Ref. Ares(2014)4244715 - 17/12/2014
TAXATION AND CUSTOMS UNION
Indirect Taxation and Tax administration
Environment and other indirect taxes
NOTE FOR THE ATTENTION OF THE HEADS OF DELEGATION TO THE INDIRECT TAX
EXPERT GROUP AND TO THE FISCALIS 2020 NATIONAL COORDINATORS IN THE
Subject: Fiscalis Project Group on the classification and inclusion of (new)
products in the scope of excisable tobacco products (proposal for
Fiscalis Project Group 392 pending the approval)
The European Commission intends to establish a Fiscalis Project Group that will look
into the classification of (new) products in the scope of excisable tobacco products in the
context of possible revision of Council Directive 2011/64/EU. Member States are invited
to nominate participants to take part in this group.
The Project Group is expected to look in particular into two recommendations of the study on excise duties on tobacco products1, which were to analyse further the
possibilities to include electronic cigarettes and raw tobacco in the scope of excisable
goods. The Project Group will also be dedicated to discuss the classification of new
products on the market if the classification of these products remains unclear after
discussion in the Indirect Tax Expert Group (ITEG).
The Project Group is expected to:
1) contribute to what could be a definition of a new category of excisable tobacco
2) consider and develop the necessary chemical analytical information & techniques
during the whole process, and also looking at standardising the testing methods
and operating procedures in the laboratories of the Member States;
3) identify possibilities to include the new category in the scope of excisable
4) consider, evaluate and develop quick test methods related to the new category of
1 'Study on the measuring and reducing of administrative costs for economic operators and tax
authorities and obtaining in parallel a higher level of compliance and security in imposing excise
duties on tobacco products', Ramboll 2014, TAXUD/2012/DE/341, see:
Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË - Tel. +32 22991111
5) discuss the classification of products which are new on the market and whereof
the classification remains unclear after discussion in ITEG;
6) consider and develop future initiatives related to the above.
The work of the group should lead to consistent implementation of Union legislation, and
avoidance of both legal uncertainty and unnecessary administrative costs.
The Project Group will meet four times in 2015 and afterwards when necessary.
Depending on the similarity of the expertise of the participants, the Commission aims to
organize the meetings of the Project Group on Completely Denatured Alcohol (CDA) on
subsequent days. Between meetings the PICS system will be used to facilitate
discussions and the preparation of documents. The results of the discussions in the
Project group will be reported by the Commission to the Committee on Excise Duty and
or the ITEG.
The Group will consist of 1 or 2 participants from a maximum of 15 Member States. The
participants should have an extensive practical experience in the fields of tobacco
taxation and/or chemical & analytical expertise from the customs laboratory. As the
working language of the Project Group will be English only, they should also be able to
express themselves in that language without difficulty.
We would like to kindly invite you to express your interest in participating in the Project
Group by 19th January 2015
(the kick off meeting is likely to be 18/02/2015)
latest by sending an e-mail to DG TAXUD at:
If more Member States than the foreseen number of members would like to participate,
the Commission will select the participants to strike a balance on a geographical and
small/large country basis.
Please note that this call of interest and the creation of this Project Group are depending
on the approval of proposal no. 392.
acting Head of Unit