The distribution of manufactured tobacco in national territory is handled by the authorized depositories who, through their own Tax Warehouses, supply the resale of monopoly products from producers/suppliers.

Tax Deposits are authorized to keep tobacco products under tax suspension and are required to keep a record of all warehouse loading and unloading operations on a special accounting register, as well as to periodically report such movements to the Customs and Monopolies Agency.

Operating modes

Pursuant to Article 2 of the Ministerial Decree 22 February 1999, n. 67, the person who intends to establish a tax warehouse for manufactured tobacco presents a request to the Customs and Monopolies Agency - Tobacco Management in accordance with the model published in this section, containing:

  • the name of the company or firm, the registered office, the VAT number, the tax code number and the complete personal details of the legal representative;
  • the complete details of the persons delegated to manage the tax warehouse;
  • the municipality, the street and the house number or the area where the tax warehouse is to be established;
  • the characteristics of the system's anti-intrusion security systems;
  • the brands of manufactured tobacco included in the sales tariff to the public that they intend to have in the plant;
  • the maximum quantity of manufactured tobacco that can be held in the plant at any time.

The application must be accompanied by:

  • a plan of the plant to be used as a tax warehouse highlighting, in particular, the layout of the fence;
  • the substitutive declaration of certification, made by the legal representative of the company pursuant to Presidential Decree 28 December 2000, n. 445, and subsequent amendments, certifying the possession of the requirements referred to in art. 3 of the ministerial decree 22 February 1999, n. 67.

Authorised warehousekeepers are required to lend:

  • suitable deposit to guarantee the excise duties imposed on manufactured tobacco held in the tax warehouse, pursuant to art. 5 D.M. 22 February 1999 n. 67
  • suitable deposit, to guarantee the excise duty for the circulation, throughout the EU territory, of tobacco processed under a suspension regime pursuant to art. 6, paragraph 4 legislative decree 26 October 1995, n. 504 and subsequent amendments and additions.

The deposit can be provided with:

  • bank guarantee issued by credit companies;
  • insurance policy issued by insurance companies duly authorized to exercise the surety branch and operating in the territory of the Italian Republic under the freedom of establishment or the freedom to provide services;
  • by making a deposit of cash or government bonds at a territorial State Accounting Office.

The deposit must indicate, as beneficiary, the Customs and Monopolies Agency-Tobacco Management.