Philip Morris International Inc.

We welcome the initiative of the EU Commission to review the definition of ‘exporter’. We believe that this Delegated Regulation should make more clear that a company can still be considered ‘exporter’ on their export sales from EU, performed with their EU VAT fiscal registrations, considering that the company does not fulfill the conditions to have a Permanent Establishment or a Fixed Establishment in the EU but have appointed a declarant which is established in the EU and acts as an indirect customs representative of the company (i.e. a customs broker). The definition of ‘exporter’ should allow that a company as such is considered as ‘exporter’ in their customs, statistical and VAT…

Philip Morris International follows a large area of EU policies, and engages in areas such as, taxation (direct and indirect), movement of excisable products (customs and excise), public health aspects of tobacco and smoking, including the development of potentially reduced risk products, product regulation, growing of tobacco leaf, fighting illicit trade, preserving intellectual property rights, and any other upcoming legislation of relevance to the operations of the company in the European Union. In particular, we followed the following policy items in 2024 amongst others:
- Directive 2014/40/EU on the approximation of the laws, regulations and administrative provisions of the Member States concerning the manufacture, presentation and sale of tobacco products and repealing Directive 2001/37/EC, and its related Implementing and Delegated Acts;
- Revision Directive 2011/64/EC on the structure and rates of excise duty applied to manufactured tobacco (codification) and Directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC;
- Revision Directive 2003/33/EC on EU Tobacco Advertising Directive
- Revision of Directive 2006/112/EC on the common system of value added tax;
- Directive (EU) 2019/904 of the European Parliament and of the Council of 5 June 2019 on the reduction of the impact of certain plastic products on the environment;
- EU Beating Cancer Plan;
- EU Position on International Conferences relating to Tobacco Regulation.
- Packaging and packaging waste Regulation (PPRW)
- Green claims Directive
- Corporate sustainability Reporting Standards Directive (CSRD)
- Ecodesign for sustainable Products Regulation (ESPR)
- 2023/2075(INI), Non-communicable diseases
- Council recommendation on Smoke-Free Environments
- SFDR
Irrespective of where in the world we do business, we apply the same principles to our conduct. This includes not marketing or selling our products to minors. We engage with all stakeholders in support of legislation that applies to all tobacco/nicotine products.