Texte 2001003154
Article 1er.L'article 30 de l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés, modifié en dernier lieu par l'arrêté ministériel du 4 décembre 2000 est remplacé par la disposition suivante :
"Art. 30. Les bandelettes fiscales proprement dites ont la forme d'un rectangle et les dimensions suivantes :
Destination Longueur Largeur (en mm)
Cigares et cigarillos vendus a la piece 72 10
Cigares loges en emballages de :
2, 3, 4, 5, 6 et 8 pieces 170 12
10, 20, 24, 25, 30, 40, 50, 60, 100, 340 15
150 et 200 pieces
Cigarillos vendus a la piece 72 10
Cigarillos loges en emballages de :
2, 3, 4, 5, 6, 8, 10, 19, 20, 24, 25, 170 12
30 ou 40 pieces
50, 60, 100, 150 et 200 pieces 260 12
Cigarettes logees en emballages de :
10, 15, 19, 20, 23, 24, 25, 30 et 170 12
40 pieces
50, 60 et 100 pieces 260 12
Tabac a fumer fine coupe destine a rouler 170 12
les cigarettes et autres tabacs a fumer
loges en emballages de : 25 g, 30 g, 35g,
40 g, 50 g ou 60 g
100 g, 125 g et 150 g 260 12
200 g, 250 g, 300 g ou 500 g 340 15"Art. 2.L'article 33 de l'arrêté ministériel du 1er août 1994 relatif au régime fiscal des tabacs manufacturés modifié en dernier lieu par l'arrêté ministériel du 4 décembre 2000 est remplacé par la disposition suivante :
" Art. 33. En ce qui concerne les produits désignés ci-après, les bandelettes fiscales décrites aux articles 31 et 32 du présent arrêté peuvent être remplacées par des timbres fiscaux conformes à la description qui en est faite à l'article 34 :
a)cigares et cigarillos logés en emballages fermés de 2, 3, 4, 5, 6, 8, 10, 19, 20, 24, 25, 30, 40, 50, 60, 100, 150 ou 200 pièces;
b)cigarettes logées en emballages fermés de 10, 15, 19, 20, 23, 24, 25, 30, 40, 50, 60 ou 100 pièces;
c)tabac à fumer fine coupe destiné à rouler les cigarettes et autres tabacs à fumer, logés en emballages fermés de 25, 30, 35, 40, 50, 60, 100, 125, 150, 200 ou 300 grammes.
Des timbres fiscaux spéciaux, dénommés ci-après timbres pour assortiments, peuvent également être apposés sur des emballages fermés contenant un assortiment de cigares et/ou de cigarillos. "
Art. 3.L'article 54, 1er alinéa, du même arrêté ministériel, modifié par l'arrêté ministériel du 29 octobre 1999, est remplacé par la disposition suivante :
" Art. 54. Chaque emballage de cigares ou de cigarillos doit contenir 2, 3, 4, 5, 6, 8, 10, 19, 20, 24, 25, 30, 40, 50, 60, 100, 150 ou 200 pièces. "
Art. 4.Dans le tableau des signes fiscaux pour tabacs manufacturés annexé à l'arrêté ministériel du 1er août 1994 et modifié par l'arrêté ministériel du 4 décembre 2000, sont apportées les modifications suivantes :
1°le barème " A. Cigares ", est remplacé par le nouveau barème ci-après :
Prix de vente Droit TVA TOTAL des
au detail (F) d'accise (F) colonnes
(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
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
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
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
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
54,0 2,700 9,371 12,071
55,0 2,750 9,545 12,295
58,0 2,900 10,066 12,966
60,0 3,000 10,413 13,413
62,0 3,100 10,760 13,860
65,0 3,250 11,280 14,530
66,0 3,300 11,454 14,754
67,0 3,350 11,628 14,978
70,0 3,500 12,148 15,648
75,0 3,750 13,016 16,766
80,0 4,000 13,884 17,884
85,0 4,250 14,752 19,002
90,0 4,500 15,619 20,119
95,0 4,750 16,487 21,237
100,0 5,000 17,355 22,355
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
125,0 6,250 21,694 27,944
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
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
190,0 9,500 32,975 42,475
195,0 9,750 33,842 43,592
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
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
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
340,0 17,000 59,008 76,008
350,0 17,500 60,743 78,243
360,0 18,000 62,479 80,479
370,0 18,500 64,214 82,714
380,0 19,000 65,950 84,950
390,0 19,500 67,685 87,185
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
Par emballage de 2 cigares
30,0 1,500 5,206 6,706
34,0 1,700 5,900 7,600
46,0 2,300 7,983 10,283
120,0 6,000 20,826 26,826
300,0 15,000 52,066 67,066
Par emballage de 3 cigares
180,0 9,000 31,239 40,239
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 Prix de vente Droit TVA TOTAL des
au detail (F) d'accise (F) colonnes
(F) 2 et 3
(F)
1 2 3 4
Par emballage de 4 cigares
880,0 44,000 152,727 196,727
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 80,000 277,686 357,686
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
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
90,0 4,500 15,619 20,119
100,0 5,000 17,355 22,355
145,0 7,250 25,165 32,415
150,0 7,500 26,033 33,533
155,0 7,750 26,900 34,650
