(F) (F)

1 2 3 4 5

Par emballage de 10

cigarettes

40,0 21,116 Reserve au Grand-Duche de Luxembourg

50,0 25,700 3,633 8,677 38,010

51,0 26,158 3,560 8,851 38,569

52,0 26,616 3,560 9,024 39,200

53,0 27,075 3,560 9,198 39,833

54,0 27,533 3,560 9,371 40,464

55,0 27,992 3,560 9,545 41,097

56,0 28,450 3,560 9,719 41,729

58,0 29,367 3,560 10,066 42,993

60,0 30,284 3,560 10,413 44,257

62,0 31,200 3,560 10,760 45,520

63,0 31,659 3,560 10,933 46,152

64,0 32,117 3,560 11,107 46,784

65,0 32,576 3,560 11,280 47,116

100,0 48,620 3,560 17,355 69,535

Par emballage de 19

cigarettes

70,0 37,370 Reserve au Grand-Duche de Luxembourg

88,0 45,621 11,327 15,272 72,220

97,0 49,746 6,764 16,834 73,344

100,0 51,122 6,764 17,355 75,241

Par emballage de 20

cigarettes

68,0 36,731

69,0 37,189 Reserve au Grand-Duche de Luxembourg

70,0 37,648

71,0 38,106

72,0 38,564

73,0 39,023

74,0 39,481

75,0 39,940

76,0 40,398

77,0 40,856 21,802 13,363 76,021

78,0 41,315 21,169 13,537 76,021

79,0 41,773 20,538 13,710 76,021

80,0 42,232 19,905 13,881 76,021

81,0 42,690 19,274 14,057 76,021

82,0 43,148 18,642 14,231 76,021

83,0 43,607 18,010 14,404 76,021

84,0 44,065 17,378 14,578 76,021

85,0 44,524 16,745 14,752 76,021

86,0 44,982 16,114 14,925 76,021

87,0 45,440 15,482 15,099 76,021

88,0 45,899 14,850 15,272 76,021

89,0 46,357 14,218 15,446 76,021

90,0 46,816 13,586 15,619 76,021

91,0 47,274 12,954 15,793 76,021

92,0 47,732 12,323 15,966 76,021

93,0 48,191 11,690 16,140 76,021

94,0 48,649 11,058 16,314 76,021

95,0 49,108 10,426 16,487 76,021

96,0 49,566 9,794 16,661 76,021

97,0 50,024 9,163 16,834 76,021

98,0 50,483 8,530 17,008 76,021

99,0 50,941 7,899 17,181 76,021

100,0 51,400 7,266 17,355 76,021

101,0 51,858 7,120 17,528 76,506

102,0 52,316 7,120 17,702 77,138

103,0 52,775 7,120 17,876 77,771

104,0 53,233 7,120 18,049 78,402

105,0 53,692 7,120 18,223 79,035

106,0 54,150 7,120 18,396 79,666

107,0 54,608 7,120 18,570 80,298

108,0 55,067 7,120 18,743 80,930

109,0 55,525 7,120 18,917 81,562

110,0 55,984 7,120 19,090 82,194

111,0 56,442 7,120 19,264 82,826

112,0 56,900 7,120 19,438 83,458

113,0 57,359 7,120 19,611 84,090

114,0 57,817 7,120 19,785 84,722

115,0 58,276 7,120 19,958 85,354

117,0 59,192 7,120 20,305 86,617

118,0 59,651 7,120 20,479 87,250

119,0 60,109 7,120 20,652 87,881

120,0 60,568 7,120 20,826 88,514

122,0 61,484 7,120 21,173 89,777

123,0 61,943 7,120 21,347 90,410

124,0 62,401 7,120 21,520 91,041

125,0 62,860 7,120 21,694 91,674

126,0 63,318 7,120 21,867 92,305

127,0 63,776 7,120 22,041 92,937

129,0 64,693 7,120 22,388 94,201

130,0 65,152 7,120 22,561 94,833

131,0 65,610 7,120 22,735 95,465

134,0 66,985 7,120 23,256 97,361

135,0 67,444 7,120 23,429 97,993

137,0 68,360 7,120 23,776 99,256

140,0 69,736 7,120 24,297 101,153

141,0 70,194 7,120 24,471 101,785

145,0 72,028 7,120 25,165 104,313

155,0 76,612 7,120 26,900 110,632

165,0 81,196 7,120 28,636 116,952

Illimite 94,489 7,120 33,669 135,278

Par emballage de 23

cigarettes

