Texte 2001003468

3 OCTOBRE 2001. - Arrêté ministériel relatif au régime fiscal des tabacs manufacturés.

ELI
Justel
Source
Finances
Publication
10-10-2001
Numéro
2001003468
Page
34506
PDF
version originale
Dossier numéro
2001-10-03/30
Entrée en vigueur / Effet
01-06-2001
Texte modifié
1994003484
belgiquelex

Article 1er.Le tableau des signes fiscaux pour tabacs manufacturés annexé à l'arrêté ministériel du 1er août 1994, modifié en dernier lieu par l'arrêté ministériel du 8 mars 2001, est remplacé par les tableaux joints en annexe.

Art. 2.Le présent arrêté produit ses effets le 1er juin 2001.

Bruxelles, le 3 octobre 2001.

D. REYNDERS

Annexe.

Art. N1.Annexe 1. - Tableau des signes fiscaux, exprimés en francs.

A. CIGARES.

  Prix de vente au     Droit d'accise       TVA           TOTAL des colonnes
   detail (F)               (F)             (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
       14,5                0,725                2,516                3,241
       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
       17,0                0,850                2,950                3,800
       17,5                0,875                3,037                3,912
       18,0                0,900                3,123                4,023
       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
       38,0                1,900                6,595                8,495
       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
       44,0                2,200                7,636                9,836
       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
       52,0                2,600                9,024               11,624
       53,0                2,650                9,198               11,848
       54,0                2,700                9,371               12,071
       55,0                2,750                9,545               12,295
       56,0                2,800                9,719               12,519
       57,0                2,850                9,892               12,742
       58,0                2,900               10,066               12,966
       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
       65,0                3,250               11,280               14,530
       66,0                3,300               11,454               14,754
       67,0                3,350               11,628               14,978
       69,0                3,450               11,975               15,425
       70,0                3,500               12,148               15,648
       71,0                3,550               12,322               15,872
       75,0                3,750               13,016               16,766
       80,0                4,000               13,884               17,884
       81,0                4,050               14,057               18,107
       85,0                4,250               14,752               19,002
       90,0                4,500               15,619               20,119
       93,0                4,650               16,140               20,790
       95,0                4,750               16,487               21,237
      100,0                5,000               17,355               22,355
      101,0                5,050               17,528               22,578
      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
      121,0                6,050               21,000               27,050
      125,0                6,250               21,694               27,944
      129,0                6,450               22,388               28,838
      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
      159,0                7,950               27,595               35,545
      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
      186,0                9,300               32,280               41,580
      190,0                9,500               32,975               42,475
      195,0                9,750               33,842               43,592
      196,0                9,800               34,016               43,816
      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
      234,0               11,700               40,611               52,311
      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
      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
      331,0               16,550               57,446               73,996
      340,0               17,000               59,008               76,008
      350,0               17,500               60,743               78,243
      351,0               17,550               60,917               78,467
      360,0               18,000               62,479               80,479
      361,0               18,050               62,652               80,702
      370,0               18,500               64,214               82,714
      380,0               19,000               65,950               84,950
      390,0               19,500               67,685               87,185
      399,0               19,950               69,247               89,197
      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

  Prix de vente au     Droit d'accise       TVA           TOTAL des colonnes
   detail (F)               (F)             (F)             2 et 3 (F)
         1                   2               3                      4
  Par emballage de
   2 cigares
       30,0                1,500                5,206                6,706
       34,0                1,700                5,900                7,600
       36,0                1,800                6,247                8,047
       46,0                2,300                7,983               10,283
       57,0                2,850                9,892               12,742
      120,0                6,000               20,826               26,826
      121,0                6,050               21,000               27,050
      186,0                9,300               32,280               41,580
      300,0               15,000               52,066               67,066
  Par emballage de
   3 cigares
      180,0                9,000               31,239               40,239
      182,0                9,100               31,586               40,686
      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
  Par emballage de
   4 cigares
      880,0               44,000              152,727              196,727
    1 080,0               54,000              187,438              241,438
    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              277,685              357,685
    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
       49,0                2,450                8,504               10,954
       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
       89,0                4,450               15,446               19,896
       90,0                4,500               15,619               20,119
       91,0                4,550               15,793               20,343
      100,0                5,000               17,355               22,355
      139,0                6,950               24,123               31,073
      140,0                7,000               24,297               31,297
      145,0                7,250               25,165               32,415
      147,0                7,350               25,512               32,862
      150,0                7,500               26,033               33,533
      155,0                7,750               26,900               34,650
      157,0                7,850               27,247               35,097
      160,0                8,000               27,768               35,768
      165,0                8,250               28,636               36,886
      169,0                8,450               29,330               37,780
      170,0                8,500               29,504               38,004
      175,0                8,750               30,371               39,121
      178,0                8,900               30,892               39,792
      180,0                9,000               31,239               40,239
      185,0                9,250               32,107               41,357
      186,0                9,300               32,280               41,580
      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
      212,0               10,600               36,793               47,393
      214,0               10,700               37,140               47,840
      215,0               10,750               37,314               48,064
      220,0               11,000               38,181               49,181
      224,0               11,200               38,876               50,076
      225,0               11,250               39,049               50,299
      230,0               11,500               39,917               51,417
      250,0               12,500               43,388               55,888
      254,0               12,700               44,082               56,782
      255,0               12,750               44,256               57,006
      270,0               13,500               46,859               60,359
      274,0               13,700               47,553               61,253
      280,0               14,000               48,595               62,595
      300,0               15,000               52,066               67,066
      303,0               15,150               52,586               67,736
      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
      464,0               23,200               80,528              103,728
      465,0               23,250               80,702              103,952
      475,0               23,750               82,438              106,188
      524,0               26,200               90,942              117,142
      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
      807,0               40,350              140,057              180,407
      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
      908,0               45,400              157,586              202,986
      926,0               46,300              160,710              207,010
      950,0               47,500              164,876              212,376
      980,0               49,000              170,082              219,082
    1 000,0               50,000              173,553              223,553
    1 009,0               50,450              175,115              225,565
    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
    1 251,0               62,550              217,115              279,665
    1 300,0               65,000              225,619              290,619
    1 350,0               67,500              234,297              301,797
    1 352,0               67,600              234,644              302,244
    1 400,0               70,000              242,975              312,975
    1 402,0               70,100              243,322              313,422
    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
    1 654,0               82,700              287,057              369,757
    1 655,0               82,750              287,231              369,981
    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
    1 850,0               92,500              321,074              413,574
    1 900,0               95,000              329,752              424,752
    1 950,0               97,500              338,429              435,929
    2 000,0              100,000              347,107              447,107
    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
      115,0                5,750               19,958               25,708
      120,0                6,000               20,826               26,826
      125,0                6,250               21,694               27,944
      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
      157,0                7,850               27,247               35,097
      160,0                8,000               27,768               35,768
      161,0                8,050               27,942               35,992
      165,0                8,250               28,636               36,886
      170,0                8,500               29,504               38,004
      175,0                8,750               30,371               39,121
      178,0                8,900               30,892               39,792
      180,0                9,000               31,239               40,239
      182,0                9,100               31,586               40,686
      185,0                9,250               32,107               41,357
      190,0                9,500               32,975               42,475
      196,0                9,800               34,016               43,816
      200,0               10,000               34,710               44,710
      206,0               10,300               35,752               46,052
      210,0               10,500               36,446               46,946
      212,0               10,600               36,793               47,393
      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
      258,0               12,900               44,776               57,676
      260,0               13,000               45,123               58,123
      266,0               13,300               46,165               59,465
      270,0               13,500               46,859               60,359
      274,0               13,700               47,553               61,253
      280,0               14,000               48,595               62,595
      282,0               14,100               48,942               63,042
      286,0               14,300               49,636               63,936
      290,0               14,500               50,330               64,830
      299,0               14,950               51,892               66,842
      300,0               15,000               52,066               67,066
      310,0               15,500               53,801               69,301
      317,0               15,850               55,016               70,866
      319,0               15,950               55,363               71,313
      320,0               16,000               55,537               71,537
      330,0               16,500               57,272               73,772
      331,0               16,550               57,446               73,996
      340,0               17,000               59,008               76,008
      350,0               17,500               60,743               78,243
      360,0               18,000               62,479               80,479
      363,0               18,150               63,000               81,150
      370,0               18,500               64,214               82,714
      371,0               18,550               64,388               82,938
      379,0               18,950               65,776               84,726
      380,0               19,000               65,950               84,950
      390,0               19,500               67,685               87,185
      395,0               19,750               68,553               88,303
      400,0               20,000               69,421               89,421
      410,0               20,500               71,157               91,657
      420,0               21,000               72,892               93,892
      428,0               21,400               74,280               95,680
      430,0               21,500               74,628               96,128
      440,0               22,000               76,363               98,363
      444,0               22,200               77,057               99,257
      448,0               22,400               77,752              100,152
      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
      484,0               24,200               84,000              108,200
      490,0               24,500               85,041              109,541
      500,0               25,000               86,776              111,776
      510,0               25,500               88,512              114,012
      520,0               26,000               90,247              116,247
      540,0               27,000               93,719              120,719
      553,0               27,650               95,975              123,625
      650,0               32,500              112,809              145,309
      670,0               33,500              116,280              149,780
      690,0               34,500              119,752              154,252
      698,0               34,900              121,140              156,040
      700,0               35,000              121,487              156,487
      750,0               37,500              130,165              167,665
      799,0               39,950              138,669              178,619
      800,0               40,000              138,842              178,842
      807,0               40,350              140,057              180,407
      900,0               45,000              156,198              201,198
      928,0               46,400              161,057              207,457
      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

