Brussels, 16.7.2025

COM(2025) 580 final

ANNEX

to the

Proposal for a COUNCIL DIRECTIVE

on the structure and rates of excise duty applied to tobacco and tobacco related products

{SEC(2025) 560 final} - {SWD(2025) 560 final} - {SWD(2025) 561 final}


🡻 2011/64/EU (adapted)

ANNEX I

PART A

Repealed Directives with list of their successive amendments

(referred to in Article 21)

Council Directive 92/79/EEC

(OJ L 316, 31.10.1992, p. 8)

Council Directive 1999/81/EC

(OJ L 211, 11.8.1999, p. 47)

only Article 1

Council Directive 2002/10/EC

(OJ L 46, 16.2.2002, p. 26)

only Article 1

Council Directive 2003/117/EC

(OJ L 333, 20.12.2003, p. 49)

only Article 1

Council Directive 2010/12/EU

(OJ L 50, 27.2.2010, p. 1)

only Article 1

Council Directive 92/80/EEC

(OJ L 316, 31.10.1992, p. 10)

Council Directive 1999/81/EC

(OJ L 211, 11.8.1999, p. 47)

only Article 2

Council Directive 2002/10/EC

(OJ L 46, 16.2.2002, p. 26)

only Article 2

Council Directive 2003/117/EC

(OJ L 333, 20.12.2003, p. 49)

only Article 2

Council Directive 2010/12/EU

(OJ L 50, 27.2.2010, p. 1)

only Article 2

Council Directive 95/59/EC

(OJ L 291, 6.12.1995, p. 40)

Council Directive 1999/81/EC

(OJ L 211, 11.8.1999, p. 47)

only Article 3

Council Directive 2002/10/EC

(OJ L 46, 16.2.2002, p. 26)

only Article 3

Council Directive 2010/12/EU

(OJ L 50, 27.2.2010, p. 1)

only Article 3

PART B

List of time-limits for transposition into national law and application

(referred to in Article 21)

Directive

Time-limit for transposition

Date of application

92/79/EEC

31 December 1992

—

92/80/EEC

31 December 1992

—

95/59/EC

—

—

1999/81/EC

1 January 1999

1 January 1999

2002/10/EC

1 July 2002 1

—

2003/117/EC

1 January 2004

—

2010/12/EU

31 December 2010

1 January 2011

ANNEX II

Correlation table

Directive 92/79/EEC

Directive 92/80/EEC

Directive 95/59/EC

This Directive

—

—

Article 1(1) and (2)

Article 1

—

—

Article 1(3)

—

—

—

Article 2(1), introductory phrase

Article 2(1), introductory phrase

—

—

Article 2(1)(a) and (b)

Article 2(1)(a) and (b)

—

—

Article 2(1)(c), first indent

Article 2(1)(c)(i)

—

—

Article 2(1)(c), second indent

Article 2(1)(c)(ii)

—

—

Article 2(1), final words

—

—

—

Article 2(2)

—

—

—

Article 7(2)

Article 2(2)

—

—

Article 2(3)

Article 2(3)

—

—

Article 4(1), first subparagraph

Article 3(1)

—

—

Article 4(1), second subparagraph

—

—

—

Article 4(2)

Article 3(2)

—

—

Article 3(1)

Article 4(1)

—

—

Article 3(2)

Article 4(2)

—

—

Article 7(1)

Article 4(3)

—

—

Article 5, introductory phrase

Article 5(1), introductory phrase

—

—

Article 5(1)

Article 5(1)(a)

—

—

Article 5(2)

Article 5(1)(b)

—

—

Article 6, first paragraph

Article 5(2), first subparagraph

—

—

Article 6, second paragraph

Article 5(2), second subparagraph

—

—

Article 9(1), first subparagraph

Article 6

—

—

Article 8(1)

Article 7(1), first subparagraph

—

—

Article 16(6)

Article 7(1), second subparagraph

—

—

Article 8(2), (3) and (4)

Article 7(2), (3) and (4)

—

—

Article 16(1) to (5)

Article 8(1) to (5)

—

—

Article 16(7)

Article 8(6)

Article 1

—

—

Article 9

Article 2(1) and (2)

—

—

Article 10(1) and (2)

Article 2(3)

—

—

—

Article 2(4)

—

—

Article 10(3)

Article 2a

—

—

Article 11

Article 3(1)

—

—

—

Article 3(2)

—

—

Article 12(1)

Article 3(3)

—

—

—

Article 3(4)

—

—

Article 12(2)

—

Article 1

—

Article 13

—

Article 2

—

—

—

Article 3(1), first and second subparagraph

—

Article 14(1)

—

Article 3(1), third subparagraph, introductory sentence

—

Article 14(2), first subparagraph, introductory sentence

—

Article 3(1), third subparagraph, first, second and third indent

—

—

—

Article 3(1), fourth and fifth subparagraph

—

—

—

Article 3(1), sixth subparagraph, introductory sentence

—

—

—

Article 3(1), sixth subparagraph, points (a), (b) and (c)

—

Article 14(2), first subparagraph, points (a), (b) and (c)

—

Article 3(1), seventh subparagraph

—

—

—

Article 3(1), eighth subparagraph

—

—

—

Article 3(1), ninth subparagraph

—

Article 14(2), second subparagraph

—

Article 3(1), tenth subparagraph

—

Article 14(2), third subparagraph

—

Article 3(1), eleventh subparagraph

—

Article 14(2), fourth subparagraph

—

Article 3(1), twelfth subparagraph

—

Article 14(2), fifth subparagraph

—

Article 3(1), thirteenth subparagraph

—

Article 14(2), sixth subparagraph

—

Article 3(1), fourteenth subparagraph

—

—

—

Article 3(2)

