A European Parliament report published on 8 June 2026 proposes to expand the guide levels for private individuals transporting excise goods across EU borders to cover new categories of tobacco and nicotine products, including heated tobacco, e-liquids, and nicotine pouches. The amendments, introduced by a single political group, set distinct quantitative thresholds for these novel products, aiming to balance consumer access with the prevention of tax avoidance and illicit trade.
The report, designated A-10-2026-0160, amends the Council directive on general arrangements for excise duty (Directive (EU) 2020/262) to align it with the parallel recast directive on excise duty structures and rates. The three amendments focus on the guide levels that determine when a private acquisition is considered for personal use versus commercial activity.
Amendment 1 establishes the legal rationale for including new excise duty categories within the guide levels. Amendment 2 introduces a proportionality principle, stating that guide levels for new products should be comparable to those for existing alternatives. Amendment 3, the most operational change, replaces the existing list of guide levels for "tobacco products" with a broader list for "manufactured tobacco and tobacco related products," adding specific thresholds: 800 items or 260g for heated tobacco, 80 ml for e-liquid, and 560 g for nicotine pouches.
Policy orientations and trade-offs The amendments reflect a deliberate policy choice to treat novel products separately rather than lumping them into existing categories. This differentiated approach aims to prevent tax avoidance in rapidly growing markets while ensuring consumer access. However, the specific numbers represent a compromise between allowing personal use and preventing large-scale commercial smuggling. The proportionality principle links guide levels to those of traditional products, creating a logical framework but also introducing complexity for enforcement.
Impact on stakeholders - EU consumers: Gain clearer guidance on legal quantities for personal transport of novel products, reducing legal uncertainty. However, lower limits for e-liquids (80 ml) compared to traditional cigarettes may be seen as restrictive. - National tax authorities: Face the challenge of enforcing new, product-specific thresholds, requiring updated detection methods and training. The differentiated limits may complicate border checks. - Tobacco and nicotine product manufacturers: Benefit from a clear regulatory framework that distinguishes their products, potentially reducing the risk of disproportionate restrictions. However, the specific thresholds may limit bulk sales for personal use. - EU institutions: The amendments signal a push for a more detailed regulatory approach, potentially setting a precedent for future excise legislation on novel products.
Expected institutional follow-up The report will be debated in the European Parliament plenary, with a vote expected in the coming months. The Council will then need to adopt a common position, potentially leading to trilogue negotiations. The parallel recast directive on excise duty structures and rates is also progressing, and alignment between the two files will be crucial.
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