  Prix de vente au     Droit d'accise       TVA           TOTAL des colonnes
   detail (F)               (F)             (F)             2 et 3 (F)
         1                   2               3                      4
  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
      323,0               16,150               56,057               72,207
      330,0               16,500               57,272               73,772
      340,0               17,000               59,008               76,008
      350,0               17,500               60,743               78,243
      363,0               18,150               63,000               81,150
      390,0               19,500               67,685               87,185
      399,0               19,950               69,247               89,197
      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
    5 400,0              270,000              937,190            1 207,190
    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            1 631,404            2 101,404
    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
  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
      289,0               14,450               50,157               64,607
      300,0               15,000               52,066               67,066
      313,0               15,650               54,322               69,972
      325,0               16,250               56,404               72,654
      340,0               17,000               59,008               76,008
      350,0               17,500               60,743               78,243
      363,0               18,150               63,000               81,150
      375,0               18,750               65,082               83,832
      390,0               19,500               67,685               87,185
      400,0               20,000               69,421               89,421
      413,0               20,650               71,677               92,327
      415,0               20,750               72,024               92,774
      424,0               21,200               73,586               94,786
      425,0               21,250               73,760               95,010
      435,0               21,750               75,495               97,245
      444,0               22,200               77,057               99,257
      445,0               22,250               77,231               99,481
      450,0               22,500               78,099              100,599
      454,0               22,700               78,793              101,493
      475,0               23,750               82,438              106,188
      490,0               24,500               85,041              109,541
      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
      605,0               30,250              105,000              135,250
      625,0               31,250              108,471              139,721
      650,0               32,500              112,809              145,309
      656,0               32,800              113,851              146,651
      666,0               33,300              115,586              148,886
      675,0               33,750              117,148              150,898
      686,0               34,300              119,057              153,357
      696,0               34,800              120,793              155,593
      700,0               35,000              121,487              156,487
      706,0               35,300              122,528              157,828
      725,0               36,250              125,826              162,076
      736,0               36,800              127,735              164,535
      737,0               36,850              127,909              164,759
      738,0               36,900              128,082              164,982
      739,0               36,950              128,256              165,206
      750,0               37,500              130,165              167,665
      767,0               38,350              133,115              171,465
      775,0               38,750              134,504              173,254
      787,0               39,350              136,586              175,936
      791,0               39,550              137,280              176,830
      797,0               39,850              138,322              178,172
      799,0               39,950              138,669              178,619
      800,0               40,000              138,842              178,842
      807,0               40,350              140,057              180,407
      815,0               40,750              141,446              182,196
      825,0               41,250              143,181              184,431
      827,0               41,350              143,528              184,878
      838,0               41,900              145,438              187,338
      847,0               42,350              147,000              189,350
      850,0               42,500              147,520              190,020
      875,0               43,750              151,859              195,609
      888,0               44,400              154,115              198,515
      900,0               45,000              156,198              201,198
      908,0               45,400              157,586              202,986
      925,0               46,250              160,537              206,787
      948,0               47,400              164,528              211,928
      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
    1 059,0               52,950              183,793              236,743
    1 060,0               53,000              183,966              236,966
    1 075,0               53,750              186,570              240,320
    1 100,0               55,000              190,909              245,909
    1 120,0               56,000              194,380              250,380
    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
    1 224,0               61,200              212,429              273,629
    1 225,0               61,250              212,603              273,853
    1 250,0               62,500              216,942              279,442
    1 251,0               62,550              217,115              279,665
    1 300,0               65,000              225,619              290,619
    1 311,0               65,550              227,528              293,078
    1 375,0               68,750              238,636              307,386
    1 382,0               69,100              239,851              308,951
    1 400,0               70,000              242,975              312,975
    1 412,0               70,600              245,057              315,657
    1 450,0               72,500              251,652              324,152
    1 480,0               74,000              256,859              330,859
    1 500,0               75,000              260,330              335,330
    1 513,0               75,650              262,586              338,236
    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
    1 700,0               85,000              295,041              380,041
    1 725,0               86,250              299,380              385,630
    1 745,0               87,250              302,851              390,101
    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
    2 521,0              126,050              437,528              563,578
    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
      635,0               31,750              110,206              141,956
      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
      781,0               39,050              135,545              174,595
      787,0               39,350              136,586              175,936
      799,0               39,950              138,669              178,619
      800,0               40,000              138,842              178,842
      807,0               40,350              140,057              180,407
      825,0               41,250              143,181              184,431
      847,0               42,350              147,000              189,350
      850,0               42,500              147,520              190,020
      875,0               43,750              151,859              195,609
      900,0               45,000              156,198              201,198
      908,0               45,400              157,586              202,986
      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
    1 291,0               64,550              224,057              288,607
    1 300,0               65,000              225,619              290,619
    1 301,0               65,050              225,793              290,843
    1 311,0               65,550              227,528              293,078
    1 350,0               67,500              234,297              301,797
    1 372,0               68,600              238,115              306,715
    1 400,0               70,000              242,975              312,975
    1 412,0               70,600              245,057              315,657
    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
    1 573,0               78,650              273,000              351,650
    1 574,0               78,700              273,173              351,873
    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
      258,0               12,900               44,776               57,676
      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
    1 428,0               71,400              247,834              319,234
    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
    2 700,0              135,000              468,595              603,595
    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
    4 635,0              231,750              804,421            1 036,171
    5 500,0              275,000              954,545            1 229,545

B. CIGARILLOS.

  Prix de vente au     Droit d'accise       TVA           TOTAL des colonnes
   detail (F)               (F)             (F)             2 et 3 (F)
         1                   2               3                      4
  Par emballage de
   1 cigarillo
       13,0                0,650                2,256                2,906
  Illimite                25,000               86,776              111,776
  Par emballage de
   2 cigarillos
       11,0                0,550                1,909                2,459
       12,0                0,600                2,082                2,682
       13,0                0,650                2,256                2,906
       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
       30,0                1,500                5,206                6,706
       32,0                1,600                5,553                7,153
       48,0                2,400                8,330               10,730
       75,0                3,750               13,016               16,766
       77,0                3,850               13,363               17,213
       80,0                4,000               13,884               17,884
       83,0                4,150               14,404               18,554
       85,0                4,250               14,752               19,002
      100,0                5,000               17,355               22,355
      101,0                5,050               17,528               22,578
      102,0                5,100               17,702               22,802
      110,0                5,500               19,090               24,590
      113,0                5,650               19,611               25,261
      115,0                5,750               19,958               25,708
      117,0                5,850               20,305               26,155
      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 de
       47,0                2,350             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
       71,0                3,550               12,322               15,872
       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
       93,0                4,650               16,140               20,790
       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
      117,0                5,850               20,305               26,155
      118,0                5,900               20,479               26,379
      121,0                6,050               21,000               27,050
      125,0                6,250               21,694               27,944
      150,0                7,500               26,033               33,533
      153,0                7,650               26,553               34,203
      154,0                7,700               26,727               34,427
      155,0                7,750               26,900               34,650
      160,0                8,000               27,768               35,768
      163,0                8,150               28,289               36,439
      165,0                8,250               28,636               36,886
      170,0                8,500               29,504               38,004
      175,0                8,750               30,371               39,121
      178,0                8,900               30,892               39,792
      180,0                9,000               31,239               40,239
      182,0                9,100               31,586               40,686
      185,0                9,250               32,107               41,357
      190,0                9,500               32,975               42,475
      194,0                9,700               33,669               43,369
      195,0                9,750               33,842               43,592
      200,0               10,000               34,710               44,710
      202,0               10,100               35,057               45,157
      206,0               10,300               35,752               46,052
      212,0               10,600               36,793               47,393
      220,0               11,000               38,181               49,181
      226,0               11,300               39,223               50,523
      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
      265,0               13,250               45,991               59,241
      270,0               13,500               46,859               60,359
      274,0               13,700               47,553               61,253
      280,0               14,000               48,595               62,595
      290,0               14,500               50,330               64,830
      320,0               16,000               55,537               71,537
      330,0               16,500               57,272               73,772
      424,0               21,200               73,586               94,786
  Illimite                25,000               86,776              111,776