—

Article 14(3)

—

Article 3(3)

—

—

—

Article 3(4)

—

Article 14(4)

—

—

Article 9(1), second subparagraph

Article 15(1), first subparagraph

—

—

Article 9(1), third subparagraph

Article 15(1), second subparagraph

—

—

Article 9(2), first sentence

Article 15(2), first subparagraph

—

—

Article 9(2), second sentence

Article 15(2), second subparagraph

—

—

Article 10

Article 16

—

—

Article 11

Article 17

—

—

Article 12

—

—

—

Article 13

—

—

—

Article 14

—

—

—

Article 15

—

Article 2(5)

Article 5(1)

—

Article 18(1)

Article 2(6)

Article 5(2)

—

Article 18(2)

Article 4

Article 4

—

Article 19

Article 5(1)

Article 6(1)

—

—

Article 5(2)

Article 6(2)

Article 18

Article 20

—

—

Article 19(1)

Article 21, first paragraph

—

—

Article 19(2)

Article 21, second paragraph

—

—

Article 20

Article 22

Article 6

Article 7

Article 21

Article 23

—

—

Annex I

—

—

—

Annex II

—

—

—

—

Annex I

—

—

—

Annex II

🡹

ANNEX

Correlation table

Directive 2011/64/EU

This Directive

Article 1

Article 1(1)

—

Article 1(2)

Article 2(1), introductory wording

Article 2(1), introductory wording

Article 2(1), point (a)

Article 2(1), point (a)

Article 2(1), point (b)

Article 2(1), points (b) and (c)

Article 2(1), point (c)

Article 2(1), point (d)

—

Article 2(1), points (e), (f) and (g)

—

Article 2(2) and (3)

Article 2(2), first subparagraph

Article 3(3) and Article 5(3)

Article 2(2), second subparagraph

Article 2(4)

Article 2(3)

Article 2(5)

Article 3(1) and (2)

Article 3(1) and (2)

Article 4(1)

Article 4(1)

Article 4(2)

—

—

Article 4(2)

Article 4(3)

Article 4(3)

Article 5(1) and (2)

Article 5(1) and (2)

—

Articles 6 to 10

Article 6

Article 11

—

Article 12

Article 7

Article 13

Article 8(1) and (2)

Article 14(1) and (2)

Article 8(3)

—

Article 8(4)

Article 14(3)

Article 8(5)

Article 14(4)

Article 8(6)

Article 14(5)

Article 9

Article 15

Article 10(1)

Article 16

Article 10(2) and (3)

—

Article 11

Article 17

Article 12(1)

Article 18

Article 12(2)

 

Article 13, introductory wording

Article 19, introductory wording

Article 13, point (a)

Article 19, points (a) and (b)

Article 13, point (b)

Article 19, point (c)

Article 13, point (c)

Article 19, point (d)

—

Article 19, points (e), (f) and (g)

Article 14(1)

Article 20(1)

Article 14(2), first subparagraph, introductory wording

Article 20(2), first subparagraph, introductory wording

Article 14(2), first subparagraph, point (a)

Article 20(2), first subparagraph, points (a) and (b)

Article 14(2), first subparagraph, point (b)

Article 20(2), first subparagraph, point (c)

Article 14(2), first subparagraph, point (c)

Article 20(2), first subparagraph, point (d)

—

Article 20(2), first subparagraph, points (e), (f) and (g)

Article 14(2), second to fifth subparagraph

—

Article 14(2), sixth subparagraph

Article 20(2), second subparagraph

Article 14(3)

Article 20(3)

—

Article 20(4) and (5)

Article 14(4)

—

—

Articles 21 to 23

Article 15

Article 24

Article 16

Article 25

—

Article 26(1)

Article 17, first subparagraph, introductory wording

Article 26(1), first subparagraph, introductory wording

Article 17, first subparagraph, point (a)

Article 26(2), first subparagraph, point (a)

Article 17, first subparagraph, point (b)

—

Article 17, first subparagraph, point (c)

Article 26(2), first subparagraph, point (b)

Article 17, first subparagraph, point (d)

Article 26(2), first subparagraph, point (c)

Article 17, second subparagraph

Article 26(2), second subparagraph

Article 18

Article 27

Article 19 (1)

Article 28(1), first and second subparagraphs

—

Article 28(1), third subparagraph

Article 19 (2) and (3)

Article 28(2) and (3)

Article 19(4)

—

—

Article 28 (4)

—

Article 29 and 30

—

Article 31(1)

Article 20

Article 31(2)

Article 21

Article 32

Article 22

Article 33, first paragraph

—

Article 33, second paragraph

Article 23

Article 34

Annex I

—

Annex II

Annex

(1)    By way of derogation from the date set in Article 4(1) of Directive 2002/10/EC:    (a)    the Federal Republic of Germany shall be authorised to bring into force the provisions necessary to comply with Article 3(1) of Directive 2002/10/EC by 1 January 2008 at the latest;    (b)    the Kingdom of Spain and the Hellenic Republic shall be authorised to bring into force the provisions necessary to comply with Article 1(1) of Directive 2002/10/EC (with regard to Article 2(1), second sentence, of Directive 92/79/EEC) by 1 January 2008 at the latest.