(1) Tubakatoote maksumärgistamine on maksumärgi kinnitamine tubakatootele või selle müügipakendile. Tubakatoode maksumärgistatakse juhul, kui sellelt tekib aktsiisi maksmise kohustus Eestis. Sigarettide müügipakendit ümbritseva kile olemasolu korral kinnitatakse maksumärk vahetult müügipakendile kile alla. Alternatiivsete tubakatoodete müügipakendile kinnitatakse maksumärk sellisel viisil, et see on nähtav ilma müügipakendit avamata., defineeritakse selle seaduse ulatuses, (1) ‘Revenue stamping of tobacco products’ means affixing a revenue stamp to a tobacco product or the sales packaging thereof. Tobacco products are revenue stamped in case the excise duty liability on tobacco products arises in Estonia. In case the sales packaging of cigarettes is covered with a transparent wrapping, the revenue stamp is affixed directly to the sales packaging beneath the transparent wrapping. The revenue stamp is affixed to the sales packaging of alternative tobacco products in such a way that the revenue stamp is visible without opening the sales packaging., defined within the scope of this Act