  Prix de vente au     Droit d'accise       TVA           TOTAL des colonnes
   detail (F)               (F)             (F)             2 et 3 (F)
         1                   2               3                      4
  Par emballage de
   20 cigarillos
       70,0                3,500
       72,0                3,600
       74,0                3,700
       76,0                3,800            Reserve au Grand-Duche de
       78,0                3,900             Luxembourg
       80,0                4,000
       82,0                4,100
       84,0                4,200
       86,0                4,300
       88,0                4,400
       90,0                4,500
       96,0                4,800
       97,0                4,850               16,834               21,684
       98,0                4,900               17,008               21,908
      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
      117,0                5,850               20,305               26,155
      118,0                5,900               20,479               26,379
      119,0                5,950               20,652               26,602
      120,0                6,000               20,826               26,826
      122,0                6,100               21,173               27,273
      124,0                6,200               21,520               27,720
      125,0                6,250               21,694               27,944
      126,0                6,300               21,867               28,167
      127,0                6,350               22,041               28,391
      128,0                6,400               22,214               28,614
      130,0                6,500               22,561               29,061
      132,0                6,600               22,909               29,509
      133,0                6,650               23,082               29,732
      134,0                6,700               23,256               29,956
      135,0                6,750               23,429               30,179
      136,0                6,800               23,603               30,403
      137,0                6,850               23,776               30,626
      138,0                6,900               23,950               30,850
      140,0                7,000               24,297               31,297
      141,0                7,050               24,471               31,521
      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
      153,0                7,650               26,553               34,203
      155,0                7,750               26,900               34,650
      156,0                7,800               27,074               34,874
      158,0                7,900               27,421               35,321
      159,0                7,950               27,595               35,545
      160,0                8,000               27,768               35,768
      165,0                8,250               28,636               36,886
      166,0                8,300               28,809               37,109
      170,0                8,500               29,504               38,004
      180,0                9,000               31,239               40,239
      186,0                9,300               32,280               41,580
      190,0                9,500               32,975               42,475
      196,0                9,800               34,016               43,816
      198,0                9,900               34,363               44,263
      200,0               10,000               34,710               44,710
      204,0               10,200               35,404               45,604
      206,0               10,300               35,752               46,052
      210,0               10,500               36,446               46,946
      214,0               10,700               37,140               47,840
      218,0               10,900               37,834               48,734
      220,0               11,000               38,181               49,181
      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
      234,0               11,700               40,611               52,311
      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
      242,0               12,100               42,000               54,100
      243,0               12,150               42,173               54,323
      248,0               12,400               43,041               55,441
      250,0               12,500               43,388               55,888
      254,0               12,700               44,082               56,782
      258,0               12,900               44,776               57,676
      260,0               13,000               45,123               58,123
      264,0               13,200               45,818               59,018
      266,0               13,300               46,165               59,465
      268,0               13,400               46,512               59,912
      270,0               13,500               46,859               60,359
      274,0               13,700               47,553               61,253
      278,0               13,900               48,247               62,147
      280,0               14,000               48,595               62,595
      287,0               14,350               49,809               64,159
      290,0               14,500               50,330               64,830
      300,0               15,000               52,066               67,066
      307,0               15,350               53,280               68,630
      310,0               15,500               53,801               69,301
      311,0               15,550               53,975               69,525
      320,0               16,000               55,537               71,537
      327,0               16,350               56,752               73,102
      330,0               16,500               57,272               73,772
      331,0               16,550               57,446               73,996
      340,0               17,000               59,008               76,008
      350,0               17,500               60,743               78,243
      360,0               18,000               62,479               80,479
      369,0               18,450               64,041               82,491
      370,0               18,500               64,214               82,714
      380,0               19,000               65,950               84,950
      390,0               19,500               67,685               87,185
      391,0               19,550               67,859               87,409
      400,0               20,000               69,421               89,421
      412,0               20,600               71,504               92,104
      420,0               21,000               72,892               93,892
      440,0               22,000               76,363               98,363
      460,0               23,000               79,834              102,834
      480,0               24,000               83,305              107,305
      500,0               25,000               86,776              111,776
      520,0               26,000               90,247              116,247
      540,0               27,000               93,719              120,719
      560,0               28,000               97,190              125,190
  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
      484,0               24,200               84,000              108,200
      500,0               25,000               86,776              111,776
      504,0               25,200               87,471              112,671
      505,0               25,250               87,644              112,894
      525,0               26,250               91,115              117,365
      540,0               27,000               93,719              120,719
      550,0               27,500               95,454              122,954
      557,0               27,850               96,669              124,519
      565,0               28,250               98,057              126,307
      575,0               28,750               99,793              128,543
      585,0               29,250              101,528              130,778
      600,0               30,000              104,132              134,132
      625,0               31,250              108,471              139,721
      640,0               32,000              111,074              143,074
      650,0               32,500              112,809              145,309
      660,0               33,000              114,545              147,545
      665,0               33,250              115,413              148,663
      670,0               33,500              116,280              149,780
      675,0               33,750              117,148              150,898
      685,0               34,250              118,884              153,134
      686,0               34,300              119,057              153,357
      725,0               36,250              125,826              162,076
      765,0               38,250              132,768              171,018
      787,0               39,350              136,586              175,936
      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
      250,0               12,500               43,388               55,888
      380,0               19,000               65,950               84,950
      391,0               19,550               67,859               87,409
      450,0               22,500               78,099              100,599
      468,0               23,400               81,223              104,623

  Prix de vente au     Droit d'accise       TVA           TOTAL des colonnes
   detail (F)               (F)             (F)             2 et 3 (F)
         1                   2               3                      4
  Par emballage de
   50 cigarillos
      180,0                9,000
      185,0                9,250
      190,0                9,500
      195,0                9,750            Reserve au Grand-Duche de
      200,0               10,000             Luxembourg
      205,0               10,250
      210,0               10,500
      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
      282,0               14,100               48,942               63,042
      285,0               14,250               49,462               63,712
      290,0               14,500               50,330               64,830
      293,0               14,650               50,851               65,501
      295,0               14,750               51,198               65,948
      299,0               14,950               51,892               66,842
      300,0               15,000               52,066               67,066
      305,0               15,250               52,933               68,183
      310,0               15,500               53,801               69,301
      311,0               15,550               53,975               69,525
      313,0               15,650               54,322               69,972
      315,0               15,750               54,669               70,419
      319,0               15,950               55,363               71,313
      320,0               16,000               55,537               71,537
      323,0               16,150               56,057               72,207
      325,0               16,250               56,404               72,654
      330,0               16,500               57,272               73,772
      331,0               16,550               57,446               73,996
      333,0               16,650               57,793               74,443
      335,0               16,750               58,140               74,890
      339,0               16,950               58,834               75,784
      340,0               17,000               59,008               76,008
      343,0               17,150               59,528               76,678
      345,0               17,250               59,876               77,126
      347,0               17,350               60,223               77,573
      350,0               17,500               60,743               78,243
      353,0               17,650               61,264               78,914
      355,0               17,750               61,611               79,361
      360,0               18,000               62,479               80,479
      363,0               18,150               63,000               81,150
      370,0               18,500               64,214               82,714
      371,0               18,550               64,388               82,938
      373,0               18,650               64,735               83,385
      375,0               18,750               65,082               83,832
      380,0               19,000               65,950               84,950
      383,0               19,150               66,471               85,621
      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
      403,0               20,150               69,942               90,092
      405,0               20,250               70,289               90,539
      410,0               20,500               71,157               91,657
      412,0               20,600               71,504               92,104
      415,0               20,750               72,024               92,774
      416,0               20,800               72,198               92,998
      420,0               21,000               72,892               93,892
      424,0               21,200               73,586               94,786
      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
      464,0               23,200               80,528              103,728
      475,0               23,750               82,438              106,188
      494,0               24,700               85,735              110,435
      495,0               24,750               85,909              110,659
      500,0               25,000               86,776              111,776
      510,0               25,500               88,512              114,012
      514,0               25,700               89,206              114,906
      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
      585,0               29,250              101,528              130,778
      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
      635,0               31,750              110,206              141,956
      645,0               32,250              111,942              144,192
      650,0               32,500              112,809              145,309
      666,0               33,300              115,586              148,886
      670,0               33,500              116,280              149,780
      675,0               33,750              117,148              150,898
      686,0               34,300              119,057              153,357
      700,0               35,000              121,487              156,487
      716,0               35,800              124,264              160,064
      746,0               37,300              129,471              166,771
      750,0               37,500              130,165              167,665
      767,0               38,350              133,115              171,465
      775,0               38,750              134,504              173,254
      800,0               40,000              138,842              178,842
      817,0               40,850              141,793              182,643
      827,0               41,350              143,528              184,878
      925,0               46,250              160,537              206,787
      950,0               47,500              164,876              212,376
      968,0               48,400              168,000              216,400
      975,0               48,750              169,214              217,964
    1 000,0               50,000              173,553              223,553
    1 009,0               50,450              175,115              225,565
    1 029,0               51,450              178,586              230,036
    1 050,0               52,500              182,231              234,731
    1 089,0               54,450              189,000              243,450
    1 090,0               54,500              189,173              243,673
    1 100,0               55,000              190,909              245,909
    1 150,0               57,500              199,586              257,086
    1 170,0               58,500              203,057              261,557
    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
      609,0               30,450              105,694              136,144
      610,0               30,500              105,867              136,367
      629,0               31,450              109,165              140,615
      630,0               31,500              109,338              140,838
      654,0               32,700              113,504              146,204
      660,0               33,000              114,545              147,545
      680,0               34,000              118,016              152,016
      702,0               35,100              121,834              156,934
      900,0               45,000              156,198              201,198
      908,0               45,400              157,586              202,986
      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              413,574
    1 950,0               97,500              338,429              435,929

