Regulations, 2025

L.N. 195 of 2025

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of the Fifth and Sixth Schedules)

Regulations, 2025

IN EXERCISE of the powers conferred by article 13 of the

Excise Duty Act, the Minister responsible for customs, has made the

following regulations:-

The title of these regulations is the Excise Duty Act

(Amendment of the Fifth and Sixth Schedules) Regulations, 2025 and

these regulations shall be read and construed as one with the Excise

Duty Act, hereinafter referred to as the "principal Act".

Immediately after Schedule Five I of the principal Act there

shall be added the following new Schedule

"Schedule Five J

Smokeless tobacco product

Products

intended

for

€140 per Kg

inhalation without combustion

containing

tobacco

or

reconstituted tobacco classified

under HS Codes 2404110010 and

2404110090.

Products

intended

for

€140 per Kg".

inhalation without combustion

containing tobacco substitutes

classified under HS heading

2404191000.

Immediately after Part K of the Sixth Schedule to the

principal Act there shall be added the following new Part

"PART L

Smokeless Tobacco Products Regulations

1. The title of these regulations is the Smokeless

Title.

Tobacco Products Regulations.

2. In these regulations, unless the context

Interpretation.

otherwise requires

"Act" means the Excise Duty Act;

"Directive 2014/40/EU" means Directive

2014/40/EU of the European Parliament and of

the Council of 3 April 2014 on the approximation

of the laws, regulations and administrative

provisions of the Member States concerning the

manufacture, presentation and sale of tobacco and

related products and repealing Directive 2001/37/

EC Text;

"packet" includes any wrapper, carton, box,

tin, pouch, or other container immediately

enclosing smokeless tobacco products;

"smokeless tobacco product" means a

tobacco product not involving a combustion

process, includes heated tobacco products as

defined in regulation 2 of Manufacture,

Presentation and Sale of Tobacco and Related

Products Regulations and herbal products not

involving a combustion process but excludes

chewing tobacco, nasal tobacco or tobacco for

oral use;

"Track and Trace system" refers to the

system established in accordance with Directive

2014/40/EU for the traceability of tobacco

products, including unique identifiers, security

features, and data reporting mechanisms.

3. These regulations shall apply to smokeless

tobacco products specified as excisable goods

according to the Act.

A person shall not manufacture, process or

prepare for sale any smokeless tobacco products except

in conformity with the provisions of article 9 of the Act.

(1) Smokeless tobacco products shall not

be placed on the market unless their packet, box or

container is sealed with an excise stamp in such a

manner that the excise stamp is inevitably destroyed

when the packet, box or container is opened.

(2) Such excise stamps shall be issued by the

Commissioner against payment, as may be prescribed

in accordance with the Act on application by the

authorised tax warehouse keeper or registered

merchants.

(3) The excise stamp shall be affixed to the

packet, box or container by not later than five (5)

working days from when it is purchased, except in the

case of an excise stamp that shall be affixed by an

authorised tax warehouse keeper.

(4) (a) A registered merchant who fails to affix

an excise stamp within five (5) working days from when

it is purchased, except for an authorised tax warehouse

keeper, shall on conviction be liable to a fine (multa) of

one-hundred euro (€100) and additionally the Court shall

also order the forfeiture of the excise stamps that have

not been affixed within the prescribed period. In addition

to this, the forfeiture of smokeless tobacco products

themselves shall also take place according to law, as

applicable.

(b) In the case of a breach mentioned in

paragraph (a), the Commissioner while confiscating the

excise stamps not affixed within the prescribed period

may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty

equivalent to one-hundred euro (€100). In addition to

this, the forfeiture of the smokeless tobacco products

themselves shall also take place according to law, as

applicable.

(5) (a) Every authorised tax warehouse

keeper who takes out of the authorised tax warehouse

smokeless tobacco products on which a band or excise

stamp was not affixed according to law, shall on

conviction be liable, to a fine (multa) of one-hundred

euro (€100) and additionally the Court shall also order

the forfeiture of the excise stamps that had to be affixed

to those goods. In addition to this, the forfeiture of the

smokeless tobacco products themselves shall also take

place according to law, as applicable.

(b) In the case of a breach mentioned in

paragraph (a), the Commissioner while confiscating the

excise stamps that had to be affixed to the smokeless

tobacco products may, if the offender admits, refrain

from instituting proceedings in terms of this Act and

impose a penalty equivalent to one-hundred euro

(€100). In addition to this, the forfeiture of the

smokeless tobacco products themselves shall also take

place according to law, as applicable.

(6) (a) Except for authorised persons, every

person who has in his possession excise stamps shall be

liable on conviction, to a fine (multa) of two hundred

and fifty euro (€250) and additionally the Court shall

order the confiscation of the excise stamps that had to

be affixed. In addition, the forfeiture of smokeless

tobacco products themselves shall also take place

according to law, as applicable.

(b) In the case of a breach mentioned in

paragraph (a), the Commissioner while confiscating the

excise stamps that had to be affixed may, if the offender

admits, refrain from instituting proceedings in terms of

this Act and impose a penalty equivalent to two-

hundred and fifty euro (€250). In addition to this, the

forfeiture of the smokeless tobacco products themselves

shall also take place according to law, as applicable.

