VII: Operations involving manufactured tobacco

I. – Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below. II. – The chargeable event for the value added tax applicable to sales in the departments of mainland France of manufactured tobacco is the release for consumption within the meaning of Article L. 311-15 of the Code des impositions sur les biens et services. The tax is…

As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxable transactions carried out in France by the supplier; if it cannot be so deducted, this tax may be reimbursed under the conditions set out in IV of the article 271.

In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.