BE
2001003468 3 OCTOBRE 2001. - Arrêté ministériel relatif au régime fiscal des tabacs manufacturés.
Texte législatif (2 Articles)
Le tableau des signes fiscaux pour tabacs manufacturés annexé à l'arrêté ministériel du 1er août 1994, modifié en dernier lieu par l'arrêté ministériel du 8 mars 2001, est remplacé par les tableaux joints en annexe.
Le présent arrêté produit ses effets le 1er juin 2001.
Bruxelles, le 3 octobre 2001.
D. REYNDERS
ANNEXES.
Art. N1 . Annexe 1. - Tableau des signes fiscaux, exprimés en francs.
A. CIGARES.
Prix de vente au Droit d'accise TVA TOTAL des colonnes
detail (F) (F) (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
14,5 0,725 2,516 3,241
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
17,0 0,850 2,950 3,800
17,5 0,875 3,037 3,912
18,0 0,900 3,123 4,023
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
38,0 1,900 6,595 8,495
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
44,0 2,200 7,636 9,836
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
52,0 2,600 9,024 11,624
53,0 2,650 9,198 11,848
54,0 2,700 9,371 12,071
55,0 2,750 9,545 12,295
56,0 2,800 9,719 12,519
57,0 2,850 9,892 12,742
58,0 2,900 10,066 12,966
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
65,0 3,250 11,280 14,530
66,0 3,300 11,454 14,754
67,0 3,350 11,628 14,978
69,0 3,450 11,975 15,425
70,0 3,500 12,148 15,648
71,0 3,550 12,322 15,872
75,0 3,750 13,016 16,766
80,0 4,000 13,884 17,884
81,0 4,050 14,057 18,107
85,0 4,250 14,752 19,002
90,0 4,500 15,619 20,119
93,0 4,650 16,140 20,790
95,0 4,750 16,487 21,237
100,0 5,000 17,355 22,355
101,0 5,050 17,528 22,578
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
121,0 6,050 21,000 27,050
125,0 6,250 21,694 27,944
129,0 6,450 22,388 28,838
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
159,0 7,950 27,595 35,545
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
186,0 9,300 32,280 41,580
190,0 9,500 32,975 42,475
195,0 9,750 33,842 43,592
196,0 9,800 34,016 43,816
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
234,0 11,700 40,611 52,311
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
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
331,0 16,550 57,446 73,996
340,0 17,000 59,008 76,008
350,0 17,500 60,743 78,243
351,0 17,550 60,917 78,467
360,0 18,000 62,479 80,479
361,0 18,050 62,652 80,702
370,0 18,500 64,214 82,714
380,0 19,000 65,950 84,950
390,0 19,500 67,685 87,185
399,0 19,950 69,247 89,197
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
Prix de vente au Droit d'accise TVA TOTAL des colonnes
detail (F) (F) (F) 2 et 3 (F)
1 2 3 4
Par emballage de
2 cigares
30,0 1,500 5,206 6,706
34,0 1,700 5,900 7,600
36,0 1,800 6,247 8,047
46,0 2,300 7,983 10,283
57,0 2,850 9,892 12,742
120,0 6,000 20,826 26,826
121,0 6,050 21,000 27,050
186,0 9,300 32,280 41,580
300,0 15,000 52,066 67,066
Par emballage de
3 cigares
180,0 9,000 31,239 40,239
182,0 9,100 31,586 40,686
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
Par emballage de
4 cigares
880,0 44,000 152,727 196,727
1 080,0 54,000 187,438 241,438
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 80,000 277,685 357,685
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
49,0 2,450 8,504 10,954
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
89,0 4,450 15,446 19,896
90,0 4,500 15,619 20,119
91,0 4,550 15,793 20,343
100,0 5,000 17,355 22,355
139,0 6,950 24,123 31,073
140,0 7,000 24,297 31,297
145,0 7,250 25,165 32,415
147,0 7,350 25,512 32,862
150,0 7,500 26,033 33,533
155,0 7,750 26,900 34,650
157,0 7,850 27,247 35,097
160,0 8,000 27,768 35,768
165,0 8,250 28,636 36,886
169,0 8,450 29,330 37,780
170,0 8,500 29,504 38,004
175,0 8,750 30,371 39,121
178,0 8,900 30,892 39,792
180,0 9,000 31,239 40,239
185,0 9,250 32,107 41,357
186,0 9,300 32,280 41,580
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
212,0 10,600 36,793 47,393
214,0 10,700 37,140 47,840
215,0 10,750 37,314 48,064
220,0 11,000 38,181 49,181
224,0 11,200 38,876 50,076
225,0 11,250 39,049 50,299
230,0 11,500 39,917 51,417
250,0 12,500 43,388 55,888
254,0 12,700 44,082 56,782
255,0 12,750 44,256 57,006
270,0 13,500 46,859 60,359
274,0 13,700 47,553 61,253
280,0 14,000 48,595 62,595
300,0 15,000 52,066 67,066
303,0 15,150 52,586 67,736
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
464,0 23,200 80,528 103,728
465,0 23,250 80,702 103,952
475,0 23,750 82,438 106,188
524,0 26,200 90,942 117,142
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
807,0 40,350 140,057 180,407
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
908,0 45,400 157,586 202,986
926,0 46,300 160,710 207,010
950,0 47,500 164,876 212,376
980,0 49,000 170,082 219,082
1 000,0 50,000 173,553 223,553
1 009,0 50,450 175,115 225,565
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
1 251,0 62,550 217,115 279,665
1 300,0 65,000 225,619 290,619
1 350,0 67,500 234,297 301,797
1 352,0 67,600 234,644 302,244
1 400,0 70,000 242,975 312,975
1 402,0 70,100 243,322 313,422
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
1 654,0 82,700 287,057 369,757
1 655,0 82,750 287,231 369,981
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
1 850,0 92,500 321,074 413,574
1 900,0 95,000 329,752 424,752
1 950,0 97,500 338,429 435,929
2 000,0 100,000 347,107 447,107
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
115,0 5,750 19,958 25,708
120,0 6,000 20,826 26,826
125,0 6,250 21,694 27,944
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
157,0 7,850 27,247 35,097
160,0 8,000 27,768 35,768
161,0 8,050 27,942 35,992
165,0 8,250 28,636 36,886
170,0 8,500 29,504 38,004
175,0 8,750 30,371 39,121
178,0 8,900 30,892 39,792
180,0 9,000 31,239 40,239
182,0 9,100 31,586 40,686
185,0 9,250 32,107 41,357
190,0 9,500 32,975 42,475
196,0 9,800 34,016 43,816
200,0 10,000 34,710 44,710
206,0 10,300 35,752 46,052
210,0 10,500 36,446 46,946
212,0 10,600 36,793 47,393
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
258,0 12,900 44,776 57,676
260,0 13,000 45,123 58,123
266,0 13,300 46,165 59,465
270,0 13,500 46,859 60,359
274,0 13,700 47,553 61,253
280,0 14,000 48,595 62,595
282,0 14,100 48,942 63,042
286,0 14,300 49,636 63,936
290,0 14,500 50,330 64,830
299,0 14,950 51,892 66,842
300,0 15,000 52,066 67,066
310,0 15,500 53,801 69,301
317,0 15,850 55,016 70,866
319,0 15,950 55,363 71,313
320,0 16,000 55,537 71,537
330,0 16,500 57,272 73,772
331,0 16,550 57,446 73,996
340,0 17,000 59,008 76,008
350,0 17,500 60,743 78,243
360,0 18,000 62,479 80,479
363,0 18,150 63,000 81,150
370,0 18,500 64,214 82,714
371,0 18,550 64,388 82,938
379,0 18,950 65,776 84,726
380,0 19,000 65,950 84,950
390,0 19,500 67,685 87,185
395,0 19,750 68,553 88,303
400,0 20,000 69,421 89,421
410,0 20,500 71,157 91,657
420,0 21,000 72,892 93,892
428,0 21,400 74,280 95,680
430,0 21,500 74,628 96,128
440,0 22,000 76,363 98,363
444,0 22,200 77,057 99,257
448,0 22,400 77,752 100,152
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
484,0 24,200 84,000 108,200
490,0 24,500 85,041 109,541
500,0 25,000 86,776 111,776
510,0 25,500 88,512 114,012
520,0 26,000 90,247 116,247
540,0 27,000 93,719 120,719
553,0 27,650 95,975 123,625
650,0 32,500 112,809 145,309
670,0 33,500 116,280 149,780
690,0 34,500 119,752 154,252
698,0 34,900 121,140 156,040
700,0 35,000 121,487 156,487
750,0 37,500 130,165 167,665
799,0 39,950 138,669 178,619
800,0 40,000 138,842 178,842
807,0 40,350 140,057 180,407
900,0 45,000 156,198 201,198
928,0 46,400 161,057 207,457
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
Prix de vente au Droit d'accise TVA TOTAL des colonnes
detail (F) (F) (F) 2 et 3 (F)
