C214 - Progress made in implementing Article 6

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Party 2018 2016 2014 Region
Afghanistan increase on tariff from 10% to 20 % (100% increase) increase tax on tobacco products from 10% to 20 % (100% tariff based) The above mentioned law indicated that avoid production trade and encourage the farmers to cultivate alternative agricultural items instead prevention of environment WHO Eastern Mediterranean Region
Albania Report not provided Report not provided Answer not provided WHO European Region
Algeria Augmentation des taxes de 10 % en 2017 par rapport à 2016 Augmentation des prix de 30 % selon produit du tabac en 2017 par rapport à 2016 Augmentation des taxes de 10 % en 2016 par rapport à 2015 Augmentation des prix de 20 -25 % selon produit du tabac en 2016 par rapport à 2015 Answer not provided WHO African Region
Angola Angola increased by 50% the import tax on tobacco products and by 30% the consumption tax. Angola increased by 50% the import tax on tobacco products and by 30% the consumption tax. Report not provided WHO African Region
Antigua and Barbuda Report not provided Answer not provided Answer not provided WHO Region of the Americas
Armenia Report not provided Report not provided .... WHO European Region
Australia The Australian Government began implementing staged annual 12.5% tobacco excise increases and excise-equivalent customs duty on tobacco and tobacco-related products on 1 December 2013, followed by additional 12.5% increases on 1 September 2014, 2015, 2016 and 2017. These annual excise increases will continue between 2018 and 2020. In addition, Australia is the only country in the world to index tobacco excise to wage inflation average weekly ordinary time earnings (AWOTE) to ensure that tobacco products do not become relatively more affordable over time. These increases are expected to bring the percentage of excise tax in the retail price of cigarettes in Australia much closer to the World Health Organization (WHO) recommended benchmark of 70%. Whilst the Government has been active in raising the excise on tobacco products, the tobacco industry routinely increases its prices, which affects the Government’s ability to maintain this ratio. As part of the 2017-18 Federal Budget, ‘roll-your-own’ and other tobacco products such as cigars were subject to the same tax treatment as manufactured cigarettes. It is intended that this measure will ensure fairness and efficiency in tobacco taxes by bringing the taxation of roll-your-own tobacco products in line with manufactured cigarettes. From 1 July 2017, travellers aged 18 years and over entering Australia can only bring 25 grams of duty free tobacco, plus one open packet. The tobacco can be in any form (cigarette, loose leaf and so on) and is equivalent to approximately 25 cigarettes. If a person has more than this amount, he or she will be required to pay duty on all tobacco in your possession, unless he or she agrees to dispose of the excess. Since 2013, Australia has been implementing staged increases in excise and excise-equivalent customs duty on tobacco and tobacco-related products of 12.5%. The first increase commenced on 1 December 2013, the second and third commenced on 1 September 2014 and 1 September 2015 and the final increase of 12.5% will occur on 1 September 2016. These increases are in addition to the change to bi-annual indexation of tobacco products (from Consumer Price Index to Average Weekly Ordinary Time Earnings), which took effect from 1 March 2014. Further, Australia applies quantity restrictions to sales of duty free tobacco products to, and imports of duty free tobacco products by, international travellers. In September 2012, a reduction in the duty free allowance for tobacco products from 250 cigarettes or 250g of cigars or tobacco products to 50 cigarettes or 50g of cigars or tobacco products per person was introduced for persons aged 18 years and over. In Australia. excise and excise equivalent customs duty apply to tobacco with an objective of reducing consumption. As outlined above in section 2.8. the first of a four staged. 12.5 per cent increase in excise and excise-equivalent customs duty on tobacco and tobacco-related products commenced on 1 December 2013. and further 12.5 per cent increases will occur on 1 September 2014. 1 September 2015 and 1 September 2016. These increases are in addition to the change to bi-annual indexation of tobacco products (from Consumer Price Index to Average Weekly Ordinary Time Earnings). which took effect from 1 March 2014. Further. Australia applies quantity restrictions to sales of tobacco products and imports of tobacco products by international travellers. In September 2012. a reduction in the duty free allowance for tobacco products from 250 cigarettes or 250g of cigars or tobacco products to 50 cigarettes or 50g of cigars or tobacco products per person was introduced for persons aged 18 years and over. WHO Western Pacific Region