74,0 40,315 Reserve au Grand-Duche de Luxembourg

78,0 42,149

97,0 50,858 19,732 16,834 87,424

106,0 54,984 14,044 18,396 87,424

Par emballage de 24

cigarettes

77,0 41,968 Reserve au Grand-Duche de Luxembourg

81,0 43,802

100,0 52,512 21,358 17,355 91,225

105,0 54,804 18,198 18,223 91,225

107,0 55,720 16,935 18,570 91,225

110,0 57,096 15,039 19,090 91,225

112,0 58,012 13,775 19,438 91,225

113,0 58,471 13,143 19,611 91,225

115,0 59,388 11,879 19,958 91,225

118,0 60,763 9,983 20,479 91,225

120,0 61,680 8,719 20,826 91,225

124,0 63,513 8,544 21,520 93,577

132,0 67,180 8,544 22,909 98,633

136,0 69,014 8,544 23,603 101,161

140,0 70,848 8,544 24,297 103,689

Par emballage de 25

cigarettes

26,0 18,868 Reserve au Grand-Duche de Luxembourg

82,0 44,538

83,0 44,997

84,0 45,455

85,0 45,914

86,0 46,372

87,0 46,830

88,0 47,289

89,0 47,747

90,0 48,206

91,0 48,664

92,0 49,122

93,0 49,581

94,0 50,039

95,0 50,498

96,0 50,956 27,410 16,661 95,027

97,0 51,414 26,779 16,834 95,027

98,0 51,873 26,146 17,008 95,027

99,0 52,331 25,515 17,181 95,027

100,0 52,790 24,882 17,355 95,027

102,0 53,706 23,619 17,702 95,027

103,0 54,165 22,986 17,876 95,027

104,0 54,623 22,355 18,049 95,027

105,0 55,082 21,722 18,223 95,027

106,0 55,540 21,091 18,396 95,027

107,0 55,998 20,459 18,570 95,027

108,0 56,457 19,827 18,743 95,027

109,0 56,915 19,195 18,917 95,027

110,0 57,374 18,563 19,090 95,027

111,0 57,832 17,931 19,264 95,027

112,0 58,290 17,299 19,438 95,027

113,0 58,749 16,667 19,611 95,027

114,0 59,207 16,035 19,785 95,027

115,0 59,666 15,403 19,958 95,027

116,0 60,124 14,771 20,132 95,027

117,0 60,582 14,140 20,305 95,027

118,0 61,041 13,507 20,479 95,027

120,0 61,958 12,243 20,826 95,027

122,0 62,874 10,980 21,173 95,027

123,0 63,333 10,347 21,347 95,027

124,0 63,791 9,716 21,520 95,027

125,0 64,250 9,083 21,694 95,027

127,0 65,166 8,900 22,041 96,107

128,0 65,625 8,900 22,214 96,739

130,0 66,542 8,900 22,561 98,003

132,0 67,458 8,900 22,909 99,267

133,0 67,917 8,900 23,082 99,899

135,0 68,831 8,900 23,429 101,163

138,0 70,209 8,900 23,950 103,059

140,0 71,126 8,900 24,297 104,323

141,0 71,584 8,900 24,471 104,955

142,0 72,042 8,900 24,644 105,586

146,0 73,876 8,900 25,338 108,114

148,0 74,793 8,900 25,685 109,378

Illimite 115,132 8,900 40,958 164,990

Par emballage de 30

cigarettes

110,0 58,764 Reserve au Grand-Duche de Luxembourg

114,0 60,597

115,0 61,056 33,018 19,958 114,032

116,0 61,514 Reserve au Grand-Duche de Luxembourg

119,0 62,889 30,491 20,652 114,032

120,0 63,348 Reserve au Grand-Duche de Luxembourg

121,0 63,806

124,0 65,181 27,331 21,520 114,032

125,0 65,640 26,698 21,694 114,032

126,0 66,098 26,067 21,867 114,032

135,0 70,221 20,379 23,429 114,032

138,0 71,599 18,483 23,950 114,032

152,0 78,016 10,680 26,380 115,076

155,0 79,392 10,680 26,900 116,972

156,0 79,850 10,680 27,074 117,604

159,0 81,225 10,680 27,595 119,500

164,0 83,517 10,680 28,462 122,659

169,0 85,809 10,680 29,330 125,819

Par emballage de 50

cigarettes