1 2 3 4
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
323,0 16,150 56,057 72,207
330,0 16,500 57,272 73,772
340,0 17,000 59,008 76,008
350,0 17,500 60,743 78,243
363,0 18,150 63,000 81,150
390,0 19,500 67,685 87,185
399,0 19,950 69,247 89,197
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
5 400,0 270,000 937,190 1 207,190
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 1 631,404 2 101,404
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
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
289,0 14,450 50,157 64,607
300,0 15,000 52,066 67,066
313,0 15,650 54,322 69,972
325,0 16,250 56,404 72,654
340,0 17,000 59,008 76,008
350,0 17,500 60,743 78,243
363,0 18,150 63,000 81,150
375,0 18,750 65,082 83,832
390,0 19,500 67,685 87,185
400,0 20,000 69,421 89,421
413,0 20,650 71,677 92,327
415,0 20,750 72,024 92,774
424,0 21,200 73,586 94,786
425,0 21,250 73,760 95,010
435,0 21,750 75,495 97,245
444,0 22,200 77,057 99,257
445,0 22,250 77,231 99,481
450,0 22,500 78,099 100,599
454,0 22,700 78,793 101,493
475,0 23,750 82,438 106,188
490,0 24,500 85,041 109,541
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
605,0 30,250 105,000 135,250
625,0 31,250 108,471 139,721
650,0 32,500 112,809 145,309
656,0 32,800 113,851 146,651
666,0 33,300 115,586 148,886
675,0 33,750 117,148 150,898
686,0 34,300 119,057 153,357
696,0 34,800 120,793 155,593
700,0 35,000 121,487 156,487
706,0 35,300 122,528 157,828
725,0 36,250 125,826 162,076
736,0 36,800 127,735 164,535
737,0 36,850 127,909 164,759
738,0 36,900 128,082 164,982
739,0 36,950 128,256 165,206
750,0 37,500 130,165 167,665
767,0 38,350 133,115 171,465
775,0 38,750 134,504 173,254
787,0 39,350 136,586 175,936
791,0 39,550 137,280 176,830
797,0 39,850 138,322 178,172
799,0 39,950 138,669 178,619
800,0 40,000 138,842 178,842
807,0 40,350 140,057 180,407
815,0 40,750 141,446 182,196
825,0 41,250 143,181 184,431
827,0 41,350 143,528 184,878
838,0 41,900 145,438 187,338
847,0 42,350 147,000 189,350
850,0 42,500 147,520 190,020
875,0 43,750 151,859 195,609
888,0 44,400 154,115 198,515
900,0 45,000 156,198 201,198
908,0 45,400 157,586 202,986
925,0 46,250 160,537 206,787
948,0 47,400 164,528 211,928
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
1 059,0 52,950 183,793 236,743
1 060,0 53,000 183,966 236,966
1 075,0 53,750 186,570 240,320
1 100,0 55,000 190,909 245,909
1 120,0 56,000 194,380 250,380
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
1 224,0 61,200 212,429 273,629
1 225,0 61,250 212,603 273,853
1 250,0 62,500 216,942 279,442
1 251,0 62,550 217,115 279,665
1 300,0 65,000 225,619 290,619
1 311,0 65,550 227,528 293,078
1 375,0 68,750 238,636 307,386
1 382,0 69,100 239,851 308,951
1 400,0 70,000 242,975 312,975
1 412,0 70,600 245,057 315,657
1 450,0 72,500 251,652 324,152
1 480,0 74,000 256,859 330,859
1 500,0 75,000 260,330 335,330
1 513,0 75,650 262,586 338,236
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
1 700,0 85,000 295,041 380,041
1 725,0 86,250 299,380 385,630
1 745,0 87,250 302,851 390,101
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
2 521,0 126,050 437,528 563,578
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
635,0 31,750 110,206 141,956
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
781,0 39,050 135,545 174,595
787,0 39,350 136,586 175,936
799,0 39,950 138,669 178,619
800,0 40,000 138,842 178,842
807,0 40,350 140,057 180,407
825,0 41,250 143,181 184,431
847,0 42,350 147,000 189,350
850,0 42,500 147,520 190,020
875,0 43,750 151,859 195,609
900,0 45,000 156,198 201,198
908,0 45,400 157,586 202,986
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
1 291,0 64,550 224,057 288,607
1 300,0 65,000 225,619 290,619
1 301,0 65,050 225,793 290,843
1 311,0 65,550 227,528 293,078
1 350,0 67,500 234,297 301,797
1 372,0 68,600 238,115 306,715
1 400,0 70,000 242,975 312,975
1 412,0 70,600 245,057 315,657
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
1 573,0 78,650 273,000 351,650
1 574,0 78,700 273,173 351,873
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
258,0 12,900 44,776 57,676
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
1 428,0 71,400 247,834 319,234
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
2 700,0 135,000 468,595 603,595
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
4 635,0 231,750 804,421 1 036,171
5 500,0 275,000 954,545 1 229,545
B. CIGARILLOS.
Prix de vente au Droit d'accise TVA TOTAL des colonnes
detail (F) (F) (F) 2 et 3 (F)
1 2 3 4
Par emballage de
1 cigarillo
13,0 0,650 2,256 2,906
Illimite 25,000 86,776 111,776
Par emballage de
2 cigarillos
11,0 0,550 1,909 2,459
12,0 0,600 2,082 2,682
13,0 0,650 2,256 2,906
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
30,0 1,500 5,206 6,706
32,0 1,600 5,553 7,153
48,0 2,400 8,330 10,730
75,0 3,750 13,016 16,766
77,0 3,850 13,363 17,213
80,0 4,000 13,884 17,884
83,0 4,150 14,404 18,554
85,0 4,250 14,752 19,002
100,0 5,000 17,355 22,355
101,0 5,050 17,528 22,578
102,0 5,100 17,702 22,802
110,0 5,500 19,090 24,590
113,0 5,650 19,611 25,261
115,0 5,750 19,958 25,708
117,0 5,850 20,305 26,155
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 de
47,0 2,350 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
71,0 3,550 12,322 15,872
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
93,0 4,650 16,140 20,790
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
117,0 5,850 20,305 26,155
118,0 5,900 20,479 26,379
121,0 6,050 21,000 27,050
125,0 6,250 21,694 27,944
150,0 7,500 26,033 33,533
153,0 7,650 26,553 34,203
154,0 7,700 26,727 34,427
155,0 7,750 26,900 34,650
160,0 8,000 27,768 35,768
163,0 8,150 28,289 36,439
165,0 8,250 28,636 36,886
170,0 8,500 29,504 38,004
175,0 8,750 30,371 39,121
178,0 8,900 30,892 39,792
180,0 9,000 31,239 40,239
182,0 9,100 31,586 40,686
185,0 9,250 32,107 41,357
190,0 9,500 32,975 42,475
194,0 9,700 33,669 43,369
195,0 9,750 33,842 43,592
200,0 10,000 34,710 44,710
202,0 10,100 35,057 45,157
206,0 10,300 35,752 46,052
212,0 10,600 36,793 47,393
220,0 11,000 38,181 49,181
226,0 11,300 39,223 50,523
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
265,0 13,250 45,991 59,241
270,0 13,500 46,859 60,359
274,0 13,700 47,553 61,253
280,0 14,000 48,595 62,595
290,0 14,500 50,330 64,830
320,0 16,000 55,537 71,537
330,0 16,500 57,272 73,772
424,0 21,200 73,586 94,786
Illimite 25,000 86,776 111,776
Prix de vente au Droit d'accise TVA TOTAL des colonnes
detail (F) (F) (F) 2 et 3 (F)
1 2 3 4
Par emballage de
20 cigarillos
70,0 3,500
72,0 3,600
74,0 3,700
76,0 3,800 Reserve au Grand-Duche de
78,0 3,900 Luxembourg
80,0 4,000
82,0 4,100
84,0 4,200
86,0 4,300
88,0 4,400
90,0 4,500
96,0 4,800
97,0 4,850 16,834 21,684
98,0 4,900 17,008 21,908
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
117,0 5,850 20,305 26,155
118,0 5,900 20,479 26,379
119,0 5,950 20,652 26,602
120,0 6,000 20,826 26,826
122,0 6,100 21,173 27,273
124,0 6,200 21,520 27,720
125,0 6,250 21,694 27,944
126,0 6,300 21,867 28,167
127,0 6,350 22,041 28,391
128,0 6,400 22,214 28,614
130,0 6,500 22,561 29,061
132,0 6,600 22,909 29,509
133,0 6,650 23,082 29,732
134,0 6,700 23,256 29,956
135,0 6,750 23,429 30,179
136,0 6,800 23,603 30,403
137,0 6,850 23,776 30,626
138,0 6,900 23,950 30,850
140,0 7,000 24,297 31,297
141,0 7,050 24,471 31,521
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
153,0 7,650 26,553 34,203
155,0 7,750 26,900 34,650
156,0 7,800 27,074 34,874
158,0 7,900 27,421 35,321
159,0 7,950 27,595 35,545
160,0 8,000 27,768 35,768
165,0 8,250 28,636 36,886
166,0 8,300 28,809 37,109
170,0 8,500 29,504 38,004
180,0 9,000 31,239 40,239
186,0 9,300 32,280 41,580
190,0 9,500 32,975 42,475
196,0 9,800 34,016 43,816
198,0 9,900 34,363 44,263
200,0 10,000 34,710 44,710
204,0 10,200 35,404 45,604
206,0 10,300 35,752 46,052
210,0 10,500 36,446 46,946
214,0 10,700 37,140 47,840
218,0 10,900 37,834 48,734
220,0 11,000 38,181 49,181
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
234,0 11,700 40,611 52,311
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
242,0 12,100 42,000 54,100
243,0 12,150 42,173 54,323
248,0 12,400 43,041 55,441
250,0 12,500 43,388 55,888
254,0 12,700 44,082 56,782
258,0 12,900 44,776 57,676
260,0 13,000 45,123 58,123
264,0 13,200 45,818 59,018
266,0 13,300 46,165 59,465
268,0 13,400 46,512 59,912
270,0 13,500 46,859 60,359
274,0 13,700 47,553 61,253
278,0 13,900 48,247 62,147
280,0 14,000 48,595 62,595
287,0 14,350 49,809 64,159
290,0 14,500 50,330 64,830
300,0 15,000 52,066 67,066
307,0 15,350 53,280 68,630
310,0 15,500 53,801 69,301
311,0 15,550 53,975 69,525
320,0 16,000 55,537 71,537
327,0 16,350 56,752 73,102
330,0 16,500 57,272 73,772
331,0 16,550 57,446 73,996
340,0 17,000 59,008 76,008
350,0 17,500 60,743 78,243
360,0 18,000 62,479 80,479
369,0 18,450 64,041 82,491
370,0 18,500 64,214 82,714
380,0 19,000 65,950 84,950
390,0 19,500 67,685 87,185
391,0 19,550 67,859 87,409
400,0 20,000 69,421 89,421
412,0 20,600 71,504 92,104
420,0 21,000 72,892 93,892
440,0 22,000 76,363 98,363
460,0 23,000 79,834 102,834
480,0 24,000 83,305 107,305
500,0 25,000 86,776 111,776
520,0 26,000 90,247 116,247
540,0 27,000 93,719 120,719
560,0 28,000 97,190 125,190
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
484,0 24,200 84,000 108,200
500,0 25,000 86,776 111,776
504,0 25,200 87,471 112,671
505,0 25,250 87,644 112,894
525,0 26,250 91,115 117,365
540,0 27,000 93,719 120,719
550,0 27,500 95,454 122,954
557,0 27,850 96,669 124,519
565,0 28,250 98,057 126,307
575,0 28,750 99,793 128,543
585,0 29,250 101,528 130,778
600,0 30,000 104,132 134,132
625,0 31,250 108,471 139,721
640,0 32,000 111,074 143,074
650,0 32,500 112,809 145,309
660,0 33,000 114,545 147,545
665,0 33,250 115,413 148,663
670,0 33,500 116,280 149,780
675,0 33,750 117,148 150,898
685,0 34,250 118,884 153,134
686,0 34,300 119,057 153,357
725,0 36,250 125,826 162,076
765,0 38,250 132,768 171,018
787,0 39,350 136,586 175,936
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
250,0 12,500 43,388 55,888
380,0 19,000 65,950 84,950
391,0 19,550 67,859 87,409
450,0 22,500 78,099 100,599
468,0 23,400 81,223 104,623
Prix de vente au Droit d'accise TVA TOTAL des colonnes
detail (F) (F) (F) 2 et 3 (F)