Austria Excise duty rates on manufactured tobacco were increased in 2016 and 2017. The Tobacco Tax Act provides for further increases in 2018. Excise duty rates on manufactured tobacco were increased in 2014 and 2015. The Tobacco Tax Act provides for further increases in 2016 and 2017. Minimum retail selling prices for cigarettes and fine-cut tobacco were in force from May 2006 to May 2010 (in 2006: € 3 25 per pack/cigarettes in 2010 € 3 45 per pack/cigarettes). Following a judgment of the European Court of Justice (C-198/08 from 4/3/2010) stating that such minimum retail selling prices are incompatible with the EU-law (EU-directive 95/59/EC) the minimum retail selling prices were cancelled. On the one hand tobacco taxes increased in January 2011 July 2011 and January 2012. WHO European Region
Azerbaijan Since last report up to December 2017, there were no changes in tobacco taxation. However, on 21 December, 2017 the Decree of the Cabinet of Ministers of Azerbaijan Republic "On Approval of excise rates of goods involved in Excise Tax on the territory of the Republic of Azerbaijan" was amended. This decision comes into force after 30 days, on 23 January, 2018 (the tax rates for imported tobacco products were raised up to 2-3 time from previous rates). Information about these changes will be reflected in the next reporting period. On 29.01.2015 an import duty rate for imported tobacco products in the Azerbaijan Republic was modified (Decision No 17 of the Cabinet of Ministers of the Azerbaijan Republic). In the past a rate for all imported cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes was 1.8 US$ per 1000 sticks. Recently the import duty rate has been changed in a following way: Cigars, cut-end cigars, and cigarillos consisting of tobacco - 10.0 manats per 1000 pcs.; Cigarettes consisting of tobacco - 4,0 manats per 1000 pcs. (http://www.cabmin.gov.az/?/az/pressreliz/view/1541/ - available in Azerbaijani language only). Answer not provided WHO European Region
Bahamas Report not provided Answer not provided Passage of the Tobacco Excise Stamp Tax Act 2013 raising the taxation on tobacco products WHO Region of the Americas
Bahrain (Kingdom of) I n Bahrain, taxes on tobacco and tobacco products were levied based on ad valorem, however starting 30th December 2017 Bahrain started full implementation of Gulf Council Countries agreement to apply selective taxes such as selective (harmful substances)fee. I n Bahrain, taxes on tobacco and tobacco products are levied based on ad valorem only, however starting February 2016 a special fee was added on tobacco and tobacco products equals to 100% of factory price( ad valorem). In addition, negotiation is still underway between Gulf Council Countries to add other types of taxes such as selective (harmful substances)fee. Currently ad valorem tax is applied to tobacco products amounting to 100% of its price; however negotiation is underway to introduce sales customs. WHO Eastern Mediterranean Region
Bangladesh Answer not provided Answer not provided Answer not provided WHO South-East Asia Region
Barbados Duty free concessions are not allowed in Barbados for tobacco products Duty free concessions are not allowed in Barbados for tobacco products On two occasions the Government of Barbados increased taxes on the retail value of tobacco products. This was achieved by changing the excise tax on tobacco in 2008 and 20111/2012. On the first occasion taxes were increased by 100% while in 20111/2012 the increase was 25% of the import value. WHO Region of the Americas
Belarus Увеличение розничных цен на табачные изделия, рост ставок акцизов Увеличение розничных цен на табачные изделия, рост ставок акцизов Increase in retail prices for tobacco products the growth rates of excise duties WHO European Region
Belgium Answer not provided Answer not provided Le quota annuel pour les achats en franchise diplomatique est 0 à partir du 1er janvier 2014. WHO European Region
Belize Report not provided Answer not provided Answer not provided WHO Region of the Americas
Benin Answer not provided Answer not provided Augmentation progressive des taxes sur les cigarettes et autres produits du tabac de 10 % à 45 % dans lactuelle loi des finances WHO African Region
Bhutan Answer not provided Answer not provided A person importing tobacco products for personal consumption shall be 100% sales tax. Imports from third countries are subjected to additional 100 % duty. For personal consumption the permissible quantity for Import of tobacco or tobacco products per month has been increased/amended as: 300 sticks of cigarettes; or 400 sticks of bidis; or 50 pieces of cigar; or 250 grams of other tobacco or tobacco products. WHO South-East Asia Region
Bolivia (Plurinational State of) Se ha incrementado el 5% de impuesto ad valorem al tabaco rubio diciembre de 2010 Report not provided Report not provided WHO Region of the Americas
Bosnia and Herzegovina Based on the number of issued excise stamps on cigarettes per year, it is concluded that the prescribed annual increase in excise duties affects the reduction in demand for cigarettes. Answer not provided New Tobacco Control Law in the Federation of B&H enforced in 2011 as well Law on excise enforced on state level caused increasing trends of excise and price policy of tobacco products in line with international taxation recommendation and FCTC requirements WHO European Region
