Prohibition of enclosed packaging in Germany - the facts

Prohibition of packaging in Germany: Cigars may only be sold separately without jars. Jars are sold separately. Ashtrays and cigar boards are also subject to the prohibition on packaging. Why? I asked the Directorate General of Customs a few questions. I am publishing their answers 1:1 in this article. The author of the answers is Florian Richter, Head of Communications at the Directorate General of Customs in Germany.

Introduction: What is the prohibition on packaging?

The answer: Original text from the German Directorate General of Customs:

In Germany, according to Section 24 (1) sentence 1 of the Tobacco Tax Act (TabStG), no items may be enclosed with tobacco products subject to excise duty (prohibition on enclosures), with the exception of low-value cigarette ends for cigars/cigarillos (Section 41 of the Tobacco Tax Ordinance - TabStV).

It is irrelevant whether the enclosed goods are supplied to the consumer free of charge or against payment. The prohibition on accompanying packaging is primarily aimed at manufacturers and importers and is intended to ensure that the retail selling price, which is part of the tax rate, remains unchanged.

In addition, Section 26 (1) TabStG prohibits the retailer from adding items when supplying tobacco products to the consumer or linking the supply with the sale of other items. Accordingly, items other than tobacco products may not be enclosed or added to retail packs by the manufacturer, importer or retailer - not even on the outside.

Items are added if the retailer charges no or less for them than if the items were sold separately. An impermissible tie-in sale exists if the sale of tobacco products and other items is made dependent on each other. The only exception to the prohibition of additions for retailers is that they may add cigarette ends of low value when selling cigars or cigarillos (Section 42 TabStV).

Ashtray with cigar board and jars

QUESTION 1: A cigar box consists of the base of an ashtray (ceramic, porcelain, plastic, wood or other materials). The lid is a cigar board to present the cigars and other utensils on. Is this allowed? (Note from the editors: Davidoff Chefs Edition).

QUESTION 2: Cigars are also occasionally offered in jars. These are "urns" (porcelain ceramic, plastic, wood or other materials) in which the cigars are stored. At the same time, this is the packaging for the cigars. Is this allowed? (Note from the editors: H. Upmann 56 in a porcelain jar).

The answer: Original text from the German Directorate General of Customs:

Both examples involve packaging that has a use or value that goes beyond the purpose of the packaging, i.e. it has its own market value. In this respect, the prohibition on packaging within the meaning of Section 24 (1) sentence 1 TabStG applies here, as packaging can also be subject to the prohibition on packaging.

This is the case, for example, with humidors, cabinet boxes, porcelain boxes (urns), etc., which are independent, permanently usable objects and whose function and value therefore go far beyond that of standard packaging.

The ashtrays can be used to dispose of ash and other waste after the cigars have been consumed and the jars can be used for various purposes (e.g. storage). In this respect, both packagings have a use that goes beyond the purpose of the packaging and therefore violate the prohibition on accompanying packaging pursuant to Section 24 (1) sentence 1 TabStG.

Cigar boxes made from two components

QUEST: Sometimes cigar boxes are made from two components: One part is the base in which the cigars are placed, i.e. a normal wooden box. Another part is an ashtray (wood, porcelain, ceramic, plastic or other materials). Is this allowed? (Note from the editors: Plasencia with the ashtray as a lid).

The answer: Original text from the German Directorate General of Customs:

The cigarette box is a ready-for-sale enclosure for the excisable tobacco products, which may not be accompanied by any other item - not even on the outside (in this case an ashtray).

This applies regardless of whether the item is supplied to consumers against payment or free of charge. This packaging is therefore also subject to the prohibition on accompanying packaging pursuant to Section 24 (1) sentence 1 TabStG and is not permitted in this form in Germany.

Where the law applies

QUEST: Do the laws for the packaging of cigars / cigarillos described above only apply in Germany or in the entire European Union?

The answer: Original text from the German Directorate General of Customs:

The above regulations are national regulations that only apply in Germany.

Resources on the topic

• In addition to the above explanations, you can find further information on the prohibition on adding to, adding to and coupling with the Website remove

• The TabStG and the TabStV can be found here

• ExampleDavidoff Chefs Edition

• ExampleH. Upmann 56 in a porcelain jar

• ExamplePlasencia with the ashtray as a lid

• FlashCigar: Fast news