C. CIGARETTES.

  Prix de vente     Droit d'accise   Droit d'accise   TVA       TOTAL des
   au detail            (F)           special          (F)       colonnes 2
      (F)                                (F)                     a 4
                                                                   (F)
       1                 2                3             4           5
  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
       70,0              37,648              Reserve au Grand-Duche de
       71,0              38,106               Luxembourg
       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         13,884       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
      133,0              66,527           7,120         23,082       96,729
      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
      149,0              73,861           7,120         25,859      106,840
      155,0              76,612           7,120         26,900      110,632
      165,0              81,196           7,120         28,636      116,952
      172,0              84,404           7,120         29,851      121,375
  Illimite               94,489           7,120         33,669      135,278
  Par emballage de
   23 cigarettes
       74,0              40,315              Reserve au Grand-Duche de
       78,0              42,149               Luxembourg
       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
       81,0              43,802               Luxembourg
      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
      109,0              56,637          15,671         18,917       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
      125,0              63,972           8,544         21,694       94,210
      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
      145,0              73,140           8,544         25,165      106,849
  Par emballage de
   25 cigarettes
       26,0              18,868
       82,0              44,538
       83,0              44,997
       84,0              45,455
       85,0              45,914
       86,0              46,372              Reserve au Grand-Duche de
       87,0              46,830               Luxembourg
       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
      121,0              62,416          11,611         21,000       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
      129,0              66,083           8,900         22,388       97,371
      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              68,834           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
      145,0              73,418           8,900         25,165      107,483
      146,0              73,876           8,900         25,338      108,114
      148,0              74,793           8,900         25,685      109,378
      149,0              75,251           8,900         25,859      110,010
  Illimite              115,132           8,900         40,958      164,990
  Par emballage de
   30 cigarettes
      110,0              58,764              Reserve au Grand-Duche de
      114,0              60,597               Luxembourg
      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
      121,0              63,806               Luxembourg
      124,0              65,181          27,331         21,520      114,032
      125,0              65,640              Reserve au Grand-Duche de
                                              Luxembourg
      126,0              66,098          26,067         21,867      114,032
      129,0              67,473          24,171         22,388      114,032
      135,0              70,224          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
      174,0              88,101          10,680         30,198      128,979
  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
      470,0             243,248          55,290         81,570      380,108
      485,0             250,124          45,811         84,173      380,108
  Illimite              460,071          35,600        163,661      659,332

D. TABAC A ROULER DESTINE A ROULER LES CIGARETTES ET AUTRES TABACS A FUMER.

  Prix de vente     Droit d'accise   Droit d'accise   TVA       TOTAL des
   au detail            (F)           special          (F)       colonnes 2
      (F)                                (F)                     a 4
                                                                   (F)
       1                 2                3             4           5
  Par emballage de
   25 g de tabac a
   fumer
       47,0              14,805           4,572          8,157       27,534
       54,0              17,010           3,267          9,371       29,648
       55,0              17,325           3,327          9,545       30,197
       58,0              18,270           3,509         10,066       31,845
       62,0              19,530           3,751         10,760       34,041
  Par emballage de
   30 g de tabac a
   fumer
       60,0              18,900           3,728         10,413       33,041
  Par emballage de
   35 g de tabac a
   fumer
       96,0              30,240           5,808         16,661       52,709
  Par emballage de
   40 g de tabac a
   fumer
       42,0              13,230
       58,0              18,270
       60,0              18,900              Reserve au Grand-Duche de
       62,0              19,530               Luxembourg
       63,0              19,845
       65,0              20,475
       66,0              20,790
       68,0              21,420          10,834         11,801       44,055
       69,0              21,735          10,345         11,975       44,055
       70,0              22,050           9,857         12,148       44,055
       72,0              22,680           8,880         12,495       44,055
       73,0              22,995           8,391         12,669       44,055
       74,0              23,310           7,903         12,842       44,055
       75,0              23,625           7,414         13,016       44,055
       76,0              23,940           6,925         13,190       44,055
       77,0              24,255           6,437         13,363       44,055
       78,0              24,570           5,948         13,537       44,055
       79,0              24,885           5,460         13,710       44,055
       80,0              25,200           4,971         13,884       44,055
       81,0              25,515           4,900         14,057       44,472
       82,0              25,830           4,961         14,231       45,022
       83,0              26,145           5,021         14,404       45,570
       84,0              26,460           5,082         14,578       46,120
       85,0              26,775           5,142         14,752       46,669
       87,0              27,405           5,263         15,099       47,767
       88,0              27,720           5,324         15,272       48,316
       89,0              28,035           5,384         15,446       48,865
       91,0              28,665           5,505         15,793       49,963
       92,0              28,980           5,566         15,966       50,512
       95,0              29,925           5,747         16,487       52,159
       98,0              30,870           5,929         17,008       53,807
      100,0              31,500           6,050         17,355       54,905
      101,0              31,815           6,110         17,528       55,453
      103,0              32,445           6,231         17,876       56,552
      105,0              33,075           6,352         18,223       57,650
      108,0              34,020           6,534         18,743       59,297
      112,0              35,280           6,776         19,438       61,494
  Par emballage de
   50 g de tabac a
   fumer
       54,0              17,010              Reserve au Grand-Duche de
       55,0              17,325               Luxembourg
       56,0              17,640          27,710          9,719       55,069
       57,0              17,955
       58,0              18,270
       59,0              18,585              Reserve au Grand-Duche de
       60,0              18,900               Luxembourg
       61,0              19,215
       62,0              19,530
       63,0              19,845
       64,0              20,160
       65,0              20,475          23,314         11,280       55,069
       66,0              20,790          22,825         11,454       55,069
       67,0              21,105          22,336         11,628       55,069
       68,0              21,420          21,848         11,801       55,069
       69,0              21,735          21,359         11,975       55,069
       70,0              22,050          20,871         12,148       55,069
       71,0              22,365          20,382         12,322       55,069
       72,0              22,680          19,894         12,495       55,069
       73,0              22,995          19,405         12,669       55,069
       74,0              23,310          18,917         12,842       55,069
       75,0              23,625          18,428         13,016       55,069
       76,0              23,940          17,939         13,190       55,069
       77,0              24,255          17,451         13,363       55,069
       78,0              24,570          16,962         13,537       55,069
       79,0              24,885          16,474         13,710       55,069
       80,0              25,200          15,985         13,884       55,069
       81,0              25,515          15,497         14,057       55,069
       82,0              25,830          15,008         14,231       55,069
       83,0              26,145          14,520         14,404       55,069
       84,0              26,460          14,031         14,578       55,069
       85,0              26,775          13,542         14,752       55,069
       86,0              27,090          13,054         14,925       55,069
       87,0              27,405          12,565         15,099       55,069
       88,0              27,720          12,077         15,272       55,069
       89,0              28,035          11,588         15,446       55,069
       90,0              28,350          11,100         15,619       55,069
       91,0              28,665          10,611         15,793       55,069
       92,0              28,980          10,123         15,966       55,069
       93,0              29,295           9,634         16,140       55,069
       94,0              29,610           9,145         16,314       55,069
       95,0              29,925           8,657         16,487       55,069
       96,0              30,240           8,168         16,661       55,069
       97,0              30,555           7,680         16,834       55,069
       98,0              30,870           7,191         17,008       55,069
       99,0              31,185           6,703         17,181       55,069
      100,0              31,500           6,214         17,355       55,069
      101,0              31,815           6,110         17,528       55,453
      102,0              32,130           6,171         17,702       56,003
      103,0              32,445           6,231         17,876       56,552
      104,0              32,760           6,292         18,049       57,101
      105,0              33,075           6,352         18,223       57,650
      106,0              33,390           6,413         18,396       58,199
      107,0              33,705           6,473         18,570       58,748
      108,0              34,020           6,534         18,743       59,297
      109,0              34,335           6,594         18,917       59,846
      110,0              34,650           6,655         19,090       60,395
      111,0              34,965           6,715         19,264       60,944
      112,0              35,280           6,776         19,438       61,494
      113,0              35,595           6,836         19,611       62,042
      114,0              35,910           6,897         19,785       62,592
      115,0              36,225           6,957         19,958       63,140
      116,0              36,540           7,018         20,132       63,690
      117,0              36,855           7,078         20,305       64,238
      118,0              37,170           7,139         20,479       64,788
      119,0              37,485           7,199         20,652       65,336
      120,0              37,800           7,260         20,826       65,886
      121,0              38,115           7,320         21,000       66,435
      122,0              38,430           7,381         21,173       66,984
      123,0              38,745           7,441         21,347       67,533
      124,0              39,060           7,502         21,520       68,082
      125,0              39,375           7,562         21,694       68,631
      127,0              40,005           7,683         22,041       69,729
      128,0              40,320           7,744         22,214       70,278
      129,0              40,635           7,804         22,388       70,827
      130,0              40,950           7,865         22,561       71,376
      135,0              42,525           8,167         23,429       74,121
      141,0              44,415           8,530         24,471       77,416
      143,0              45,045           8,651         24,818       78,514
  Illimite               45,675           8,772         25,165       79,612