1 2 3 4
Par emballage de
50 cigarillos
180,0 9,000
185,0 9,250
190,0 9,500
195,0 9,750 Reserve au Grand-Duche de
200,0 10,000 Luxembourg
205,0 10,250
210,0 10,500
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
282,0 14,100 48,942 63,042
285,0 14,250 49,462 63,712
290,0 14,500 50,330 64,830
293,0 14,650 50,851 65,501
295,0 14,750 51,198 65,948
299,0 14,950 51,892 66,842
300,0 15,000 52,066 67,066
305,0 15,250 52,933 68,183
310,0 15,500 53,801 69,301
311,0 15,550 53,975 69,525
313,0 15,650 54,322 69,972
315,0 15,750 54,669 70,419
319,0 15,950 55,363 71,313
320,0 16,000 55,537 71,537
323,0 16,150 56,057 72,207
325,0 16,250 56,404 72,654
330,0 16,500 57,272 73,772
331,0 16,550 57,446 73,996
333,0 16,650 57,793 74,443
335,0 16,750 58,140 74,890
339,0 16,950 58,834 75,784
340,0 17,000 59,008 76,008
343,0 17,150 59,528 76,678
345,0 17,250 59,876 77,126
347,0 17,350 60,223 77,573
350,0 17,500 60,743 78,243
353,0 17,650 61,264 78,914
355,0 17,750 61,611 79,361
360,0 18,000 62,479 80,479
363,0 18,150 63,000 81,150
370,0 18,500 64,214 82,714
371,0 18,550 64,388 82,938
373,0 18,650 64,735 83,385
375,0 18,750 65,082 83,832
380,0 19,000 65,950 84,950
383,0 19,150 66,471 85,621
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
403,0 20,150 69,942 90,092
405,0 20,250 70,289 90,539
410,0 20,500 71,157 91,657
412,0 20,600 71,504 92,104
415,0 20,750 72,024 92,774
416,0 20,800 72,198 92,998
420,0 21,000 72,892 93,892
424,0 21,200 73,586 94,786
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
464,0 23,200 80,528 103,728
475,0 23,750 82,438 106,188
494,0 24,700 85,735 110,435
495,0 24,750 85,909 110,659
500,0 25,000 86,776 111,776
510,0 25,500 88,512 114,012
514,0 25,700 89,206 114,906
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
585,0 29,250 101,528 130,778
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
635,0 31,750 110,206 141,956
645,0 32,250 111,942 144,192
650,0 32,500 112,809 145,309
666,0 33,300 115,586 148,886
670,0 33,500 116,280 149,780
675,0 33,750 117,148 150,898
686,0 34,300 119,057 153,357
700,0 35,000 121,487 156,487
716,0 35,800 124,264 160,064
746,0 37,300 129,471 166,771
750,0 37,500 130,165 167,665
767,0 38,350 133,115 171,465
775,0 38,750 134,504 173,254
800,0 40,000 138,842 178,842
817,0 40,850 141,793 182,643
827,0 41,350 143,528 184,878
925,0 46,250 160,537 206,787
950,0 47,500 164,876 212,376
968,0 48,400 168,000 216,400
975,0 48,750 169,214 217,964
1 000,0 50,000 173,553 223,553
1 009,0 50,450 175,115 225,565
1 029,0 51,450 178,586 230,036
1 050,0 52,500 182,231 234,731
1 089,0 54,450 189,000 243,450
1 090,0 54,500 189,173 243,673
1 100,0 55,000 190,909 245,909
1 150,0 57,500 199,586 257,086
1 170,0 58,500 203,057 261,557
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
609,0 30,450 105,694 136,144
610,0 30,500 105,867 136,367
629,0 31,450 109,165 140,615
630,0 31,500 109,338 140,838
654,0 32,700 113,504 146,204
660,0 33,000 114,545 147,545
680,0 34,000 118,016 152,016
702,0 35,100 121,834 156,934
900,0 45,000 156,198 201,198
908,0 45,400 157,586 202,986
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
1 950,0 97,500 338,429 435,929
C. CIGARETTES.
Prix de vente Droit d'accise Droit d'accise TVA TOTAL des
au detail (F) special (F) colonnes 2
(F) (F) a 4
(F)
1 2 3 4 5
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
70,0 37,648 Reserve au Grand-Duche de
71,0 38,106 Luxembourg
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 13,884 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
133,0 66,527 7,120 23,082 96,729
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
149,0 73,861 7,120 25,859 106,840
155,0 76,612 7,120 26,900 110,632
165,0 81,196 7,120 28,636 116,952
172,0 84,404 7,120 29,851 121,375
Illimite 94,489 7,120 33,669 135,278
Par emballage de
23 cigarettes
74,0 40,315 Reserve au Grand-Duche de
78,0 42,149 Luxembourg
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
81,0 43,802 Luxembourg
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
109,0 56,637 15,671 18,917 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
125,0 63,972 8,544 21,694 94,210
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
145,0 73,140 8,544 25,165 106,849
Par emballage de
25 cigarettes
26,0 18,868
82,0 44,538
83,0 44,997
84,0 45,455
85,0 45,914
86,0 46,372 Reserve au Grand-Duche de
87,0 46,830 Luxembourg
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
121,0 62,416 11,611 21,000 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
129,0 66,083 8,900 22,388 97,371
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 68,834 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
145,0 73,418 8,900 25,165 107,483
146,0 73,876 8,900 25,338 108,114
148,0 74,793 8,900 25,685 109,378
149,0 75,251 8,900 25,859 110,010
Illimite 115,132 8,900 40,958 164,990
Par emballage de
30 cigarettes
110,0 58,764 Reserve au Grand-Duche de
114,0 60,597 Luxembourg
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
121,0 63,806 Luxembourg
124,0 65,181 27,331 21,520 114,032
125,0 65,640 Reserve au Grand-Duche de
Luxembourg
126,0 66,098 26,067 21,867 114,032
129,0 67,473 24,171 22,388 114,032
135,0 70,224 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
174,0 88,101 10,680 30,198 128,979
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
470,0 243,248 55,290 81,570 380,108
485,0 250,124 45,811 84,173 380,108
Illimite 460,071 35,600 163,661 659,332
D. TABAC A ROULER DESTINE A ROULER LES CIGARETTES ET AUTRES TABACS A FUMER.
Prix de vente Droit d'accise Droit d'accise TVA TOTAL des
au detail (F) special (F) colonnes 2
(F) (F) a 4
(F)
1 2 3 4 5
Par emballage de
25 g de tabac a
fumer
47,0 14,805 4,572 8,157 27,534
54,0 17,010 3,267 9,371 29,648
55,0 17,325 3,327 9,545 30,197
58,0 18,270 3,509 10,066 31,845
62,0 19,530 3,751 10,760 34,041
Par emballage de
30 g de tabac a
fumer
60,0 18,900 3,728 10,413 33,041
Par emballage de
35 g de tabac a
fumer
96,0 30,240 5,808 16,661 52,709
Par emballage de
40 g de tabac a
fumer
42,0 13,230
58,0 18,270
60,0 18,900 Reserve au Grand-Duche de
62,0 19,530 Luxembourg
63,0 19,845
65,0 20,475
66,0 20,790
68,0 21,420 10,834 11,801 44,055
69,0 21,735 10,345 11,975 44,055
70,0 22,050 9,857 12,148 44,055
72,0 22,680 8,880 12,495 44,055
73,0 22,995 8,391 12,669 44,055
74,0 23,310 7,903 12,842 44,055
75,0 23,625 7,414 13,016 44,055
76,0 23,940 6,925 13,190 44,055
