In the Russian Empire there were tobacco excise stamps, or excise banderoles, issued from the mid to late 19th century, printed on a thin, long strip used to seal a packet or package 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 tax had been paid to the government; excise taxes were already in use in many countries at that time.
In 1727, free retail sale of tobacco was permitted with a duty of 1 kopeck per pound.
In 1749, the tobacco monopoly was reinstated.
In 1762, a system of free sale of tobacco was established and it was exempted from tax 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 related to the demands of luxury, may, without any burden to the people, be subject to a moderate excise." The key words in this phrase, taken in context, are "luxury" and "moderate."
In 1887 (under the Tobacco Statute), smoking tobacco was subject to excise collection: per 1 pound (0.453592 kg)
1st grade — 90 kopecks
2nd grade — 48 kopecks
3rd grade — 18 kopecks
Snuff — 48 kopecks
makhorka — 8 kopecks
Per each 100 pieces:
1st grade cigars — 100 kopecks
2nd grade — 30 kopecks
1st grade papirosy — 20 kopecks
2nd grade — 9 kopecks
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 made from banderolled tobacco in papirosy workshops (Digest of Laws, vol. V, Excise Collection Statute, art. 897; as amended in 1912) are subject to banderoles costing four rubles per one thousand pieces.
Signed: Chairman of the Council of People’s Commissars V. Ulyanov (Lenin).
Excise taxes in Russia (after their abolition by the Soviet government in 1930) were reintroduced with the start of market reforms in 1992.