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Pour l'application de l'accise prévue à l'article L. 314-1 du code des impositions sur les biens et services, l'issue de fabrication s'entend de la sortie des tabacs manufacturés des établissements de production.

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\n
Les règles relatives aux éléments taxables et aux territoires pour l'accise sur les tabacs sont déterminées par les dispositions du titre Ier du livre Ier, par celles de la section 1 du chapitre Ier du présent titre et par celles de la présente section.

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A modifié les dispositions suivantes :

- Code général des impôts, annexe II, CGIANII.
\n Art. 286 B\n
\n

\n
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Article 286 B AUTONOME VIGUEUR, en vigueur depuis le 07/11/2025 (Code général des impôts, annexe II)