Indicator charts
Answers in
Yes
No
Answer not provided
Report not provided
Answers in
Answers evolution
Percentage of Parties that responded this question
Indicator tables
| Party | Region | 2023 | 2020 | 2018 |
|---|---|---|---|---|
| Austria | EUR | Answer not provided | Answer not provided | Report not provided |
| Belgium | EUR | There is no derogation from EU regulation for duty free sales. | Report not provided | Report not provided |
| Benin | AFR | LOI TABAC DU BÉNIN ( article 23) | LOI TABAC DU BÉNIN ( article 23) | Report not provided |
| Brazil | AMR | Executive Normative Instruction RFB No. 2,075/2022. | Report not provided | Report not provided |
| Burkina Faso | AFR | Answer not provided | Answer not provided | Report not provided |
| Cabo Verde | AFR | Report not provided | The legislation that regulates dutty free trade | Report not provided |
| Chad | AFR | Answer not provided | Answer not provided | Report not provided |
| Comoros | AFR | Il n y a quaucun endroit que lon vent des produits de tabac en franchise, à lexception de l’aéroport au départ vers l’extérieure. A ce niveau un contrôle rigoureux est assuré par la douane | Il n y a quaucun endroit que lon vent des produits de tabac en franchise, à lexception de l’aéroport au départ vers l’extérieure. A ce niveau un contrôle rigoureux est assuré par la douane | Report not provided |
| Congo | AFR | Answer not provided | Answer not provided | Report not provided |
| Costa Rica | AMR | Answer not provided | Answer not provided | Report not provided |
| Côte d'Ivoire | AFR | Nous pensons que oui ,car en référence à larticle 13 de la Loi n°2019-676 du 23 juillet 2019 relative à la lutte antitabac en Côte dIvoire, la vente hors taxe nest pas applicable au tabac et aux produits du tabac dans les zones franches.Toutes entrée de tabac et des produits du tabac font lobjet de taxation conformément aux textes en vigueur. | Nous pensons que oui ,car en référence à larticle 13 de la Loi n°2019-676 du 23 juillet 2019 relative à la lutte antitabac en Côte dIvoire, la vente hors taxe nest pas applicable au tabac et aux produits du tabac dans les zones franches.Toutes entrée de tabac et des produits du tabac font lobjet de taxation conformément aux textes en vigueur. | Report not provided |
| Croatia | EUR | Answer not provided | Report not provided | Report not provided |
| Cyprus | EUR | There is no derogation from EU regulation for duty free sales. | Report not provided | Report not provided |
| Czechia | EUR | See the EU reply. | Report not provided | Report not provided |
| Ecuador | AMR | Answer not provided | Answer not provided | Report not provided |
| Egypt | EMR | Report not provided | Report not provided | Report not provided |
| Eswatini | AFR | Report not provided | Report not provided | Report not provided |
| European Union | EUR | There is no derogation from EU regulation for duty free sales. | There is no derogation from EU regulation for duty free sales. | Report not provided |
| Fiji | WPR | For example, duty free retailers need to be registered and can only supply to the duty free market. Only 200 cigarettes or 200grams of tobacco is permitted to be imported per person. | For example, duty free retailers need to be registered and can only supply to the duty free market. Only 200 cigarettes or 200grams of tobacco is permitted to be imported per person. | Report not provided |
| France | EUR | L’ensemble de la réglementation européenne (y compris sur la traçabilité) et nationale sur le contrôle des stocks est applicable aux ventes en duty free. | Report not provided | Report not provided |
| Gabon | AFR | Report not provided | Report not provided | Report not provided |
| Gambia | AFR | There is a limitation in the quantity to be allowed, 250 grams maximum | There is a limitation in the quantity to be allowed, 250 grams maximum | Report not provided |
| Germany | EUR | Report not provided | Report not provided | Report not provided |
| Ghana | AFR | There are customs officers at the duty free shops to ensure country nationals do not purchase from these shops. | Report not provided | Report not provided |
| Greece | EUR | There is no derogation from EU regulation for duty free sales. | Report not provided | Report not provided |
| Guinea | AFR | Answer not provided | Report not provided | Report not provided |
| Hungary | EUR | Report not provided | Report not provided | Report not provided |
| India | SEA | Answer not provided | Report not provided | Report not provided |
| Iran (Islamic Republic of) | EMR | Answer not provided | Answer not provided | Report not provided |
| Iraq | EMR | Answer not provided | Answer not provided | Report not provided |
| Jordan | EMR | Report not provided | Report not provided | Report not provided |
