In the Russian Empire there were tobacco excise stamps, or excise banderoles, issued from the middle and late 19th century, printed on a thin, long strip, used to seal a pack or wrapper of makhorka, tobacco, papirosy, or cigarettes; it was impossible to open the package without tearing the banderole.
The banderole guaranteed the authenticity of the tobacco factory’s product being sold and indicated that the excise had been paid to the government, although excise duties already existed in many countries at that time.
In 1727, free retail sale of tobacco was permitted with a duty of 1 kopek per pound.
In 1749, the tobacco monopoly was reinstated.
In 1762, a system of free sale of tobacco and exemption from tax was established, lasting until the end of the 1830s of the next century.
In 1838, under the "Monetary Reform" (1839–1843) of E. F. Kankrin, Minister of Finance of the Russian Empire, tobacco again became subject to mandatory excise: "The preparation of tobacco, as an item relating to the demands of luxury, may, without any constraint for the people, be subject to a moderate excise." The key words in this phrase, taken in context, are "luxury" and "moderate."
In 1887 (on the basis of the Tobacco Statute), smoking tobacco was subject to excise collection: per 1 pound (0.453592 kg)
1st grade — 90 kopeks.
2nd grade — 48 kopeks.
3rd grade — 18 kopeks.
Snuff — 48 kopeks.
Makhorka — 8 kopeks.
For each 100 pieces:
1st-grade cigars — 100 kopeks.
2nd-grade cigars — 30 kopeks.
1st-grade papirosy — 20 kopeks.
2nd-grade papirosy — 9 kopeks.
On November 24, 1917, No. 169. Decree of the Council of People’s Commissars "On the new excise tariff and maximum retail prices for tobacco products."
Papirosy manufactured from banderolled tobacco in papirosy workshops (Digest of Laws, vol. V, Excise Collection Statute, art. 897; as amended in 1912) are taxed with banderoles costing four rubles per thousand pieces.
Signed: Chairman of the Council of People’s Commissars V. Ulyanov (Lenin).
Excise duties in Russia (after their abolition by the Soviet authorities in 1930) were reintroduced with the start of market reforms in 1992.