77,0 24,255 6,437 13,363 44,055
78,0 24,570 5,948 13,537 44,055
79,0 24,885 5,460 13,710 44,055
80,0 25,200 4,971 13,884 44,055
81,0 25,515 4,900 14,057 44,472
82,0 25,830 4,961 14,231 45,022
83,0 26,145 5,021 14,404 45,570
84,0 26,460 5,082 14,578 46,120
85,0 26,775 5,142 14,752 46,669
87,0 27,405 5,263 15,099 47,767
88,0 27,720 5,324 15,272 48,316
89,0 28,035 5,384 15,446 48,865
91,0 28,665 5,505 15,793 49,963
92,0 28,980 5,566 15,966 50,512
95,0 29,925 5,747 16,487 52,159
98,0 30,870 5,929 17,008 53,807
100,0 31,500 6,050 17,355 54,905
101,0 31,815 6,110 17,528 55,453
103,0 32,445 6,231 17,876 56,552
105,0 33,075 6,352 18,223 57,650
108,0 34,020 6,534 18,743 59,297
112,0 35,280 6,776 19,438 61,494
Par emballage de
50 g de tabac a
fumer
54,0 17,010 Reserve au Grand-Duche de
55,0 17,325 Luxembourg
56,0 17,640 27,710 9,719 55,069
57,0 17,955
58,0 18,270
59,0 18,585 Reserve au Grand-Duche de
60,0 18,900 Luxembourg
61,0 19,215
62,0 19,530
63,0 19,845
64,0 20,160
65,0 20,475 23,314 11,280 55,069
66,0 20,790 22,825 11,454 55,069
67,0 21,105 22,336 11,628 55,069
68,0 21,420 21,848 11,801 55,069
69,0 21,735 21,359 11,975 55,069
70,0 22,050 20,871 12,148 55,069
71,0 22,365 20,382 12,322 55,069
72,0 22,680 19,894 12,495 55,069
73,0 22,995 19,405 12,669 55,069
74,0 23,310 18,917 12,842 55,069
75,0 23,625 18,428 13,016 55,069
76,0 23,940 17,939 13,190 55,069
77,0 24,255 17,451 13,363 55,069
78,0 24,570 16,962 13,537 55,069
79,0 24,885 16,474 13,710 55,069
80,0 25,200 15,985 13,884 55,069
81,0 25,515 15,497 14,057 55,069
82,0 25,830 15,008 14,231 55,069
83,0 26,145 14,520 14,404 55,069
84,0 26,460 14,031 14,578 55,069
85,0 26,775 13,542 14,752 55,069
86,0 27,090 13,054 14,925 55,069
87,0 27,405 12,565 15,099 55,069
88,0 27,720 12,077 15,272 55,069
89,0 28,035 11,588 15,446 55,069
90,0 28,350 11,100 15,619 55,069
91,0 28,665 10,611 15,793 55,069
92,0 28,980 10,123 15,966 55,069
93,0 29,295 9,634 16,140 55,069
94,0 29,610 9,145 16,314 55,069
95,0 29,925 8,657 16,487 55,069
96,0 30,240 8,168 16,661 55,069
97,0 30,555 7,680 16,834 55,069
98,0 30,870 7,191 17,008 55,069
99,0 31,185 6,703 17,181 55,069
100,0 31,500 6,214 17,355 55,069
101,0 31,815 6,110 17,528 55,453
102,0 32,130 6,171 17,702 56,003
103,0 32,445 6,231 17,876 56,552
104,0 32,760 6,292 18,049 57,101
105,0 33,075 6,352 18,223 57,650
106,0 33,390 6,413 18,396 58,199
107,0 33,705 6,473 18,570 58,748
108,0 34,020 6,534 18,743 59,297
109,0 34,335 6,594 18,917 59,846
110,0 34,650 6,655 19,090 60,395
111,0 34,965 6,715 19,264 60,944
112,0 35,280 6,776 19,438 61,494
113,0 35,595 6,836 19,611 62,042
114,0 35,910 6,897 19,785 62,592
115,0 36,225 6,957 19,958 63,140
116,0 36,540 7,018 20,132 63,690
117,0 36,855 7,078 20,305 64,238
118,0 37,170 7,139 20,479 64,788
119,0 37,485 7,199 20,652 65,336
120,0 37,800 7,260 20,826 65,886
121,0 38,115 7,320 21,000 66,435
122,0 38,430 7,381 21,173 66,984
123,0 38,745 7,441 21,347 67,533
124,0 39,060 7,502 21,520 68,082
125,0 39,375 7,562 21,694 68,631
127,0 40,005 7,683 22,041 69,729
128,0 40,320 7,744 22,214 70,278
129,0 40,635 7,804 22,388 70,827
130,0 40,950 7,865 22,561 71,376
135,0 42,525 8,167 23,429 74,121
141,0 44,415 8,530 24,471 77,416
143,0 45,045 8,651 24,818 78,514
Illimite 45,675 8,772 25,165 79,612
Prix de vente Droit d'accise Droit d'accise TVA TOTAL des
au detail (F) special (F) colonnes 2
(F) (F) a 4
(F)
1 2 3 4 5
Par emballage de
60 g de tabac a
fumer
86,0 27,090 Reserve au Grand-Duche de
Luxembourg
Par emballage de
100 g de tabac
a fumer
102,0 32,130
104,0 32,760
106,0 33,390 Reserve au Grand-Duche de
108,0 34,020 Luxembourg
110,0 34,650
112,0 35,280
114,0 35,910
116,0 36,540
118,0 37,170
120,0 37,800 51,512 20,826 110,138
122,0 38,430 50,535 21,173 110,138
124,0 39,060 49,558 21,520 110,138
126,0 39,690 48,581 21,867 110,138
128,0 40,320 47,604 22,214 110,138
130,0 40,950 46,627 22,561 110,138
132,0 41,580 45,649 22,909 110,138
134,0 42,210 44,672 23,256 110,138
136,0 42,840 43,695 23,603 110,138
138,0 43,470 42,718 23,950 110,138
140,0 44,100 41,741 24,297 110,138
142,0 44,730 40,764 24,644 110,138
144,0 45,360 39,787 24,991 110,138
146,0 45,990 38,810 25,338 110,138
148,0 46,620 37,833 25,685 110,138
150,0 47,250 36,855 26,033 110,138
151,0 47,565 36,367 26,206 110,138
152,0 47,880 35,878 26,380 110,138
154,0 48,510 34,901 26,727 110,138
156,0 49,140 33,924 27,074 110,138
158,0 49,770 32,947 27,421 110,138
160,0 50,400 31,970 27,768 110,138
162,0 51,030 30,993 28,115 110,138
164,0 51,660 30,016 28,462 110,138
166,0 52,290 29,039 28,809 110,138
168,0 52,920 28,061 29,157 110,138
170,0 53,550 27,084 29,504 110,138
172,0 54,180 26,107 29,851 110,138
174,0 54,810 25,130 30,198 110,138
176,0 55,440 24,153 30,545 110,138
178,0 56,070 23,176 30,892 110,138
180,0 56,700 22,199 31,239 110,138
182,0 57,330 21,222 31,586 110,138
184,0 57,960 20,245 31,933 110,138
186,0 58,590 19,268 32,280 110,138
188,0 59,220 18,290 32,628 110,138
190,0 59,850 17,313 32,975 110,138
192,0 60,480 16,336 33,322 110,138
194,0 61,110 15,359 33,669 110,138
196,0 61,740 14,382 34,016 110,138
198,0 62,370 13,405 34,363 110,138
200,0 63,000 12,428 34,710 110,138
202,0 63,630 12,221 35,057 110,908
204,0 64,260 12,342 35,404 112,006
206,0 64,890 12,463 35,752 113,105
208,0 65,520 12,584 36,099 114,203
210,0 66,150 12,705 36,446 115,301
212,0 66,780 12,826 36,793 116,399
214,0 67,410 12,947 37,140 117,497
216,0 68,040 13,068 37,487 118,595
218,0 68,670 13,189 37,834 119,693
220,0 69,300 13,310 38,181 120,791
222,0 69,930 13,431 38,528 121,889
224,0 70,560 13,552 38,876 122,988
226,0 71,190 13,673 39,223 124,086
230,0 72,450 13,915 39,917 126,282
232,0 73,080 14,036 40,264 127,380
235,0 74,025 14,217 40,785 129,027
236,0 74,340 14,278 40,958 129,576
240,0 75,600 14,520 41,652 131,772
246,0 77,490 14,883 42,694 135,067
250,0 78,750 15,125 43,388 137,263
260,0 81,900 15,730 45,123 142,753
286,0 90,090 17,303 49,636 157,029
Illimite 91,350 17,545 50,330 159,225
Par emballage de
125 g de tabac
a fumer
342,0 107,730 20,691 59,355 187,776
Par emballage de
150 g de tabac
a fumer
156,0 49,140 Reserve au Grand-Duche de
Luxembourg
285,0 89,775 25,970 49,462 165,207
Par emballage de
200 g de tabac
a fumer
208,0 65,520
212,0 66,780
216,0 68,040
220,0 69,300
224,0 70,560 Reserve au Grand-Duche de
228,0 71,820 Luxembourg
232,0 73,080
236,0 74,340
240,0 75,600 103,024 41,652 220,276