| Kenya | AFR | Report not provided | Report not provided | Report not provided |
| Kuwait | EMR | Answer not provided | Answer not provided | Report not provided |
| Latvia | EUR | Duty free sales take place in licensed places. | Answer not provided | Report not provided |
| Lithuania | EUR | Answer not provided | Report not provided | Report not provided |
| Luxembourg | EUR | There is no derogation from EU regulation for duty free sales. | Report not provided | Report not provided |
| Madagascar | AFR | Answer not provided | Report not provided | Report not provided |
| Mali | AFR | Answer not provided | Answer not provided | Report not provided |
| Malta | EUR | All tobacco products are to have all security features, UID and Tax Stamps in place as stipulated by the TPD and national legislation | Report not provided | Report not provided |
| Mauritius | AFR | Duty-free sales of tobacco products are subject to the relevant provisions of the Protocol and are being closely monitored by the Mauritius Revenue Authority. | Duty-free sales of tobacco products are subject to the relevant provisions of the Protocol and are being closely monitored by the Mauritius Revenue Authority. | Report not provided |
| Mongolia | WPR | Report not provided | Report not provided | Report not provided |
| Montenegro | EUR | - The Government of Montenegro passed the Decision on the prohibition of the storage of tobacco products in the territory of the Free Zone "Luka Bar" No. 04-7034 dated 29.12.2021. years. The Ministry of Finance issued an instruction on electronic record keeping on the entry and exit of goods from the "Luka Bar" Free Zone No. 04-19617/1 dated January 18, 2022. year, which ensures efficient and high-quality implementation of customs control measures over goods that enter, exit or are transferred in the Free Zone, through electronic record keeping, i.e. submission of entry/exit security summary declaration. According to the Customs Law (which is fully harmonized with the UCC and which began to be applied from February 2023), the placement of goods in the Free Zone is separated as a separate procedure. Business dealings in the Free zone Bar is regulated by the Law on free zones, Customs Law and Regulation on the closer way of implementing customs procedures and customs formalities). | - Business dealings in the Free zone Bar is regulated by the Law on free zones; Customs Administration law and Regulation on implementation of the Customs Law. - Within the Customs Post Free Zone Bar, customs officials are obliged to perform detailed check of any movement and manipulation of the excise goods. During the previous period, all users who have their business in the Free Zone Bar have been registered. The user must have Certificate on registry management, issued by the Customs Office Bar. The registry must be kept in an electronic format, customs officials must have insight into it, and must be able to recognize movements of goods within it. - When a shipment is to exit through the land route, it is only possible if the corresponding JCI is submitted, and following the detailed inspection of the shipment and production of the stipulated official note about the inspection. - Exit of cigarettes through the sea route is only possible with the detailed inspection and official notes about the inspection on the spot of embarkation of the cigarettes in the container or on the ship. In addition, at the very moment of embarkment of the container, customs officials must conduct an additional inspection of the content in the container, following the risk analyses procedures. Infrastructure has been significantly improved, as well as safety and security procedures in the Port of Bar. | Report not provided |
| Netherlands (Kingdom of the) | EUR | There is no derogation from EU regulation for duty free sales. | Report not provided | Report not provided |
| Nicaragua | AMR | El único lugar donde se venden productos libres de impuesto es en las zonas de terminal aérea. | Answer not provided | Report not provided |
| Niger | AFR | Answer not provided | Answer not provided | Report not provided |
| Nigeria | AFR | Report not provided | Report not provided | Report not provided |
| Norway | EUR | The obligations to have a license for import of tobacco products on the Norwegian territory and the obligation to register in a public national register (TBR) maintained by the Norwegian Directorate of Health, in order to be allowed selling tobacco products and tobacco surrogates in Norway, also applies to duty free sales. This follows from the Tobacco Control Act section 4 an 8. https://lovdata.no/lov/1973-03-09-14/§4 https://lovdata.no/lov/1973-03-09-14/§8) | The obligation to register in a public national register (TBR) maintained by the Norwegian Directorate of Health, in order to be allowed selling tobacco products and tobacco surrogates in Norway also applies to duty free sales. This follows from the Norwegian Tobacco Act Article 4. | Report not provided |