  Prix de vente     Droit d'accise   Droit d'accise   TVA       TOTAL des
   au detail            (F)           special          (F)       colonnes 2
      (F)                                (F)                     a 4
                                                                   (F)
       1                 2                3             4           5
  Par emballage de
   60 g de tabac a
   fumer
       86,0              27,090              Reserve au Grand-Duche de
                                              Luxembourg
  Par emballage de
   100 g de tabac
   a fumer
      102,0              32,130
      104,0              32,760
      106,0              33,390              Reserve au Grand-Duche de
      108,0              34,020               Luxembourg
      110,0              34,650
      112,0              35,280
      114,0              35,910
      116,0              36,540
      118,0              37,170
      120,0              37,800          51,512         20,826      110,138
      122,0              38,430          50,535         21,173      110,138
      124,0              39,060          49,558         21,520      110,138
      126,0              39,690          48,581         21,867      110,138
      128,0              40,320          47,604         22,214      110,138
      130,0              40,950          46,627         22,561      110,138
      132,0              41,580          45,649         22,909      110,138
      134,0              42,210          44,672         23,256      110,138
      136,0              42,840          43,695         23,603      110,138
      138,0              43,470          42,718         23,950      110,138
      140,0              44,100          41,741         24,297      110,138
      142,0              44,730          40,764         24,644      110,138
      144,0              45,360          39,787         24,991      110,138
      146,0              45,990          38,810         25,338      110,138
      148,0              46,620          37,833         25,685      110,138
      150,0              47,250          36,855         26,033      110,138
      151,0              47,565          36,367         26,206      110,138
      152,0              47,880          35,878         26,380      110,138
      154,0              48,510          34,901         26,727      110,138
      156,0              49,140          33,924         27,074      110,138
      158,0              49,770          32,947         27,421      110,138
      160,0              50,400          31,970         27,768      110,138
      162,0              51,030          30,993         28,115      110,138
      164,0              51,660          30,016         28,462      110,138
      166,0              52,290          29,039         28,809      110,138
      168,0              52,920          28,061         29,157      110,138
      170,0              53,550          27,084         29,504      110,138
      172,0              54,180          26,107         29,851      110,138
      174,0              54,810          25,130         30,198      110,138
      176,0              55,440          24,153         30,545      110,138
      178,0              56,070          23,176         30,892      110,138
      180,0              56,700          22,199         31,239      110,138
      182,0              57,330          21,222         31,586      110,138
      184,0              57,960          20,245         31,933      110,138
      186,0              58,590          19,268         32,280      110,138
      188,0              59,220          18,290         32,628      110,138
      190,0              59,850          17,313         32,975      110,138
      192,0              60,480          16,336         33,322      110,138
      194,0              61,110          15,359         33,669      110,138
      196,0              61,740          14,382         34,016      110,138
      198,0              62,370          13,405         34,363      110,138
      200,0              63,000          12,428         34,710      110,138
      202,0              63,630          12,221         35,057      110,908
      204,0              64,260          12,342         35,404      112,006
      206,0              64,890          12,463         35,752      113,105
      208,0              65,520          12,584         36,099      114,203
      210,0              66,150          12,705         36,446      115,301
      212,0              66,780          12,826         36,793      116,399
      214,0              67,410          12,947         37,140      117,497
      216,0              68,040          13,068         37,487      118,595
      218,0              68,670          13,189         37,834      119,693
      220,0              69,300          13,310         38,181      120,791
      222,0              69,930          13,431         38,528      121,889
      224,0              70,560          13,552         38,876      122,988
      226,0              71,190          13,673         39,223      124,086
      230,0              72,450          13,915         39,917      126,282
      232,0              73,080          14,036         40,264      127,380
      235,0              74,025          14,217         40,785      129,027
      236,0              74,340          14,278         40,958      129,576
      240,0              75,600          14,520         41,652      131,772
      246,0              77,490          14,883         42,694      135,067
      250,0              78,750          15,125         43,388      137,263
      260,0              81,900          15,730         45,123      142,753
      286,0              90,090          17,303         49,636      157,029
  Illimite               91,350          17,545         50,330      159,225
  Par emballage de
   125 g de tabac
   a fumer
      342,0             107,730          20,691         59,355      187,776
  Par emballage de
   150 g de tabac
   a fumer
      156,0              49,140              Reserve au Grand-Duche de
                                              Luxembourg
      285,0              89,775          25,970         49,462      165,207
  Par emballage de
   200 g de tabac
   a fumer
      208,0              65,520
      212,0              66,780
      216,0              68,040
      220,0              69,300
      224,0              70,560              Reserve au Grand-Duche de
      228,0              71,820               Luxembourg
      232,0              73,080
      236,0              74,340
      240,0              75,600         103,024         41,652      220,276
      244,0              76,860         101,069         42,347      220,276
      248,0              78,120          99,115         43,041      220,276
      252,0              79,380          97,161         43,735      220,276
      254,0              80,010          96,184         44,082      220,276
      256,0              80,640          95,207         44,429      220,276
      260,0              81,900          93,253         45,123      220,276
      264,0              83,160          91,298         45,818      220,276
      268,0              84,420          89,344         46,512      220,276
      272,0              85,680          87,390         47,206      220,276
      276,0              86,940          85,436         47,900      220,276
      278,0              87,570          84,459         48,247      220,276
      280,0              88,200          83,481         48,595      220,276
      284,0              89,460          81,527         49,289      220,276
      285,0              89,775          81,039         49,462      220,276
      293,0              92,295          77,130         50,851      220,276
      296,0              93,240          75,665         51,371      220,276
      301,0              94,815          73,222         52,239      220,276
      304,0              95,760          71,756         52,760      220,276
      311,0              97,965          68,336         53,975      220,276
      312,0              98,280          67,848         54,148      220,276
      313,0              98,595          67,359         54,322      220,276
      316,0              99,540          65,894         54,842      220,276
      320,0             100,800          63,939         55,537      220,276
      324,0             102,060          61,985         56,231      220,276
      325,0             102,375          61,497         56,404      220,276
      328,0             103,320          60,031         56,925      220,276
      332,0             104,580          58,077         57,619      220,276
      336,0             105,840          56,122         58,314      220,276
      338,0             106,470          55,145         58,661      220,276
      340,0             107,100          54,168         59,008      220,276
      344,0             108,360          52,214         59,702      220,276
      348,0             109,620          50,260         60,396      220,276
      352,0             110,880          48,306         61,090      220,276
      355,0             111,825          46,840         61,611      220,276
      356,0             112,140          46,351         61,785      220,276
      360,0             113,400          44,397         62,479      220,276
      364,0             114,660          42,443         63,173      220,276
      368,0             115,920          40,489         63,867      220,276
      372,0             117,180          38,535         64,561      220,276
      376,0             118,440          36,580         65,256      220,276
