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Tax on tobacco products

Find out about tax on cigarettes and other tobacco products

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Exemptions

In addition to the exemption assumptions common to all Special Manufacturing Taxes, the following will be exempt from the Special Tax on Tobacco Products:

  • the manufacture and importation of tobacco products intended for denaturing for industrial and agricultural purposes, or the performance of scientific or quality analyses.

  • Imports carried out personally by travellers over 17 years of age, within the established limits (200 cigarettes or 100 cigarillos or 50 cigars or 250 g other goods).

  • Imports of small occasional shipments, from a third country, between individuals, without compensation and within quantitative limits (50 cigarettes or 25 cigarillos or 10 cigars or 50 g other goods). 

  • Tobacco products intended to be delivered in duty-free shops to travellers who transport them in their personal luggage, by air or sea, to a third country or territory.