| Pakistan | EMR | Report not provided | Report not provided | Report not provided |
| Panama | AMR | Answer not provided | Answer not provided | Report not provided |
| Portugal | EUR | duty-free sales occur within limited zones (airports and ports) with controlled acess to said areas. There is no derogation from EU regulation for duty free sales. | Report not provided | Report not provided |
| Qatar | EMR | All regulations and restrictions are applied on Tobacco prodcuts in the free zones and should be according to the national law the quantity of Tobacco prodcuts to be taken by individuals are determined by types. | All regulations and restrictions are applied on Tobacco prodcuts in the free zones and should be according to the national law the quantity of Tobacco prodcuts to be taken by individuals are determined by types. | Report not provided |
| Republic of Moldova | EUR | Report not provided | Report not provided | Report not provided |
| Samoa | WPR | - limited to 200 sticks per traveler. - all tobacco and tobacco products importers must have an import license (TC Amendment Act 2019) - Impose 30% duty tax if more than 200 sticks base on the value of the product (Custom Act 2014). | - limited to 200 sticks per traveler. - all tobacco and tobacco products importers must have an import license (TC Amendment Act 2019) - Impose 30% duty tax if more than 200 sticks base on the value of the product (Custom Act 2014). | Report not provided |
| Saudi Arabia | EMR | لا يتم السماح بدخول أي منتج من منتجات التبغ معفاة من الرسوم الجمركية | لا يتم السماح بدخول أي منتج من منتجات التبغ معفاة من الرسوم الجمركية | Report not provided |
| Senegal | AFR | Answer not provided | Answer not provided | Report not provided |
| Serbia | EUR | Report not provided | All legal persons that conduct duty-free sales of tobacco products are required to register with Tobacco Administration and pay a fee. These persons are registered in the Register of legal persons conducting the trade of tobacco products in special circumstances. Duty-free sales is allowed only at the airport. | Report not provided |
| Seychelles | AFR | Answer not provided | Report not provided | Report not provided |
| Slovakia | EUR | Answer not provided | Report not provided | Report not provided |
| Spain | EUR | Se solicita autorización específica (fiscal y sectorial del regulador del mercado de tabacos) para operar como establecimiento duty free y además se someten a controles periódicos. En este sentido no existe ninguna excepción a la normativa de la UE para las ventas libres de impuestos. | Report not provided | Report not provided |
| Sri Lanka | SEA | Report not provided | At present, Sri Lanka does not have duty free scales of cigarettes for arriving passengers | Report not provided |
| Sweden | EUR | There are a number of rules that regulate this, for example law (1999:445) on export stores and law (1999:446) on provision of ships and aircraft. | Report not provided | Report not provided |
| Togo | AFR | Il est interdit de vendre le tabac en franchise de douane | Il est interdit de vendre le tabac en franchise de douane | Report not provided |
| Türkiye | EUR | Regulations on Duty Free Shops 1- The opening of the duty free shop is subject to the permission of the Ministry. 2- There are sales limits. 3- Only the main operators can sell tobacco products, only one company can be the main operator at every Customs gate. 4- Goods can be soldwith passport from the store by any means of payment in Turkish Lira or convertible foreign currency. | Report not provided | Report not provided |
| Turkmenistan | EUR | Report not provided | Report not provided | Report not provided |
| United Kingdom of Great Britain and Northern Ireland | EUR | Excise Goods (Export Shops) Regulations 2000 - http://www.legislation.gov.uk/uksi/2000/645/contents/made | Excise Goods (Export Shops) Regulations 2000 - http://www.legislation.gov.uk/uksi/2000/645/contents/made | Report not provided |
| Uruguay | AMR | En función del Artículo 6 del Convenio Marco, nuestro país aplica una restricción de 4 cartones de cigarrillos por persona tanto en la introducción de los mismos por los viajeros que ingresan al país así como para las compras hechas por dichos viajeros en las tiendas libres de impuestos. | En función del Artículo 6 del Convenio Marco, nuestro país aplica una restricción de 4 cartones de cigarrillos por persona tanto en la introducción de los mismos por los viajeros que ingresan al país así como para las compras hechas por dichos viajeros en las tiendas libres de impuestos. | Report not provided |