      377,0             118,755          36,092         65,429      220,276
      380,0             119,700          34,626         65,950      220,276
      384,0             120,960          32,672         66,644      220,276
      388,0             122,220          30,718         67,338      220,276
      392,0             123,480          28,763         68,033      220,276
      396,0             124,740          26,809         68,727      220,276
      399,0             125,685          25,344         69,247      220,276
      400,0             126,000          24,855         69,421      220,276
      402,0             126,630          24,321         69,768      220,719
      404,0             127,260          24,442         70,115      221,817
      408,0             128,520          24,684         70,809      224,013
      409,0             128,835          24,744         70,983      224,562
      412,0             129,780          24,926         71,504      226,210
      416,0             131,040          25,168         72,198      228,406
      420,0             132,300          25,410         72,892      230,602
      424,0             133,560          25,652         73,586      232,798
      428,0             134,820          25,894         74,280      234,994
      432,0             136,080          26,136         74,975      237,191
      436,0             137,340          26,378         75,669      239,387
      438,0             137,970          26,499         76,016      240,485
      440,0             138,600          26,620         76,363      241,583
      444,0             139,860          26,862         77,057      243,779
      448,0             141,120          27,104         77,752      245,976
      452,0             142,380          27,346         78,446      248,172
      454,0             143,010          27,467         78,793      249,270
      456,0             143,640          27,588         79,140      250,368
      460,0             144,900          27,830         79,834      252,564
      472,0             148,680          28,556         81,917      259,153
      480,0             151,200          29,040         83,305      263,545
      488,0             153,720          29,524         84,694      267,938
      500,0             157,500          30,250         86,776      274,526
      520,0             163,800          31,460         90,247      285,507
      572,0             180,180          34,606         99,272      314,058
  Illimite              182,700          35,090        100,661      318,451
  Par emballage de
   250 g de tabac
   a fumer
      280,0              88,200              Reserve au Grand-Duche de
      285,0              89,775               Luxembourg
      290,0              91,350
      295,0              92,925
      300,0              94,500         128,779         52,066      275,345
      305,0              96,075         126,337         52,933      275,345
      310,0              97,650         123,894         53,801      275,345
      315,0              99,225         121,451         54,669      275,345
      320,0             100,800         119,008         55,537      275,345
      325,0             102,375         116,566         56,404      275,345
      330,0             103,950         114,123         57,272      275,345
      345,0             108,675         106,794         59,876      275,345
      350,0             110,250         104,352         60,743      275,345
      360,0             113,400          99,466         62,479      275,345
      365,0             114,975          97,023         63,347      275,345
      370,0             116,550          94,581         64,214      275,345
      375,0             118,125          92,138         65,082      275,345
      380,0             119,700          89,695         65,950      275,345
      385,0             121,275          87,252         66,818      275,345
      390,0             122,850          84,810         67,685      275,345
      395,0             124,425          82,367         68,553      275,345
      400,0             126,000          79,924         69,421      275,345
      405,0             127,575          77,481         70,289      275,345
      410,0             129,150          75,038         71,157      275,345
      415,0             130,725          72,596         72,024      275,345
      420,0             132,300          70,153         72,892      275,345
      425,0             133,875          67,710         73,760      275,345
      430,0             135,450          65,267         74,628      275,345
      435,0             137,025          62,825         75,495      275,345
      440,0             138,600          60,382         76,363      275,345
      445,0             140,175          57,939         77,231      275,345
      450,0             141,750          55,496         78,099      275,345
      455,0             143,325          53,054         78,966      275,345
      460,0             144,900          50,611         79,834      275,345
      465,0             146,475          48,168         80,702      275,345
      470,0             148,050          45,725         81,570      275,345
      475,0             149,625          43,282         82,438      275,345
      480,0             151,200          40,840         83,305      275,345
      485,0             152,775          38,397         84,173      275,345
      490,0             154,350          35,954         85,041      275,345
      495,0             155,925          33,511         85,909      275,345
      500,0             157,500          31,069         86,776      275,345
      505,0             159,075          30,552         87,644      277,271
      510,0             160,650          30,855         88,512      280,017
      515,0             162,225          31,157         89,380      282,762
      520,0             163,800          31,460         90,247      285,507
      525,0             165,375          31,762         91,115      288,252
      530,0             166,950          32,065         91,983      290,998
      531,0             167,265          32,125         92,157      291,547
      540,0             170,100          32,670         93,719      296,489
      545,0             171,675          32,972         94,586      299,233
      550,0             173,250          33,275         95,454      301,979
      551,0             173,565          33,335         95,628      302,528
      555,0             174,825          33,577         96,322      304,724
      560,0             176,400          33,880         97,190      307,470
      565,0             177,975          34,182         98,057      310,214
      570,0             179,550          34,485         98,925      312,960
      575,0             181,125          34,787         99,793      315,705
      580,0             182,700          35,090        100,661      318,451
      581,0             183,015          35,150        100,834      318,999
      591,0             186,165          35,755        102,570      324,490
      599,0             188,685          36,239        103,958      328,882
      600,0             189,000          36,300        104,132      329,432
      625,0             196,875          37,812        108,471      343,158
      650,0             204,750          39,325        112,809      356,884
      715,0             225,225          43,257        124,090      392,572
  Illimite              228,375          43,862        125,826      398,063
  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      330,414
  Par emballage de
   500 g de tabac
   a fumer
      600,0             189,000         257,558        104,132      550,690
      630,0             198,450         242,902        109,338      550,690
      650,0             204,750         233,131        112,809      550,690
      750,0             236,250         184,275        130,165      550,690
      760,0             239,400         179,390        131,900      550,690
      770,0             242,550         174,504        133,636      550,690
      780,0             245,700         169,619        135,371      550,690
      790,0             248,850         164,733        137,107      550,690
      800,0             252,000         159,848        138,842      550,690
      810,0             255,150         154,962        140,578      550,690
      820,0             258,300         150,076        142,314      550,690
      830,0             261,450         145,191        144,049      550,690
      850,0             267,750         135,420        147,520      550,690
      860,0             270,900         130,534        149,256      550,690
      880,0             277,200         120,763        152,727      550,690
      890,0             280,350         115,878        154,462      550,690
      900,0             283,500         110,992        156,198      550,690
      910,0             286,650         106,107        157,933      550,690
      920,0             289,800         101,221        159,669      550,690
      940,0             296,100          91,450        163,140      550,690
      950,0             299,250          86,564        164,876      550,690
      970,0             305,550          76,793        168,347      550,690
    1 000,0             315,000          62,137        173,553      550,690
    1 020,0             321,300          61,710        177,024      560,034
    1 430,0             450,450          86,515        248,181      785,146
  Illimite              456,750          87,725        251,652      796,127

