Provisions concerning tobacco excise are given in the Act on Tobacco Excise (1470/1994). Tobacco excise is levied on tobacco products. Tobacco excise is levied on the retail prices of products reported by those liable to the excise. The excise is also levied per unit on cigarettes, pipe and cigarette tobacco and fine cut rolling tobacco.
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Validity of the definition
- Valid until (31 December 2078)