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The Tobacco Products Directive (TPD) or European Tobacco Products Directive (EUTPD) (2014/40/EU) is a directive of the European Union which places limits on the sale and merchandising of tobacco and tobacco related products in the EU. The TPD aims to improve the functioning of the internal market for tobacco and related products, while ensuring ...
258.6 Stamp Duty Exempt. ... 271 Tobacco Duty Relief. 272 Tobacco Tax. 273 Tomato Levy. 274 Tourism. ... Singapore, 1948-c.1990 - Revenue stamps of Singapore;
52% (capital gains tax 15%, standard income tax rate 10%, additional contributions by employee: 13% state pension fund, 6.5% state health fund, 0.5% unemployment fund; additional contributions by employer: 11% state pension fund, 6.5% state health fund, 0.5% unemployment; maximum contributions capped (amount changing monthly); additional tax ...
For example, a family of five members returning is allowed a combined personal duty exemption of $4,000 (calculated as $800 for each family member multiplied by 5). [5] [37] For international visitors: US laws allow visitors some exemptions, like tobacco, gifts, personal effects, etc. The head of a household can complete a form for a family.
Excise stamps are often as detailed in their design as banknotes - usually made from the same type of paper and containing holograms and other anti-counterfeit devices. The reason for such measures is that excise duty is extremely expensive, in most EU countries accounting for around half the market price of the product.
On 22 November 2010, citizens of Singapore supported the Towards Tobacco-Free Singapore online campaign. The campaign promotes a proposal (which was published in the British medical journal Tobacco Control ) to prevent the supply of tobacco to Singaporeans born from the year 2000 which would result in a gradual phasing-out of tobacco in Singapore.
In July 2009, in-store tobacco advertising and displays of tobacco were made illegal – Ireland being the first country in the EU (and third in the world, after Canada and Iceland) to do so. [50] Ireland plans to adopt the Australian model of plain-packaged cigarettes which is due to begin in September 2017.
Excise duty on tobacco products was first introduced in 1660. The current form of excise duty was introduced in 1976 to harmonise with the European Economic Community (EEC). [ 2 ]