Vu pour être annexé à l'arrêté ministériel du 3 octobre 2001 relatif au régime fiscal des tabacs manufacturés.

D. REYNDERS

Art. N2.Annexe 2. Tableau des signes fiscaux, exprimés en EURO.

A. CIGARES.

  Prix de vente     Prix de vente    Droit d'accise   TVA       TOTAL des
   au detail         au detail           (EUR)         (EUR)     colonnes 3
      (BEF)           (EUR)                                      a 4
                                                                   (EUR)
       1                 2                3             4           5
  Par emballage de
   1 cigare
        16             0,40              0,0200         0,0694        0,0894
        16,5           0,41              0,0205         0,0712        0,0917
        18             0,45              0,0225         0,0781        0,1006
        26             0,64              0,0320         0,1111        0,1431
        28             0,69              0,0345         0,1198        0,1543
        32             0,79              0,0395         0,1371        0,1766
        37             0,92              0,0460         0,1597        0,2057
        43             1,07              0,0535         0,1857        0,2392
        53             1,31              0,0655         0,2274        0,2929
        57             1,41              0,0705         0,2447        0,3152
        61             1,51              0,0755         0,2621        0,3376
        69             1,71              0,0855         0,2968        0,3823
        81             2,01              0,1005         0,3488        0,4493
        85             2,11              0,1055         0,3662        0,4717
        93             2,31              0,1155         0,4009        0,5164
       101             2,50              0,1250         0,4339        0,5589
       234             5,80              0,2900         1,0066        1,2966
  Par emballage de
   2 cigares
       121             3,00              0,1500         0,5207        0,6707
  Par emballage de
   3 cigares
       182             4,51              0,2255         0,7827        1,0082
  Par emballage de
   5 cigares
        91             2,26              0,1130         0,3922        0,5052
       147             3,64              0,1820         0,6317        0,8137
       157             3,89              0,1945         0,6751        0,8696
       186             4,61              0,2305         0,8001        1,0306
       190             4,71              0,2355         0,8174        1,0529
       214             5,30              0,2650         0,9198        1,1848
       224             5,55              0,2775         0,9632        1,2407
       274             6,79              0,3395         1,1784        1,5179
       303             7,51              0,3755         1,3034        1,6789
       807            20,01              1,0005         3,4728        4,4733
       908            22,51              1,1255         3,9067        5,0322
     1 009            25,01              1,2505         4,3406        5,5911
  Par emballage de
   10 cigares
       157             3,89              0,1945         0,6751        0,8696
       161             3,99              0,1995         0,6925        0,8920
       170             4,21              0,2105         0,7307        0,9412
       182             4,51              0,2255         0,7827        1,0082
       190             4,71              0,2355         0,8174        1,0529
       206             5,11              0,2555         0,8869        1,1424
       212             5,26              0,2630         0,9129        1,1759
       240             5,95              0,2975         1,0326        1,3301
       258             6,40              0,3200         1,1107        1,4307
       282             6,99              0,3495         1,2131        1,5626
       299             7,41              0,3705         1,2860        1,6565
       317             7,86              0,3930         1,3641        1,7571
       319             7,91              0,3955         1,3728        1,7683
       331             8,21              0,4105         1,4249        1,8354
       371             9,20              0,4600         1,5967        2,0567
       379             9,40              0,4700         1,6314        2,1014
       428            10,61              0,5305         1,8414        2,3719
       444            11,01              0,5505         1,9108        2,4613
       448            11,11              0,5555         1,9282        2,4837
       484            12,00              0,6000         2,0826        2,6826
       807            20,01              1,0005         3,4728        4,4733
  Par emballage de
   20 cigares
       323             8,01              0,4005         1,3902        1,7907
       363             9,00              0,4500         1,5620        2,0120
       399             9,89              0,4945         1,7164        2,2109
  Par emballage de
   25 cigares
       313             7,76              0,3880         1,3468        1,7348
       424            10,51              0,5255         1,8240        2,3495
       454            11,25              0,5625         1,9525        2,5150
       605            15,00              0,7500         2,6033        3,3533
       656            16,26              0,8130         2,8220        3,6350
       706            17,50              0,8750         3,0372        3,9122
       791            19,61              0,9805         3,4034        4,3839
       797            19,76              0,9880         3,4294        4,4174
       799            19,81              0,9905         3,4381        4,4286
       807            20,01              1,0005         3,4728        4,4733
       827            20,50              1,0250         3,5579        4,5829
       948            23,50              1,1750         4,0785        5,2535
     1 120            27,76              1,3880         4,8179        6,2059
     1 311            32,50              1,6250         5,6405        7,2655
     1 382            34,26              1,7130         5,9460        7,6590
     1 412            35,00              1,7500         6,0744        7,8244
     1 513            37,51              1,8755         6,5100        8,3855
     1 700            42,14              2,1070         7,3136        9,4206
     2 521            62,49              3,1245        10,8454       13,9699
  Par emballage de
   50 cigares
       781            19,36              0,9680         3,3600        4,3280
       799            19,81              0,9905         3,4381        4,4286
       807            20,01              1,0005         3,4728        4,4733
       847            21,00              1,0500         3,6446        4,6946
       908            22,51              1,1255         3,9067        5,0322
     1 311            32,50              1,6250         5,6405        7,2655
  Par emballage
   d'assortiment
   de cigares
       258             6,40              0,3200         1,1107        1,4307
     1 000            24,79              1,2395         4,3024        5,5419
     1 428            35,40              1,7700         6,1438        7,9138
     4 635           114,90              5,7450        19,9413       25,6863

B. CIGARILLOS.

  Prix de vente     Prix de vente    Droit d'accise   TVA       TOTAL des
   au detail         au detail           (EUR)         (EUR)     colonnes 3
      (BEF)           (EUR)                                      a 4
                                                                   (EUR)
       1                 2                3             4           5
  Par emballage de
   5 cigarillos
        32             0,79              0,0395         0,1371        0,1766
        77             1,91              0,0955         0,3315        0,4270
        85             2,11              0,1055         0,3662        0,4717
       117             2,90              0,1450         0,5033        0,6483
  Par emballage de
   10 cigarillos
        59             1,46              0,0730         0,2534        0,3264
        63             1,56              0,0780         0,2707        0,3487
        65             1,61              0,0805         0,2794        0,3599
        67             1,66              0,0830         0,2881        0,3711
        69             1,71              0,0855         0,2968        0,3823
        71             1,76              0,0880         0,3055        0,3935
        73             1,81              0,0905         0,3141        0,4046
        75             1,86              0,0930         0,3228        0,4158
        77             1,91              0,0955         0,3315        0,4270
        83             2,06              0,1030         0,3575        0,4605
        85             2,11              0,1055         0,3662        0,4717
        93             2,31              0,1155         0,4009        0,5164
       103             2,55              0,1275         0,4426        0,5701
       107             2,65              0,1325         0,4599        0,5924
       117             2,90              0,1450         0,5033        0,6483
       121             3,00              0,1500         0,5207        0,6707
       153             3,79              0,1895         0,6578        0,8473
       163             4,04              0,2020         0,7012        0,9032
       182             4,51              0,2255         0,7827        1,0082
       194             4,81              0,2405         0,8348        1,0753
       206             5,11              0,2555         0,8869        1,1424
       212             5,26              0,2630         0,9129        1,1759
       250             6,20              0,3100         1,0760        1,3860
  Par emballage de
   20 cigarillos
        97             2,40              0,1200         0,4165        0,5365
       117             2,90              0,1450         0,5033        0,6483
       121             3,00              0,1500         0,5207        0,6707
       125             3,10              0,1550         0,5380        0,6930
       127             3,15              0,1575         0,5467        0,7042
       133             3,30              0,1650         0,5727        0,7377
       135             3,35              0,1675         0,5814        0,7489
       137             3,40              0,1700         0,5901        0,7601
       145             3,59              0,1795         0,6231        0,8026
       153             3,79              0,1895         0,6578        0,8473
       155             3,84              0,1920         0,6664        0,8584
       159             3,94              0,1970         0,6838        0,8808
       170             4,21              0,2105         0,7307        0,9412
       196             4,86              0,2430         0,8435        1,0865
       198             4,91              0,2455         0,8521        1,0976
       206             5,11              0,2555         0,8869        1,1424
       210             5,21              0,2605         0,9042        1,1647
       220             5,45              0,2725         0,9459        1,2184
       226             5,60              0,2800         0,9719        1,2519
       230             5,70              0,2850         0,9893        1,2743
       234             5,80              0,2900         1,0066        1,2966
       242             6,00              0,3000         1,0413        1,3413
       254             6,30              0,3150         1,0934        1,4084
       264             6,54              0,3270         1,1350        1,4620
       274             6,79              0,3395         1,1784        1,5179
       280             6,94              0,3470         1,2045        1,5515
       287             7,11              0,3555         1,2340        1,5895
       307             7,61              0,3805         1,3207        1,7012
       323             8,01              0,4005         1,3902        1,7907
       327             8,11              0,4055         1,4075        1,8130
       391             9,69              0,4845         1,6817        2,1662
  Par emballage de
   40 cigarillos
       250             6,20              0,3100         1,0760        1,3860
       391             9,69              0,4845         1,6817        2,1662
       468            11,60              0,5800         2,0132        2,5932
  Par emballage de
   50 cigarillos
       280             6,94              0,3470         1,2045        1,5515
       282             6,99              0,3495         1,2131        1,5626
       293             7,26              0,3630         1,2600        1,6230
       299             7,41              0,3705         1,2860        1,6565
       311             7,71              0,3855         1,3381        1,7236
       313             7,76              0,3880         1,3468        1,7348
       319             7,91              0,3955         1,3728        1,7683
       325             8,06              0,4030         1,3988        1,8018
       331             8,21              0,4105         1,4249        1,8354
       333             8,25              0,4125         1,4318        1,8443
       339             8,40              0,4200         1,4579        1,8779
       343             8,50              0,4250         1,4752        1,9002
       347             8,60              0,4300         1,4926        1,9226
       353             8,75              0,4375         1,5186        1,9561
       363             9,00              0,4500         1,5620        2,0120
       371             9,20              0,4600         1,5967        2,0567
       383             9,49              0,4745         1,6470        2,1215
       412            10,21              0,5105         1,7720        2,2825
       424            10,51              0,5255         1,8240        2,3495
       464            11,50              0,5750         1,9959        2,5709
       494            12,25              0,6125         2,1260        2,7385
       514            12,74              0,6370         2,2111        2,8481
       565            14,01              0,7005         2,4315        3,1320
       585            14,50              0,7250         2,5165        3,2415
       666            16,51              0,8255         2,8654        3,6909
  Par emballage de
   100 cigarillos
       609            15,10              0,7550         2,6207        3,3757
       629            15,59              0,7795         2,7057        3,4852
  Par emballage
   d'assortiment
   de cigarillos
     1 100            27,27              1,3635         4,7328        6,0963

