In the Russian Empire there were tobacco excise stamps, or excise banderoles, issued from the mid to late 19th century. They were printed on a thin, long strip and were used to seal a packet or package of makhorka, tobacco, papirosy, or cigarettes; it was impossible to open the banderole on the package without tearing it.
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, though excise taxes already existed in many countries at that time.
In 1727, free 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 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 relating to the demands of luxury, may, without any hardship for the people, be subject to a moderate excise tax." 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 — 30 kopeks
1st grade papirosy — 20 kopeks
2nd grade — 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 made from banderolled tobacco in papirosy workshops (Digest of Laws, vol. V, Statute on Excise Collections, 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 taxes in Russia (after their abolition by the Soviet government in 1930) were reintroduced with the start of market reforms in 1992.