On 10 June 2026, European Parliament rapporteur Tomáš Kubín tabled three amendments to the report on general arrangements for excise duty applied to tobacco and tobacco related products (A10-0160/2026). The amendments integrate new categories of tobacco and nicotine products—created by a parallel recast directive on excise duty structures—into the existing rules for guide levels governing acquisitions by private individuals for personal use. The proposal sets specific quantitative limits for heated tobacco, e-cigarette liquid, and nicotine pouches, balancing consumer freedom against the risk of illicit trade and revenue loss.
Document context The amendments were submitted by rapporteur Tomáš Kubín as part of the European Parliament's work on the report. The document type is an amendment to a committee report, which will feed into the Parliament's position on the excise duty framework for tobacco and related products. The proposal is at an early stage, with no competing amendments from other political groups yet tabled, suggesting this may be a baseline for negotiation.
Policy orientations and trade-offs The core change is the expansion of scope from "tobacco products" to "manufactured tobacco and tobacco related products," formally bringing novel products under the same legal framework for private acquisitions. Specific guide levels are proposed: 800 items or 260 g for heated tobacco, 80 ml for e-cigarette liquid, and 560 g for nicotine pouches. These figures mirror the existing 800-cigarette limit, establishing a principle of comparability with traditional tobacco products. The amendments also include a legal cross-reference to the recast structure directive to ensure coherence.
The trade-off is between consumer convenience—allowing duty-free movement of novel products for personal use—and the risk of illicit trade and excise revenue loss. Setting guide levels too high could encourage commercial smuggling, while too low could restrict legitimate consumer choice.
Impact on stakeholders EU consumers of novel nicotine products would benefit from clearer rules for cross-border purchases, potentially reducing legal uncertainty. EU producers of heated tobacco, e-liquids, and nicotine pouches would gain a more predictable regulatory environment, but may face compliance costs if guide levels are lower than current market practices. National tax authorities would need to adjust enforcement procedures to monitor the new categories, potentially increasing administrative burden. Illicit traders could exploit the new guide levels if they are set too high, undermining excise revenue.
Expected institutional follow-up The amendments will be considered by the European Parliament committee responsible. Other political groups may table competing amendments, leading to negotiations. The Council will need to adopt its own position before trilogue discussions can begin. A plenary vote on the report is expected later in 2026.
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