On June 21, 2024, the ordinance amending the Tobacco Tax Ordinance was published in the Federal Law Gazette. This has been in force since July 1, 2024 and abolishes the regulation on the maximum pack quantity of 25 grams for water pipe tobacco. Packs of water pipe tobacco over 25 grams without a valid German tax stamp may no longer be sold.
In 2022, the 7th Ordinance amending the Tobacco Tax Ordinance introduced a maximum pack quantity of 25 grams for waterpipe tobacco. The aim of the measure at the time was to comply with tax regulations and prevent tax evasion. In particular, the aim was to prevent waterpipe tobacco from being removed from bulk packs and sold to customers in single portions in an unauthorized manner. The new draft ordinance amending the Tobacco Tax Ordinance now abolishes this maximum quantity.
Why has the regulation been repealed? Manufacturers switched to multi-component systems and thus circumvented the legal requirements. This was done by introducing a new product, the so-called "two-component tobacco". The "two-component tobacco" consists of glycerine and tobacco. The tobacco component was taxed as pipe tobacco as it does not contain glycerine and therefore does not meet the definition of water pipe tobacco.
The taxable water pipe tobacco is only produced by mixing the two components. However, this production is often carried out by the end consumer for their own use. The mixing of the components results in a tobacco tax liability.
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Aufhebung der Packungshöchstmenge für Wasserpfeifentabak von 25 Gramm
Source:
German Costums