244,0 76,860 101,069 42,347 220,276
248,0 78,120 99,115 43,041 220,276
252,0 79,380 97,161 43,735 220,276
254,0 80,010 96,184 44,082 220,276
256,0 80,640 95,207 44,429 220,276
260,0 81,900 93,253 45,123 220,276
264,0 83,160 91,298 45,818 220,276
268,0 84,420 89,344 46,512 220,276
272,0 85,680 87,390 47,206 220,276
276,0 86,940 85,436 47,900 220,276
278,0 87,570 84,459 48,247 220,276
280,0 88,200 83,481 48,595 220,276
284,0 89,460 81,527 49,289 220,276
285,0 89,775 81,039 49,462 220,276
293,0 92,295 77,130 50,851 220,276
296,0 93,240 75,665 51,371 220,276
301,0 94,815 73,222 52,239 220,276
304,0 95,760 71,756 52,760 220,276
311,0 97,965 68,336 53,975 220,276
312,0 98,280 67,848 54,148 220,276
313,0 98,595 67,359 54,322 220,276
316,0 99,540 65,894 54,842 220,276
320,0 100,800 63,939 55,537 220,276
324,0 102,060 61,985 56,231 220,276
325,0 102,375 61,497 56,404 220,276
328,0 103,320 60,031 56,925 220,276
332,0 104,580 58,077 57,619 220,276
336,0 105,840 56,122 58,314 220,276
338,0 106,470 55,145 58,661 220,276
340,0 107,100 54,168 59,008 220,276
344,0 108,360 52,214 59,702 220,276
348,0 109,620 50,260 60,396 220,276
352,0 110,880 48,306 61,090 220,276
355,0 111,825 46,840 61,611 220,276
356,0 112,140 46,351 61,785 220,276
360,0 113,400 44,397 62,479 220,276
364,0 114,660 42,443 63,173 220,276
368,0 115,920 40,489 63,867 220,276
372,0 117,180 38,535 64,561 220,276
376,0 118,440 36,580 65,256 220,276
377,0 118,755 36,092 65,429 220,276
380,0 119,700 34,626 65,950 220,276
384,0 120,960 32,672 66,644 220,276
388,0 122,220 30,718 67,338 220,276
392,0 123,480 28,763 68,033 220,276
396,0 124,740 26,809 68,727 220,276
399,0 125,685 25,344 69,247 220,276
400,0 126,000 24,855 69,421 220,276
402,0 126,630 24,321 69,768 220,719
404,0 127,260 24,442 70,115 221,817
408,0 128,520 24,684 70,809 224,013
409,0 128,835 24,744 70,983 224,562
412,0 129,780 24,926 71,504 226,210
416,0 131,040 25,168 72,198 228,406
420,0 132,300 25,410 72,892 230,602
424,0 133,560 25,652 73,586 232,798
428,0 134,820 25,894 74,280 234,994
432,0 136,080 26,136 74,975 237,191
436,0 137,340 26,378 75,669 239,387
438,0 137,970 26,499 76,016 240,485
440,0 138,600 26,620 76,363 241,583
444,0 139,860 26,862 77,057 243,779
448,0 141,120 27,104 77,752 245,976
452,0 142,380 27,346 78,446 248,172
454,0 143,010 27,467 78,793 249,270
456,0 143,640 27,588 79,140 250,368
460,0 144,900 27,830 79,834 252,564
472,0 148,680 28,556 81,917 259,153
480,0 151,200 29,040 83,305 263,545
488,0 153,720 29,524 84,694 267,938
500,0 157,500 30,250 86,776 274,526
520,0 163,800 31,460 90,247 285,507
572,0 180,180 34,606 99,272 314,058
Illimite 182,700 35,090 100,661 318,451
Par emballage de
250 g de tabac
a fumer
280,0 88,200 Reserve au Grand-Duche de
285,0 89,775 Luxembourg
290,0 91,350
295,0 92,925
300,0 94,500 128,779 52,066 275,345
305,0 96,075 126,337 52,933 275,345
310,0 97,650 123,894 53,801 275,345
315,0 99,225 121,451 54,669 275,345
320,0 100,800 119,008 55,537 275,345
325,0 102,375 116,566 56,404 275,345
330,0 103,950 114,123 57,272 275,345
345,0 108,675 106,794 59,876 275,345
350,0 110,250 104,352 60,743 275,345
360,0 113,400 99,466 62,479 275,345
365,0 114,975 97,023 63,347 275,345
370,0 116,550 94,581 64,214 275,345
375,0 118,125 92,138 65,082 275,345
380,0 119,700 89,695 65,950 275,345
385,0 121,275 87,252 66,818 275,345
390,0 122,850 84,810 67,685 275,345
395,0 124,425 82,367 68,553 275,345
400,0 126,000 79,924 69,421 275,345
405,0 127,575 77,481 70,289 275,345
410,0 129,150 75,038 71,157 275,345
415,0 130,725 72,596 72,024 275,345
420,0 132,300 70,153 72,892 275,345
425,0 133,875 67,710 73,760 275,345
430,0 135,450 65,267 74,628 275,345
435,0 137,025 62,825 75,495 275,345
440,0 138,600 60,382 76,363 275,345
445,0 140,175 57,939 77,231 275,345
450,0 141,750 55,496 78,099 275,345
455,0 143,325 53,054 78,966 275,345
460,0 144,900 50,611 79,834 275,345
465,0 146,475 48,168 80,702 275,345
470,0 148,050 45,725 81,570 275,345
475,0 149,625 43,282 82,438 275,345
480,0 151,200 40,840 83,305 275,345
485,0 152,775 38,397 84,173 275,345
490,0 154,350 35,954 85,041 275,345
495,0 155,925 33,511 85,909 275,345
500,0 157,500 31,069 86,776 275,345
505,0 159,075 30,552 87,644 277,271
510,0 160,650 30,855 88,512 280,017
515,0 162,225 31,157 89,380 282,762
520,0 163,800 31,460 90,247 285,507
525,0 165,375 31,762 91,115 288,252
530,0 166,950 32,065 91,983 290,998
531,0 167,265 32,125 92,157 291,547
540,0 170,100 32,670 93,719 296,489
545,0 171,675 32,972 94,586 299,233
550,0 173,250 33,275 95,454 301,979
551,0 173,565 33,335 95,628 302,528
555,0 174,825 33,577 96,322 304,724
560,0 176,400 33,880 97,190 307,470
565,0 177,975 34,182 98,057 310,214
570,0 179,550 34,485 98,925 312,960
575,0 181,125 34,787 99,793 315,705
580,0 182,700 35,090 100,661 318,451
581,0 183,015 35,150 100,834 318,999
591,0 186,165 35,755 102,570 324,490
599,0 188,685 36,239 103,958 328,882
600,0 189,000 36,300 104,132 329,432
625,0 196,875 37,812 108,471 343,158
650,0 204,750 39,325 112,809 356,884
715,0 225,225 43,257 124,090 392,572
Illimite 228,375 43,862 125,826 398,063
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
Par emballage de
500 g de tabac
a fumer
600,0 189,000 257,558 104,132 550,690
630,0 198,450 242,902 109,338 550,690
650,0 204,750 233,131 112,809 550,690
750,0 236,250 184,275 130,165 550,690
760,0 239,400 179,390 131,900 550,690
770,0 242,550 174,504 133,636 550,690
780,0 245,700 169,619 135,371 550,690
790,0 248,850 164,733 137,107 550,690
800,0 252,000 159,848 138,842 550,690
810,0 255,150 154,962 140,578 550,690
820,0 258,300 150,076 142,314 550,690
830,0 261,450 145,191 144,049 550,690
850,0 267,750 135,420 147,520 550,690
860,0 270,900 130,534 149,256 550,690
880,0 277,200 120,763 152,727 550,690
890,0 280,350 115,878 154,462 550,690
900,0 283,500 110,992 156,198 550,690
910,0 286,650 106,107 157,933 550,690
920,0 289,800 101,221 159,669 550,690
940,0 296,100 91,450 163,140 550,690
950,0 299,250 86,564 164,876 550,690
970,0 305,550 76,793 168,347 550,690
1 000,0 315,000 62,137 173,553 550,690
1 020,0 321,300 61,710 177,024 560,034
1 430,0 450,450 86,515 248,181 785,146
Illimite 456,750 87,725 251,652 796,127
Vu pour être annexé à l'arrêté ministériel du 3 octobre 2001 relatif au régime fiscal des tabacs manufacturés.
D. REYNDERS
Art. N2. Annexe 2. Tableau des signes fiscaux, exprimés en EURO.