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
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
215,0 10,750 37,314 48,064
220,0 11,000 38,181 49,181
225,0 11,250 39,049 50,299
230,0 11,500 39,917 51,417
250,0 12,500 43,388 55,888
270,0 13,500 46,859 60,359
280,0 14,000 48,595 62,595
300,0 15,000 52,066 67,066
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
475,0 23,750 82,438 106,188
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
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
950,0 47,500 164,876 212,376
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
1 150,0 57,500 199,586 257,086
1 200,0 60,000 208,264 268,264
1 250,0 62,500 216,942 279,442
1 300,0 65,000 225,619 290,619
1 350,0 67,500 234,297 301,797
1 400,0 70,000 242,975 312,975
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
1 700,0 85,000 295,041 380,041
1 750,0 87,500 303,719 391,219
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
2 050,0 102,500 355,785 458,285
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
120,0 6,000 20,826 26,826
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
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
190,0 9,500 32,975 42,475
200,0 10,000 34,710 44,710
206,0 10,300 35,752 46,052
210,0 10,500 36,446 46,946
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
260,0 13,000 45,123 58,123
270,0 13,500 46,859 60,359
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
340,0 17,000 59,008 76,008
350,0 17,500 60,743 78,243
360,0 18,000 62,479 80,479
370,0 18,500 64,214 82,714
380,0 19,000 65,950 84,950
390,0 19,500 67,685 87,185
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
470,0 23,500 81,570 105,070
480,0 24,000 83,305 107,305
490,0 24,500 85,041 109,541
500,0 25,000 86,776 111,776
520,0 26,000 90,247 116,247
540,0 27,000 93,719 120,719
650,0 32,500 112,809 145,309
670,0 33,500 116,280 149,780
690,0 34,500 119,752 154,252
700,0 35,000 121,487 156,487
750,0 37,500 130,165 167,665
800,0 40,000 138,842 178,842
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
1 020,0 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
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
330,0 16,500 57,272 73,772
340,0 17,000 59,008 76,008
350,0 17,500 60,743 78,243
390,0 19,500 67,685 87,185
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
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 1 631,405 2 101,405
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 Prix de vente Droit TVA TOTAL des
au detail (F) d'accise (F) colonnes
(F) 2 et 3
(F)
1 2 3 4
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
300,0 15,000 52,066 67,066
325,0 16,250 56,404 72,654
340,0 17,000 59,008 76,008
350,0 17,500 60,743 78,243
375,0 18,750 65,082 83,832
390,0 19,500 67,685 87,185
400,0 20,000 69,421 89,421
415,0 20,750 72,024 92,774
425,0 21,250 73,760 95,010
435,0 21,750 75,495 97,245
450,0 22,500 78,099 100,599
475,0 23,750 82,438 106,188
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
625,0 31,250 108,471 139,721
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
800,0 40,000 138,842 178,842
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
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
1 025,0 51,250 177,892 229,142
1 050,0 52,500 182,231 234,731
1 075,0 53,750 186,570 240,320
1 100,0 55,000 190,909 245,909
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
1 225,0 61,250 212,603 273,853
1 250,0 62,500 216,942 279,442
1 300,0 65,000 225,619 290,619
1 375,0 68,750 238,636 307,386
1 400,0 70,000 242,975 312,975
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
1 625,0 81,250 282,024 363,274
1 650,0 82,500 286,363 368,863
1 675,0 83,750 290,702 374,452
1 725,0 86,250 299,380 385,630
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
2 625,0 131,250 455,578 586,828
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
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
800,0 40,000 138,842 178,842
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
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
1 300,0 65,000 225,619 290,619
1 350,0 67,500 234,297 301,797
1 400,0 70,000 242,975 312,975
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
1 600,0 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
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
1 700,0 85,000 295,041 380,041
1 900,0 95,000 329,752 424,752
2 200,0 110,000 381,818 491,818
2 900,0 145,000 503,305 648,305
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
5 500,0 275,000 954,545 1 229,5452°le barème " B. Cigarillos " est remplacé par le nouveau barème ci-après :
Prix de vente Droit TVA TOTAL des
au detail (F) d'accise (F) colonnes
(F) 2 et 3
(F)
1 2 3 4
Par emballage de 1 cigarillo
Illimite 2,500 8,677 11,177
Par emballage de 2 cigarillos!