200,0 105,580 49,764 34,710 190,054

210,0 110,164 43,444 36,446 190,054

250,0 128,500 18,166 43,388 190,054

300,0 151,420 17,800 52,066 221,286

350,0 174,340 17,800 60,743 252,883

Illimite 230,264 17,800 81,917 329,981

Par emballage de 60

cigarettes

318,0 162,451 21,360 55,190 239,001

Par emballage de 100

cigarettes

400,0 211,160 99,527 69,421 380,108

420,0 220,328 86,888 72,892 380,108

430,0 224,912 80,568 74,628 380,108

440,0 229,496 74,249 76,363 380,108

450,0 234,080 67,929 78,099 380,108

Illimite 460,071 35,600 163,661 659,332

4° le barème " D. Tabac à fumer destiné à rouler les cigarettes et autres tabacs à fumer ", les nouvelles classes de prix suivantes sont insérées

Prix de vente Droit Droit TVA TOTAL des

au detail (F) d'accise d'accise (F) colonnes

(F) special 2 a 4

(F) (F)

1 2 3 4 5

Par emballage de

40 g de tabac a

fumer

103,0 32,445 6,231 17,876 56,552

Par emballage de

100 g de tabac a

fumer

218,0 68,670 13,189 37,834 119,693

Par emballage de

200 g de tabac a

fumer

301,0 94,815 73,222 52,239 220,276

313,0 98,595 67,359 54,322 220,276

355,0 111,825 46,840 61,611 220,276

399,0 125,685 25,344 69,247 220,276

454,0 143,010 27,467 78,793 249,270

488,0 153,720 29,524 84,694 267,938

Par emballage de

250 g de tabac a

fumer

551,0 173,565 33,335 95,628 302,528

581,0 183,015 35,150 100,834 318,999

Par emballage de

300 g de tabac a

fumer

379,0 119,385 145,253 65,776 330,414

579,0 182,385 47,542 100,487 330,414

Le présent arrêté sort ses effets le 1er février 2001.

Bruxelles, le 8 mars 2001.

D. REYNDERS

Préambule

Le Ministre des Finances,

Vu la loi du 3 avril 1997 relative au régime fiscal des tabacs manufacturés, notamment l'article 3, modifié par l'arrêté royal du 26 avril 2000;

Vu l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés, notamment les articles 30 et 33 modifiés en dernier lieu par l'arrêté ministériel du 4 décembre 2000, l'article 54 modifié en dernier lieu par l'arrêté ministériel du 29 octobre 1999 et le tableau des signes fiscaux pour tabacs manufacturés annexé audit arrêté modifié par l'arrêté ministériel du 4 décembre 2000;

Vu l'avis du Conseil des douanes de l'Union économique belgo-luxembourgeoise;

Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, notamment l'article 3, § 1, remplacé par la loi du 4 juillet 1989 et modifié par la loi du 4 août 1996;

Vu l'urgence motivée par le fait que le présent arrêté a pour objet essentiel d'adapter le tableau des signes fiscaux pour tabacs manufacturés conformément au prescrit de l'article 21 de l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés; qu'à la suite de demandes introduites par les opérateurs économiques, certaines classes de prix doivent être incorporées dans ledit tableau, que les signes fiscaux correspondant à ces nouvelles classes de prix doivent être mis le plus rapidement possible à la disposition des opérateurs économiques en tabacs manufacturés, que, dans ces conditions, le tableau des signes fiscaux pour tabacs manufacturés doit être adapté sans délai,

Arrête