A. CIGARES.
Prix de vente Prix de vente Droit d'accise TVA TOTAL des
au detail au detail (EUR) (EUR) colonnes 3
(BEF) (EUR) a 4
(EUR)
1 2 3 4 5
Par emballage de
1 cigare
16 0,40 0,0200 0,0694 0,0894
16,5 0,41 0,0205 0,0712 0,0917
18 0,45 0,0225 0,0781 0,1006
26 0,64 0,0320 0,1111 0,1431
28 0,69 0,0345 0,1198 0,1543
32 0,79 0,0395 0,1371 0,1766
37 0,92 0,0460 0,1597 0,2057
43 1,07 0,0535 0,1857 0,2392
53 1,31 0,0655 0,2274 0,2929
57 1,41 0,0705 0,2447 0,3152
61 1,51 0,0755 0,2621 0,3376
69 1,71 0,0855 0,2968 0,3823
81 2,01 0,1005 0,3488 0,4493
85 2,11 0,1055 0,3662 0,4717
93 2,31 0,1155 0,4009 0,5164
101 2,50 0,1250 0,4339 0,5589
234 5,80 0,2900 1,0066 1,2966
Par emballage de
2 cigares
121 3,00 0,1500 0,5207 0,6707
Par emballage de
3 cigares
182 4,51 0,2255 0,7827 1,0082
Par emballage de
5 cigares
91 2,26 0,1130 0,3922 0,5052
147 3,64 0,1820 0,6317 0,8137
157 3,89 0,1945 0,6751 0,8696
186 4,61 0,2305 0,8001 1,0306
190 4,71 0,2355 0,8174 1,0529
214 5,30 0,2650 0,9198 1,1848
224 5,55 0,2775 0,9632 1,2407
274 6,79 0,3395 1,1784 1,5179
303 7,51 0,3755 1,3034 1,6789
807 20,01 1,0005 3,4728 4,4733
908 22,51 1,1255 3,9067 5,0322
1 009 25,01 1,2505 4,3406 5,5911
Par emballage de
10 cigares
157 3,89 0,1945 0,6751 0,8696
161 3,99 0,1995 0,6925 0,8920
170 4,21 0,2105 0,7307 0,9412
182 4,51 0,2255 0,7827 1,0082
190 4,71 0,2355 0,8174 1,0529
206 5,11 0,2555 0,8869 1,1424
212 5,26 0,2630 0,9129 1,1759
240 5,95 0,2975 1,0326 1,3301
258 6,40 0,3200 1,1107 1,4307
282 6,99 0,3495 1,2131 1,5626
299 7,41 0,3705 1,2860 1,6565
317 7,86 0,3930 1,3641 1,7571
319 7,91 0,3955 1,3728 1,7683
331 8,21 0,4105 1,4249 1,8354
371 9,20 0,4600 1,5967 2,0567
379 9,40 0,4700 1,6314 2,1014
428 10,61 0,5305 1,8414 2,3719
444 11,01 0,5505 1,9108 2,4613
448 11,11 0,5555 1,9282 2,4837
484 12,00 0,6000 2,0826 2,6826
807 20,01 1,0005 3,4728 4,4733
Par emballage de
20 cigares
323 8,01 0,4005 1,3902 1,7907
363 9,00 0,4500 1,5620 2,0120
399 9,89 0,4945 1,7164 2,2109
Par emballage de
25 cigares
313 7,76 0,3880 1,3468 1,7348
424 10,51 0,5255 1,8240 2,3495
454 11,25 0,5625 1,9525 2,5150
605 15,00 0,7500 2,6033 3,3533
656 16,26 0,8130 2,8220 3,6350
706 17,50 0,8750 3,0372 3,9122
791 19,61 0,9805 3,4034 4,3839
797 19,76 0,9880 3,4294 4,4174
799 19,81 0,9905 3,4381 4,4286
807 20,01 1,0005 3,4728 4,4733
827 20,50 1,0250 3,5579 4,5829
948 23,50 1,1750 4,0785 5,2535
1 120 27,76 1,3880 4,8179 6,2059
1 311 32,50 1,6250 5,6405 7,2655
1 382 34,26 1,7130 5,9460 7,6590
1 412 35,00 1,7500 6,0744 7,8244
1 513 37,51 1,8755 6,5100 8,3855
1 700 42,14 2,1070 7,3136 9,4206
2 521 62,49 3,1245 10,8454 13,9699
Par emballage de
50 cigares
781 19,36 0,9680 3,3600 4,3280
799 19,81 0,9905 3,4381 4,4286
807 20,01 1,0005 3,4728 4,4733
847 21,00 1,0500 3,6446 4,6946
908 22,51 1,1255 3,9067 5,0322
1 311 32,50 1,6250 5,6405 7,2655
Par emballage
d'assortiment
de cigares
258 6,40 0,3200 1,1107 1,4307
1 000 24,79 1,2395 4,3024 5,5419
1 428 35,40 1,7700 6,1438 7,9138
4 635 114,90 5,7450 19,9413 25,6863
B. CIGARILLOS.
Prix de vente Prix de vente Droit d'accise TVA TOTAL des
au detail au detail (EUR) (EUR) colonnes 3
(BEF) (EUR) a 4
(EUR)