11,0 0,550 1,909 2,459
12,0 0,600 2,082 2,682
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
48,0 2,400 8,330 10,730
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
110,0 5,500 19,090 24,590
115,0 5,750 19,958 25,708
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
47,0 2,350 de 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
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
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
118,0 5,900 20,479 26,379
125,0 6,250 21,694 27,944
150,0 7,500 26,033 33,533
155,0 7,750 26,900 34,650
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
185,0 9,250 32,107 41,357
190,0 9,500 32,975 42,475
195,0 9,750 33,842 43,592
200,0 10,000 34,710 44,710
220,0 11,000 38,181 49,181
226,0 11,300 39,223 50,523
240,0 12,000 41,652 53,652
260,0 13,000 45,123 58,123
265,0 13,250 45,991 59,241
270,0 13,500 46,859 60,359
280,0 14,000 48,595 62,595
320,0 16,000 55,537 71,537
330,0 16,500 57,272 73,772
Illimite 25,000 86,776 111,776
Par emballage de 20
cigarillos
70,0 3,500
72,0 3,600
74,0 3,700
76,0 3,800
78,0 3,900
80,0 4,000 Reserve au Grand-Duche
82,0 4,100 de Luxembourg
84,0 4,200
86,0 4,300
88,0 4,400
90,0 4,500
96,0 4,800
98,0 4,900
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
118,0 5,900 20,479 26,379
120,0 6,000 20,826 26,826
122,0 6,100 21,173 27,273
124,0 6,200 21,520 27,720
126,0 6,300 21,867 28,167
128,0 6,400 22,214 28,614
130,0 6,500 22,561 29,061
132,0 6,600 22,909 29,509
134,0 6,700 23,256 29,956
136,0 6,800 23,603 30,403
138,0 6,900 23,950 30,850
140,0 7,000 24,297 31,297
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
156,0 7,800 27,074 34,874
158,0 7,900 27,421 35,321
160,0 8,000 27,768 35,768
165,0 8,250 28,636 36,886
170,0 8,500 29,504 38,004
180,0 9,000 31,239 40,239
190,0 9,500 32,975 42,475
200,0 10,000 34,710 44,710
204,0 10,200 35,404 45,604
206,0 10,300 35,752 46,052
214,0 10,700 37,140 47,840
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
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
250,0 12,500 43,388 55,888
258,0 12,900 44,776 57,676
260,0 13,000 45,123 58,123
268,0 13,400 46,512 59,912
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
340,0 17,000 59,008 76,008
350,0 17,500 60,743 78,243
360,0 18,000 62,479 80,479
370,0 18,500 64,214 82,714
380,0 19,000 65,950 84,950
390,0 19,500 67,685 87,185
400,0 20,000 69,421 89,421
420,0 21,000 72,892 93,892
440,0 22,000 76,363 98,363
480,0 24,000 83,305 107,305
500,0 25,000 86,776 111,776
520,0 26,000 90,247 116,247
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
500,0 25,000 86,776 111,776
525,0 26,250 91,115 117,365
540,0 27,000 93,719 120,719
550,0 27,500 95,454 122,954
565,0 28,250 98,057 126,307
575,0 28,750 99,793 128,543
600,0 30,000 104,132 134,132
640,0 32,000 111,074 143,074
650,0 32,500 112,809 145,309
665,0 33,250 115,413 148,663
675,0 33,750 117,148 150,898
685,0 34,250 118,884 153,134
725,0 36,250 125,826 162,076
765,0 38,250 132,768 171,018
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
380,0 19,000 65,950 84,950
450,0 22,500 78,099 100,599
Par emballage de 50
cigarillos
180,0 9,000
185,0 9,250
190,0 9,500
195,0 9,750
200,0 10,000
205,0 10,250 Reserve au Grand-Duche
210,0 10,500 de Luxembourg
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
285,0 14,250 49,462 63,712
290,0 14,500 50,330 64,830
295,0 14,750 51,198 65,948
300,0 15,000 52,066 67,066
305,0 15,250 52,933 68,183
310,0 15,500 53,801 69,301
315,0 15,750 54,669 70,419
320,0 16,000 55,537 71,537
325,0 16,250 56,404 72,654
330,0 16,500 57,272 73,772
335,0 16,750 58,140 74,890
340,0 17,000 59,008 76,008
345,0 17,250 59,876 77,126
350,0 17,500 60,743 78,243
355,0 17,750 61,611 79,361
360,0 18,000 62,479 80,479
370,0 18,500 64,214 82,714
375,0 18,750 65,082 83,832
380,0 19,000 65,950 84,950
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
405,0 20,250 70,289 90,539
410,0 20,500 71,157 91,657
415,0 20,750 72,024 92,774
420,0 21,000 72,892 93,892
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
475,0 23,750 82,438 106,188
495,0 24,750 85,909 110,659
500,0 25,000 86,776 111,776
510,0 25,500 88,512 114,012
