Which shops are allowed to resell tobacco?

Verified 22 March 2021 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance

In general, tobacco sales are restricted to tobacco offices (and tobacco outlets), but there are exceptions. Some shops are allowed to resell tobacco as a complementary activity to their main activity. They're called reseller establishments. These are restaurants, bars and cafes (license III or IV), petrol stations, prisons and barracks. They are required to go through customs formalities and certain obligations.

What is the activity?

This is a resale and not for sale. The sale is reserved only for tobacco outlets (buralists, etc.).

A business authorized for resale is called reseller institution.

This is a complementary activity to the reseller's core business.

He has to buy the tobacco from a tobacco store, called attachment rate.


the reseller sells only the tobacco to its own customers who come for its main activity, and not for the sole purchase of the tobacco.

Which establishments are authorized?
  • Restaurant (with a restaurant license)
  • Bar and coffee (with license III or IV)
  • Petrol station
  • Prison
  • Barracks
Attachment rate: how to choose it?

Reseller must choose only one flow rate of attachment tobacco.

He can choose a 2e attach rate in the following 3 cases:

  • The reseller wants to offer cigars for purchase, but the connection rate does not provide them. The connection rate must provide its authorization via the form cerfa n°15351.
  • Attachment debit is on annual leave
  • Attachment rate refuses. He must then fill in the form cerfa 15350 dit waiver.

Declaration of cigar supply agreement

Declaration of waiver by the nearest tobacco debit manager

Attachment rate must be the tobacco office closest reseller trade. The distance calculated is that between the entrance doors of the 2 establishments, traveled on foot.

What are the reseller's obligations?

Reseller trade must comply with the following obligations:

  • The maximum quantity of tobacco allowed for resale is 20 kg (per month) by trade.
  • Tobacco resale activity must be discreet (no display, no tobacco products in presentation)
  • He must have a resale book. It is provided by the flow rate of the attachment tobacco. It lists all tobacco purchases.
  • It must offer at least 3 different brands of tobacco
  • It must set a price equal to or higher than the purchase price at the connecting debit
  • He must manage and take responsibility for the transportation of tobacco products purchased at a branch plant to his own store.


resellers must not use vending machines for the sale of tobacco products.

What formalities?

At least 15 days before the activity begins, reseller shall transmit to the customs service the following 2 forms:

Declaration of commitment by the legal representative of the tobacco resale establishment

Certification by the manager of the flow of the tobacco used for the attachment

Who shall I contact