1 2 3 4 5
Par emballage de
5 cigarillos
32 0,79 0,0395 0,1371 0,1766
77 1,91 0,0955 0,3315 0,4270
85 2,11 0,1055 0,3662 0,4717
117 2,90 0,1450 0,5033 0,6483
Par emballage de
10 cigarillos
59 1,46 0,0730 0,2534 0,3264
63 1,56 0,0780 0,2707 0,3487
65 1,61 0,0805 0,2794 0,3599
67 1,66 0,0830 0,2881 0,3711
69 1,71 0,0855 0,2968 0,3823
71 1,76 0,0880 0,3055 0,3935
73 1,81 0,0905 0,3141 0,4046
75 1,86 0,0930 0,3228 0,4158
77 1,91 0,0955 0,3315 0,4270
83 2,06 0,1030 0,3575 0,4605
85 2,11 0,1055 0,3662 0,4717
93 2,31 0,1155 0,4009 0,5164
103 2,55 0,1275 0,4426 0,5701
107 2,65 0,1325 0,4599 0,5924
117 2,90 0,1450 0,5033 0,6483
121 3,00 0,1500 0,5207 0,6707
153 3,79 0,1895 0,6578 0,8473
163 4,04 0,2020 0,7012 0,9032
182 4,51 0,2255 0,7827 1,0082
194 4,81 0,2405 0,8348 1,0753
206 5,11 0,2555 0,8869 1,1424
212 5,26 0,2630 0,9129 1,1759
250 6,20 0,3100 1,0760 1,3860
Par emballage de
20 cigarillos
97 2,40 0,1200 0,4165 0,5365
117 2,90 0,1450 0,5033 0,6483
121 3,00 0,1500 0,5207 0,6707
125 3,10 0,1550 0,5380 0,6930
127 3,15 0,1575 0,5467 0,7042
133 3,30 0,1650 0,5727 0,7377
135 3,35 0,1675 0,5814 0,7489
137 3,40 0,1700 0,5901 0,7601
145 3,59 0,1795 0,6231 0,8026
153 3,79 0,1895 0,6578 0,8473
155 3,84 0,1920 0,6664 0,8584
159 3,94 0,1970 0,6838 0,8808
170 4,21 0,2105 0,7307 0,9412
196 4,86 0,2430 0,8435 1,0865
198 4,91 0,2455 0,8521 1,0976
206 5,11 0,2555 0,8869 1,1424
210 5,21 0,2605 0,9042 1,1647
220 5,45 0,2725 0,9459 1,2184
226 5,60 0,2800 0,9719 1,2519
230 5,70 0,2850 0,9893 1,2743
234 5,80 0,2900 1,0066 1,2966
242 6,00 0,3000 1,0413 1,3413
254 6,30 0,3150 1,0934 1,4084
264 6,54 0,3270 1,1350 1,4620
274 6,79 0,3395 1,1784 1,5179
280 6,94 0,3470 1,2045 1,5515
287 7,11 0,3555 1,2340 1,5895
307 7,61 0,3805 1,3207 1,7012
323 8,01 0,4005 1,3902 1,7907
327 8,11 0,4055 1,4075 1,8130
391 9,69 0,4845 1,6817 2,1662
Par emballage de
40 cigarillos
250 6,20 0,3100 1,0760 1,3860
391 9,69 0,4845 1,6817 2,1662
468 11,60 0,5800 2,0132 2,5932
Par emballage de
50 cigarillos
280 6,94 0,3470 1,2045 1,5515
282 6,99 0,3495 1,2131 1,5626
293 7,26 0,3630 1,2600 1,6230
299 7,41 0,3705 1,2860 1,6565
311 7,71 0,3855 1,3381 1,7236
313 7,76 0,3880 1,3468 1,7348
319 7,91 0,3955 1,3728 1,7683
325 8,06 0,4030 1,3988 1,8018
331 8,21 0,4105 1,4249 1,8354
333 8,25 0,4125 1,4318 1,8443
339 8,40 0,4200 1,4579 1,8779
343 8,50 0,4250 1,4752 1,9002
347 8,60 0,4300 1,4926 1,9226
353 8,75 0,4375 1,5186 1,9561
363 9,00 0,4500 1,5620 2,0120
371 9,20 0,4600 1,5967 2,0567
383 9,49 0,4745 1,6470 2,1215
412 10,21 0,5105 1,7720 2,2825
424 10,51 0,5255 1,8240 2,3495
464 11,50 0,5750 1,9959 2,5709
494 12,25 0,6125 2,1260 2,7385
514 12,74 0,6370 2,2111 2,8481
565 14,01 0,7005 2,4315 3,1320
585 14,50 0,7250 2,5165 3,2415
666 16,51 0,8255 2,8654 3,6909
Par emballage de
100 cigarillos
609 15,10 0,7550 2,6207 3,3757
629 15,59 0,7795 2,7057 3,4852
Par emballage
d'assortiment
de cigarillos
1 100 27,27 1,3635 4,7328 6,0963
C. CIGARETTES.
Prix de vente Prix de vente Droit Droit TVA TOTAL des
au detail au detail d'accise d'accise (EUR) colonnes
(BEF) (EUR) (EUR) special 3 a 4
(EUR) (EUR)
1 2 3 4 5 6
Par emballage
de 20
cigarettes
81 2,01 1,0592 0,4765 0,3488 1,8845
94 2,33 1,2059 0,2742 0,4044 1,8845
96 2,38 1,2288 0,2426 0,4131 1,8845
97 2,40 1,2380 0,2300 0,4165 1,8845
101 2,50 1,2838 0,1765 0,4339 1,8942
105 2,60 1,3296 0,1765 0,4512 1,9573
107 2,65 1,3526 0,1765 0,4599 1,9890
109 2,70 1,3755 0,1765 0,4686 2,0206
113 2,80 1,4213 0,1765 0,4860 2,0838
117 2,90 1,4672 0,1765 0,5033 2,1470
119 2,95 1,4901 0,1765 0,5120 2,1786
127 3,15 1,5818 0,1765 0,5467 2,3050
129 3,20 1,6047 0,1765 0,5554 2,3366
131 3,25 1,6276 0,1765 0,5640 2,3681
133 3,30 1,6505 0,1765 0,5727 2,3997
137 3,40 1,6964 0,1765 0,5901 2,4630
141 3,50 1,7422 0,1765 0,6074 2,5261
149 3,69 1,8293 0,1765 0,6404 2,6462
172 4,26 2,0906 0,1765 0,7393 3,0064
Par emballage
de 24
cigarettes
109 2,70 1,4031 0,3897 0,4686 2,2614
125 3,10 1,5864 0,2118 0,5380 2,3362
145 3,59 1,8111 0,2118 0,6231 2,6460
Par emballage
de 25
cigarettes
26 0,64 0,4657 Reserve au Grand-Duche de
Luxembourg
