New series of stamps: Raise in smoking tobacco tax on 1 January 2001

Identification code 7 replaced by code 8 on stamps (tax paid labels) for pipe tobacco and fine cut tobacco.





The tax on pipe tobacco (rough cut tobacco) and fine cut tobacco (cigarette tobacco) was increased on 1 January 2001, and consequently, the stamps for these two categories of tobacco goods were renewed. Thus, stamps with the old identification code 7 (valid for the tax level in the period 1996-2000) were replaced with stamps having identification code 8. The new stamps, which were delivered from 29 December 2001, have to be used from 1 January 2001, whereas the old stamps are invalid.

Examples of the old and the new stamps are shown above, all from the company OTC. Naturally, the printed detail price is higher for code 8 than for code 7 due to the increase in the tax.

For collectors we will refer to the new pipe tobacco stamps as series 33, while the new fine cut tobacco stamps will be referred to as series 26. Code 8 is the designation of the National Customs and Tax Authorities. The code is referring to the 8.th modification of the tax since 1977, when the stamps had a new design and the tax was changed.

It should be noted that the new stamps were only printed in the 1.st quarter of 2001, as the design of the stamps was renewed on 1 April 2001. At that time the new orange yellow design was introduced. The stamps of the new design also have the code 8 inscription, as the tax was unchanged. These are referred to as series 34 (pipe tobacco) and series 27 (fine cut tobacco) respectively.