C. CIGARETTES.

  Prix de vente  Prix de vente  Droit          Droit       TVA     TOTAL des
   au detail      au detail      d'accise       d'accise    (EUR)   colonnes
      (BEF)        (EUR)         (EUR)          special             3 a 4
                                                (EUR)               (EUR)
       1           2                3             4         5         6
  Par emballage
   de 20
   cigarettes
        81         2,01              1,0592      0,4765     0,3488    1,8845
        94         2,33              1,2059      0,2742     0,4044    1,8845
        96         2,38              1,2288      0,2426     0,4131    1,8845
        97         2,40              1,2380      0,2300     0,4165    1,8845
       101         2,50              1,2838      0,1765     0,4339    1,8942
       105         2,60              1,3296      0,1765     0,4512    1,9573
       107         2,65              1,3526      0,1765     0,4599    1,9890
       109         2,70              1,3755      0,1765     0,4686    2,0206
       113         2,80              1,4213      0,1765     0,4860    2,0838
       117         2,90              1,4672      0,1765     0,5033    2,1470
       119         2,95              1,4901      0,1765     0,5120    2,1786
       127         3,15              1,5818      0,1765     0,5467    2,3050
       129         3,20              1,6047      0,1765     0,5554    2,3366
       131         3,25              1,6276      0,1765     0,5640    2,3681
       133         3,30              1,6505      0,1765     0,5727    2,3997
       137         3,40              1,6964      0,1765     0,5901    2,4630
       141         3,50              1,7422      0,1765     0,6074    2,5261
       149         3,69              1,8293      0,1765     0,6404    2,6462
       172         4,26              2,0906      0,1765     0,7393    3,0064
  Par emballage
   de 24
   cigarettes
       109         2,70              1,4031      0,3897     0,4686    2,2614
       125         3,10              1,5864      0,2118     0,5380    2,3362
       145         3,59              1,8111      0,2118     0,6231    2,6460
  Par emballage
   de 25
   cigarettes
        26         0,64              0,4657     Reserve au Grand-Duche de
                                                  Luxembourg
       109         2,70              1,4100      0,4771     0,4686    2,3557
       111         2,75              1,4329      0,4455     0,4773    2,3557
       113         2,80              1,4558      0,4139     0,4860    2,3557
       118         2,93              1,5154      0,3318     0,5085    2,3557
       121         3,00              1,5475      0,2875     0,5207    2,3557
       129         3,20              1,6392      0,2206     0,5554    2,4152
       141         3,50              1,7767      0,2206     0,6074    2,6047
       145         3,59              1,8180      0,2206     0,6231    2,6617
       149         3,69              1,8638      0,2206     0,6404    2,7248
  Par emballage
   de 30
   cigarettes
       125         3,10              1,6277      0,6611     0,5380    2,8268
       129         3,20              1,6736      0,5978     0,5554    2,8268
       174         4,31              2,1824      0,2648     0,7480    3,1952
  Par emballage
   de 100
   cigarettes
       470        11,65              6,0295      1,3712     2,0219    9,4226
       485        12,02              6,1991      1,1374     2,0861    9,4226

D. TABAC A FUMER DESTINE A ROULER LES CIGARETTES ET AUTRES TABACS A FUMER.

  Prix de vente  Prix de vente  Droit          Droit       TVA     TOTAL des
   au detail      au detail      d'accise       d'accise    (EUR)   colonnes
      (BEF)        (EUR)         (EUR)          special             3 a 4
                                                (EUR)               (EUR)
       1           2                3             4         5         6
  Par emballage
   de 40 g de
   tabac a fumer
        63         1,56              0,4914      0,3319     0,2707    1,0940
        65         1,61              0,5072      0,3074     0,2794    1,0940
        79         1,96              0,6174      0,1364     0,3402    1,0940
        81         2,01              0,6332      0,1216     0,3488    1,1036
        87         2,16              0,6804      0,1307     0,3749    1,1860
        91         2,26              0,7119      0,1367     0,3922    1,2408
       103         2,55              0,8033      0,1543     0,4426    1,4002
  Par emballage
   de 50 g de
   tabac a fumer
        71         1,76              0,5544      0,5076     0,3055    1,3675
        75         1,86              0,5859      0,4588     0,3228    1,3675
        87         2,16              0,6804      0,3122     0,3749    1,3675
        95         2,35              0,7403      0,2193     0,4079    1,3675
        99         2,45              0,7718      0,1705     0,4252    1,3675
       101         2,50              0,7875      0,1513     0,4339    1,3727
       103         2,55              0,8033      0,1543     0,4426    1,4002
       104         2,58              0,8127      0,1561     0,4478    1,4166
       105         2,60              0,8190      0,1573     0,4512    1,4275
       109         2,70              0,8505      0,1634     0,4686    1,4825
       113         2,80              0,8820      0,1694     0,4860    1,5374
       115         2,85              0,8978      0,1724     0,4946    1,5648
       117         2,90              0,9135      0,1755     0,5033    1,5923
       119         2,95              0,9293      0,1785     0,5120    1,6198
       121         3,00              0,9450      0,1815     0,5207    1,6472
       123         3,05              0,9608      0,1845     0,5293    1,6746
       125         3,10              0,9765      0,1876     0,5380    1,7021
       129         3,20              1,0080      0,1936     0,5554    1,7570
       141         3,50              1,1025      0,2118     0,6074    1,9217
       143         3,54              1,1151      0,2142     0,6144    1,9437
  Par emballage
   de 100 g de
   tabac a fumer
       151         3,74              1,1781      0,9078     0,6491    2,7350
       202         5,01              1,5782      0,3031     0,8695    2,7508
       218         5,40              1,7010      0,3267     0,9372    2,9649
       222         5,50              1,7325      0,3328     0,9545    3,0198
       226         5,60              1,7640      0,3388     0,9719    3,0747
       246         6,10              1,9215      0,3691     1,0587    3,3493
  Par emballage
   de 200 g de
   tabac a fumer
       240         5,95              1,8743      2,5630     1,0326    5,4699
       254         6,30              1,9845      2,3920     1,0934    5,4699
       285         7,06              2,2239      2,0207     1,2253    5,4699
       293         7,26              2,2869      1,9230     1,2600    5,4699
       296         7,34              2,3121      1,8839     1,2739    5,4699
       311         7,71              2,4287      1,7031     1,3381    5,4699
       313         7,76              2,4444      1,6787     1,3468    5,4699
       325         8,06              2,5389      1,5322     1,3988    5,4699
       355         8,80              2,7720      1,1706     1,5273    5,4699
       399         9,89              3,1154      0,6381     1,7164    5,4699
       402         9,97              3,1406      0,6032     1,7303    5,4741
       409        10,14              3,1941      0,6135     1,7598    5,5674
       424        10,51              3,3107      0,6359     1,8240    5,7706
       436        10,81              3,4052      0,6540     1,8761    5,9353
       440        10,91              3,4367      0,6601     1,8935    5,9903
       444        11,01              3,4682      0,6661     1,9108    6,0451
       448        11,11              3,4997      0,6722     1,9282    6,1001
       454        11,25              3,5438      0,6806     1,9525    6,1769
       456        11,30              3,5595      0,6837     1,9612    6,2044
       460        11,40              3,5910      0,6897     1,9785    6,2592
       472        11,70              3,6855      0,7079     2,0306    6,4240
       488        12,10              3,8115      0,7321     2,1000    6,6436
  Par emballage
   de 250 g de
   tabac a fumer
       365         9,05              2,8508      2,4159     1,5707    6,8374
       531        13,16              4,1454      0,7962     2,2840    7,2256
       545        13,51              4,2557      0,8174     2,3447    7,4178
       551        13,66              4,3029      0,8264     2,3707    7,5000
       565        14,01              4,4132      0,8476     2,4315    7,6923
       581        14,40              4,5360      0,8712     2,4992    7,9064

Vu pour être annexé à l'arrêté ministériel du 3 octobre 2001 relatif au régime fiscal des tabacs manufacturés.

D. REYNDERS

Lex Iterata est un site web qui propose les textes législatifs consolidés du Moniteur Belge sous une nouvelle forme. Lex Iterata fait partie de Refli, qui vise à simplifier le calcul de salaire. Ces deux projets sont conçus par la société namuroise de développement informatique Hypered.