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Article 572 bis of the French General Tax Code

The retail selling price of products sold by the resellers referred to in the first paragraph of article 568 and products delivered to travellers by the purchaser-resellers designated in the twelfth paragraph of this article is freely determined, although this price may not be lower than the retail price expressed per 1,000 units or per 1,000 grams specified in the approval order. Purchaser-resellers are obliged to enter in their stock…

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Article 575 of the French General Tax Code

The weighted average retail selling price in mainland France of manufactured tobacco is calculated by product group according to the total value of all units released for consumption, based on the retail selling price inclusive of all taxes, divided by the total quantity released for consumption. The weighted average retail selling price in mainland France of manufactured tobacco is established for each product group by 31 January each year at…

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Article 575 E bis of the French General Tax Code

I.- (Repealed). II.-For the various tobacco products, the retail selling price applied in Corsica is at least equal to a percentage of the continental selling prices for the same products, set in accordance with the table below: Product group From 1 March 2023 to 31 December 2023 From 1 January 2024 31 December 2024 From 1 January 2025 to 31 December 2025 Cigarettes 85% 90% 95% Cigars and cigarillos 91%…

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Article 575 I of the French General Tax Code

1. Is deemed to hold manufactured tobacco for commercial purposes within the meaning of 4° of 1 of I of Article 302 D any person who transports in an individual means of transport assigned to the transport of persons more than : 1° Two hundred cigarettes; 2° One hundred cigarillos, i.e. cigars weighing no more than three grams each; 3° Fifty cigars, other than cigarillos; 4° Two hundred and fifty…

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Article 575 J of the French General Tax Code

It is forbidden for anyone to possess utensils, machines or mechanical devices such as mills, graters, tobacco choppers, spinning wheels, scaferlati machines, carrot presses and others of any form whatsoever, suitable for the manufacture or spraying of tobacco. .

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Article 575 K of the French General Tax Code

It is forbidden for anyone to professionally manufacture cigarettes with tobacco for others or to accidentally manufacture cigarettes with tobacco for profit except under the conditions set out in the decree referred to in 2 of Article 565 (1) or, when this manufacture is carried out in the consumer’s home within the limits of his personal needs, by himself, by the members of his family or by people in his…

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Article 575 M of the French General Tax Code

In respect of manufactured tobacco imported into the departments of metropolitan France, infringements of the provisions of articles 571 and 575 E bis shall be investigated, recorded, prosecuted and punished as in customs matters (1). (1) Amendments to the law.

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