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
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
645,0 32,250 111,942 144,192
650,0 32,500 112,809 145,309
670,0 33,500 116,280 149,780
675,0 33,750 117,148 150,898
700,0 35,000 121,487 156,487
750,0 37,500 130,165 167,665
775,0 38,750 134,504 173,254
800,0 40,000 138,842 178,842
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
1 150,0 57,500 199,586 257,086
1 200,0 60,000 208,264 268,264
1 250,0 62,500 216,942 279,442
1 300,0 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
610,0 30,500 105,867 136,367
630,0 31,500 109,338 140,838
660,0 33,000 114,545 147,545
680,0 34,000 118,016 152,016
900,0 45,000 156,198 201,198
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 92,500 321,074 413,5743°le barème " C. Cigarettes " est remplacé par le nouveau barème ci-après :
Prix de vente Droit Droit TVA TOTAL des
au detail (F) d'accise d'accise (F) colonnes
(F) special 2 a 4
(F) (F)
1 2 3 4 5
Par emballage de 10
cigarettes
40,0 21,116 Reserve au Grand-Duche de Luxembourg
50,0 25,700 3,633 8,677 38,010
51,0 26,158 3,560 8,851 38,569
52,0 26,616 3,560 9,024 39,200
53,0 27,075 3,560 9,198 39,833
54,0 27,533 3,560 9,371 40,464
55,0 27,992 3,560 9,545 41,097
56,0 28,450 3,560 9,719 41,729
58,0 29,367 3,560 10,066 42,993
60,0 30,284 3,560 10,413 44,257
62,0 31,200 3,560 10,760 45,520
63,0 31,659 3,560 10,933 46,152
64,0 32,117 3,560 11,107 46,784
65,0 32,576 3,560 11,280 47,116
100,0 48,620 3,560 17,355 69,535
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 Reserve au Grand-Duche de Luxembourg
70,0 37,648
71,0 38,106
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 13,881 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
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
155,0 76,612 7,120 26,900 110,632
165,0 81,196 7,120 28,636 116,952
Illimite 94,489 7,120 33,669 135,278
Par emballage de 23
cigarettes
74,0 40,315 Reserve au Grand-Duche de Luxembourg
78,0 42,149
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 Luxembourg
81,0 43,802
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
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
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
Par emballage de 25
cigarettes
26,0 18,868 Reserve au Grand-Duche de Luxembourg
82,0 44,538
83,0 44,997
84,0 45,455
85,0 45,914
86,0 46,372
87,0 46,830
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
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
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 68,831 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
146,0 73,876 8,900 25,338 108,114
148,0 74,793 8,900 25,685 109,378
Illimite 115,132 8,900 40,958 164,990
Par emballage de 30
cigarettes
110,0 58,764 Reserve au Grand-Duche de Luxembourg
114,0 60,597
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 Luxembourg
121,0 63,806
124,0 65,181 27,331 21,520 114,032
125,0 65,640 26,698 21,694 114,032
126,0 66,098 26,067 21,867 114,032
135,0 70,221 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
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
Illimite 460,071 35,600 163,661 659,3324°le barème " D. Tabac à fumer destiné à rouler les cigarettes et autres tabacs à fumer ", les nouvelles classes de prix suivantes sont insérées :
Prix de vente Droit Droit TVA TOTAL des
au detail (F) d'accise d'accise (F) colonnes
(F) special 2 a 4
(F) (F)
1 2 3 4 5
Par emballage de
40 g de tabac a
fumer
103,0 32,445 6,231 17,876 56,552
Par emballage de
100 g de tabac a
fumer
218,0 68,670 13,189 37,834 119,693
Par emballage de
200 g de tabac a
fumer
301,0 94,815 73,222 52,239 220,276
313,0 98,595 67,359 54,322 220,276
355,0 111,825 46,840 61,611 220,276
399,0 125,685 25,344 69,247 220,276
454,0 143,010 27,467 78,793 249,270
488,0 153,720 29,524 84,694 267,938
Par emballage de
250 g de tabac a
fumer
551,0 173,565 33,335 95,628 302,528
581,0 183,015 35,150 100,834 318,999
Par emballage de
300 g de tabac a
fumer
379,0 119,385 145,253 65,776 330,414
579,0 182,385 47,542 100,487 330,414Art. 5.Le présent arrêté sort ses effets le 1er février 2001.
Bruxelles, le 8 mars 2001.
D. REYNDERS