109 2,70 1,4100 0,4771 0,4686 2,3557
111 2,75 1,4329 0,4455 0,4773 2,3557
113 2,80 1,4558 0,4139 0,4860 2,3557
118 2,93 1,5154 0,3318 0,5085 2,3557
121 3,00 1,5475 0,2875 0,5207 2,3557
129 3,20 1,6392 0,2206 0,5554 2,4152
141 3,50 1,7767 0,2206 0,6074 2,6047
145 3,59 1,8180 0,2206 0,6231 2,6617
149 3,69 1,8638 0,2206 0,6404 2,7248
Par emballage
de 30
cigarettes
125 3,10 1,6277 0,6611 0,5380 2,8268
129 3,20 1,6736 0,5978 0,5554 2,8268
174 4,31 2,1824 0,2648 0,7480 3,1952
Par emballage
de 100
cigarettes
470 11,65 6,0295 1,3712 2,0219 9,4226
485 12,02 6,1991 1,1374 2,0861 9,4226
D. TABAC A FUMER DESTINE A ROULER LES CIGARETTES ET AUTRES TABACS A FUMER.
Prix de vente Prix de vente Droit Droit TVA TOTAL des
au detail au detail d'accise d'accise (EUR) colonnes
(BEF) (EUR) (EUR) special 3 a 4
(EUR) (EUR)
1 2 3 4 5 6
Par emballage
de 40 g de
tabac a fumer
63 1,56 0,4914 0,3319 0,2707 1,0940
65 1,61 0,5072 0,3074 0,2794 1,0940
79 1,96 0,6174 0,1364 0,3402 1,0940
81 2,01 0,6332 0,1216 0,3488 1,1036
87 2,16 0,6804 0,1307 0,3749 1,1860
91 2,26 0,7119 0,1367 0,3922 1,2408
103 2,55 0,8033 0,1543 0,4426 1,4002
Par emballage
de 50 g de
tabac a fumer
71 1,76 0,5544 0,5076 0,3055 1,3675
75 1,86 0,5859 0,4588 0,3228 1,3675
87 2,16 0,6804 0,3122 0,3749 1,3675
95 2,35 0,7403 0,2193 0,4079 1,3675
99 2,45 0,7718 0,1705 0,4252 1,3675
101 2,50 0,7875 0,1513 0,4339 1,3727
103 2,55 0,8033 0,1543 0,4426 1,4002
104 2,58 0,8127 0,1561 0,4478 1,4166
105 2,60 0,8190 0,1573 0,4512 1,4275
109 2,70 0,8505 0,1634 0,4686 1,4825
113 2,80 0,8820 0,1694 0,4860 1,5374
115 2,85 0,8978 0,1724 0,4946 1,5648
117 2,90 0,9135 0,1755 0,5033 1,5923
119 2,95 0,9293 0,1785 0,5120 1,6198
121 3,00 0,9450 0,1815 0,5207 1,6472
123 3,05 0,9608 0,1845 0,5293 1,6746
125 3,10 0,9765 0,1876 0,5380 1,7021
129 3,20 1,0080 0,1936 0,5554 1,7570
141 3,50 1,1025 0,2118 0,6074 1,9217
143 3,54 1,1151 0,2142 0,6144 1,9437
Par emballage
de 100 g de
tabac a fumer
151 3,74 1,1781 0,9078 0,6491 2,7350
202 5,01 1,5782 0,3031 0,8695 2,7508
218 5,40 1,7010 0,3267 0,9372 2,9649
222 5,50 1,7325 0,3328 0,9545 3,0198
226 5,60 1,7640 0,3388 0,9719 3,0747
246 6,10 1,9215 0,3691 1,0587 3,3493
Par emballage
de 200 g de
tabac a fumer
240 5,95 1,8743 2,5630 1,0326 5,4699
254 6,30 1,9845 2,3920 1,0934 5,4699
285 7,06 2,2239 2,0207 1,2253 5,4699
293 7,26 2,2869 1,9230 1,2600 5,4699
296 7,34 2,3121 1,8839 1,2739 5,4699
311 7,71 2,4287 1,7031 1,3381 5,4699
313 7,76 2,4444 1,6787 1,3468 5,4699
325 8,06 2,5389 1,5322 1,3988 5,4699
355 8,80 2,7720 1,1706 1,5273 5,4699
399 9,89 3,1154 0,6381 1,7164 5,4699
402 9,97 3,1406 0,6032 1,7303 5,4741
409 10,14 3,1941 0,6135 1,7598 5,5674
424 10,51 3,3107 0,6359 1,8240 5,7706
436 10,81 3,4052 0,6540 1,8761 5,9353
440 10,91 3,4367 0,6601 1,8935 5,9903
444 11,01 3,4682 0,6661 1,9108 6,0451
448 11,11 3,4997 0,6722 1,9282 6,1001
454 11,25 3,5438 0,6806 1,9525 6,1769
456 11,30 3,5595 0,6837 1,9612 6,2044
460 11,40 3,5910 0,6897 1,9785 6,2592
472 11,70 3,6855 0,7079 2,0306 6,4240
488 12,10 3,8115 0,7321 2,1000 6,6436
Par emballage
de 250 g de
tabac a fumer
365 9,05 2,8508 2,4159 1,5707 6,8374
531 13,16 4,1454 0,7962 2,2840 7,2256
545 13,51 4,2557 0,8174 2,3447 7,4178
551 13,66 4,3029 0,8264 2,3707 7,5000
565 14,01 4,4132 0,8476 2,4315 7,6923
581 14,40 4,5360 0,8712 2,4992 7,9064
Vu pour être annexé à l'arrêté ministériel du 3 octobre 2001 relatif au régime fiscal des tabacs manufacturés.
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 le tableau des signes fiscaux pour tabacs manufacturés annexé audit arrêté, modifié en dernier lieu par l'arrêté ministériel du 8 mars 2001;
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;
Considérant 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, modifié en dernier lieu par l'arrêté ministériel du 8 mars 2001; que le présent arrêté a également pour objet d'adapter le tableau des signes fiscaux pour tabacs manufacturés à la situation économique et monétaire fluctuante dans le cadre de l'introduction de l'euro au 1er janvier 2002; 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