(a) Any quantity of smokeless tobacco

products found in the possession of any person in breach

of the provisions of regulation 5, shall be retained and the

provisions of articles 27 to 29 of the Act shall apply and

this without prejudice to any other penalty provided for

under the Act or any other law.

(b) Any excise stamp which was not affixed

within the prescribed period according to law, as

applicable, and which is in the possession of any person

in breach of the provisions of regulation 5, shall be

retained and the provisions of articles 27 to 29 of the

Act shall apply and this without prejudice to any other

penalty provided for under the Act or any other law.

(1) Every

manufacturer,

importer,

system compliance.

wholesaler, distributor and first retail outlet of

smokeless tobacco products shall apply to be registered

or authorised in the Track and Trace system and any

other ancillary and, or additional and, or updated

system, as may be established by the European Union

from time to time and shall conform accordingly with

all the rules and practices of such system.

(2) Every manufacturer and importer of

smokeless tobacco products shall

(a) be a tax warehouse keeper authorised

to operate from an authorised tax warehouse or a

registered merchant; and

(b) be duly registered in the Track and

Trace system; and

(c) conform with all the rules and

practices of the said Track and Trace System and

any other ancillary and, or additional and, or

updated system as may be established from time

to time.

(3) The absence of registration or authorisation

in accordance with sub-regulation (2) shall be deemed to

be a breach of these regulations.

(4) Importers, wholesalers and distributors

involved in the smokeless tobacco products distribution

network shall carry out scanning procedures on any

goods provided for in regulation 14(5) of the

Manufacture, Presentation and Sale of Tobacco and

Related Products Regulations. Any smokeless tobacco

products found to be in breach of these regulations shall

be removed from retail distribution.

(5) Any smokeless tobacco products found in

retail outlets which are not compliant with the Track and

Trace system procedures shall be retained and the

provisions of article 27 of the principal Act shall apply.

(6) Any person who fails to scan smokeless

tobacco products in accordance with the Track and Trace

System procedures in accordance with these regulations,

shall be liable on conviction, to a fine (multa) of ten euro

(€10) for every unique identifier, which punishment shall

in no case be less than one hundred euro (€100). In

addition to the punishment imposed, the Court shall

order the forfeiture of the tobacco products

Provided that for the purposes of this sub-

regulation the words "any person" shall exclude

operators and, or licence holders of a retail outlet.

(7) In the case of a breach committed by any

person of this regulations, the Commissioner may, if the

offender admits, refrain from instituting proceedings in

accordance with this Act, release the goods and, in cases

of smokeless tobacco products which, although in breach

of the procedure regulating the supply chain, are

nevertheless in conformity with regulation 14(2) of the

Manufacture, Presentation and Sale of Tobacco and

Related Products Regulations, impose a penalty of three

euro and fifty cents (€3.50) for every unique identifier,

which penalty shall in no case be less than thirty-five

euro (€35)

Provided that the release of goods shall be

subject to the recording of goods in terms of these

regulations and in terms of regulation 14(5) of the

Manufacture, Presentation and Sale of Tobacco and

Related Products Regulations

Provided further that if the provisions of this

sub-regulation are applied, there shall be no suspension

of the licence

Provided further that for the purposes of this

sub-regulation the words "any person" shall exclude

operators and, or the licence holders of a retail outlet

Provided further that herbal smokeless

tobacco products as defined in regulation 2, shall be

exempt from the Track and Trace system requirements

established in article 15 of the Directive 2014/40/EU.

Excise duty on smokeless tobacco products

shall be payable upon release for consumption by the

authorised tax warehouse keeper by the fifteenth (15th)

day of the following month according to the rates of

Schedule Five J following the submission to the

Commissioner of the statement referred to in regulation

9. (1) The authorised tax warehouse keeper of

smokeless tobacco products shall submit to the

Commissioner a statement, in respect of the production

of each product, during such accounting period as the

Commissioner may establish or prescribe, indicating the

following

(a) the weight of leaf tobacco, of tobacco

substitutes and of tobacco imported cut or cut and

blended but not further manufactured, held by

him on the first day of such period at any

authorised tax warehouse registered in his name;

(b) the weight of any smokeless tobacco

products acquired by him during each such period,

stating from where they were acquired;

(c) the weight of any smokeless tobacco

products sold or otherwise disposed of during such

period and to whom they were sold or to whom

they were transferred;

(d) the weight of each smokeless tobacco

product manufactured by him during each such

period; and

(e) the weight of offcuts resulting from the

manufacture of each smokeless tobacco product

during each such period at any authorised tax

warehouse registered in his name.

(2) Such statement shall be provided to the

Commissioner by not later than the fifteenth (15th) day

of the month immediately following the end of each

accounting period referred to in sub-regulation (1) and

shall include the information required in accordance

with these regulations.

(3) Any person who fails to comply with the

provisions of this regulation shall be guilty of an offence

and shall be liable on conviction, to a fine (multa) not

exceeding twenty-five thousand euro (€25,000).

A person shall not acquire, possess, or

sell smokeless tobacco products without compliant

excise stamps or Track and Trace unique identifiers.".

€0.63