Botswana 30% Tobacco Levy was introduced and we have just completed GATS Study awaiting results. Report not provided Report not provided WHO African Region
Brazil The Decree 8.656 of January 29th 2016 determined a new increase in taxes on cigarettes from May 1st and further increase after December 1st 2016. It also raises the minimum price of the cigarette packages to R$ 5.00 after May 1st 2016. The Decree 8.656 of January 29th 2016 determined a new increase in taxes on cigarettes from May 1st and further increase after December 1st 2016. It also raises the minimum price of the cigarette packages to R$ 5.00 after May 1st 2016. In the past three years federal taxes applied to cigarettes increased 82% WHO Region of the Americas
Brunei Darussalam Excise Duty has been amended: Tobacco tax increased by 100% (as of April 2017). Report not provided Amended in 2010 WHO Western Pacific Region
Bulgaria In 2007-2017, the price of popular cigarettes in Bulgaria has doubled - from less than 60 euros in 2007 to over 120 euros in 2017 per 1000 cigarettes. In boxes, this is a growth of BGN 2,30 (EUR 1,18) per box in 2007 to EUR 4,70 (EUR 2,40) in 2017. The big increase of cigarettes prices, is in the period 2007-2010, with only in 2010 the price rising by 42%. In the most popular price category of cigarettes that an increase of 2.90 lev per pack of cigarettes in 2009 to 4.10 lev per box in 2010 In 2007-08, cigarettes released for consumption were respectively 19.8 billion for 2007 and 21.9 billion for 2008 respectively. The big changes since 2010 - a drop of 33% in the price increase of 42%. in 2015, when without any major change in excise duty or price the legal market moved sharply, rising by 16% or as much as 1.8 billion to 13.2 billion cigarettes released for consumption. In 2016, this process continues in some sense, with a new growth in the legal market by 670 million pieces. In fact, after 2015, only a slight increase in the nominal excise burden (and the price of a cigarette box) is observed and, at the same time, an increasing legal sales A similar curve marks the consumption of cigarettes (billion pieces): 2010-10.64, 2011-10.51, 2012-11.19, 2013-11.14, 2014-10.93, 2015-12.55, and 2016-13.19. When comparing these data with the results of the prevalence surveys we can see that the years with greater smoking rate from the history of Bulgarian tobacco studies is in 2007-08q characterized with both high consumption and cigarette smoking prevalence. The lower smoking rates in 2014 are most probably related to the the effects of prices shock in 2010. Answer not provided REGULATIONS FOR APPLICATION OF THE EXCISE DUTIES AND TAX WAREHOUSES ACT (promulgated in the State Gazette No. 42/23.05.2006) Article 4c. (1) The manufactured tobacco and alcoholic beverages bought in another Member State by natural persons for personal needs which shall be exempt from excise duty may not exceed the quantities laid down as follows: 1. for manufactured tobacco: a) cigarettes- 800 pieces; b) cigars- 200 pieces; c) cigarillos- 400 pieces; d) tobacco for smoking- 1 kilogram. In addition please find enclosed table: ''Rates''. WHO European Region
Burkina Faso Le Burkina Faso vient de relever le taux de taxation des produits du tabac dans sa loi de Finances, gestion 2016. Ainsi, les produits du tabac bas de gamme et standard sont taxés à 30% et ceux de luxe à 40%. Pourtant la Directive 2013 de lUEMOA a recommande à tous les pays de relever les taxes à au moins 45%. Le Burkina Faso vient de relever le taux de taxation des produits du tabac dans sa loi de Finances, gestion 2016. Ainsi, les produits du tabac bas de gamme et standard sont taxés à 30% et ceux de luxe à 40%. Pourtant la Directive 2013 de lUEMOA a recommande à tous les pays de relever les taxes à au moins 45%. Au Burkina Faso les ventes en franchises de droits sont uniquement autorisées dans l’aéroport de Ouagadougou. Les voyageurs entrants sont autorisés à introduire dans le pays 200 cigarettes ou cigarillos 50 cigares ou 250 grammes de tabac en franchise de taxes. Malheureusement la vente aux voyageurs internationaux quittant le pays n’est soumise à aucune limitation. WHO African Region
Burundi Report not provided Organisation dun atelier d’information et d’échanges sur l’article 6 de la CCLAT au BURUNDI : Mesures financières et fiscales visant à réduire la demande de tabac auprès des parlementaires, differents ministères, différents institutions et organisations de la société civile. Il y a eu un pas positif dans la politique des taxes en 2012 ; le Burundi avait un simple taux de taxes indirectes ad valorem pour toutes les cigarettes, soit localement produites ou importées. Ce taux a été rehaussé de 83% à 120% à partir de Juillet 2012, puis 200% en 2013 et la taxation spécifique à 22 Fbu/ tige en 2014 Report not provided WHO African Region
Cambodia Answer not provided Report not provided Ministry of Economy and Finance Prakas on the reformed of Tobacco Tax Working Group (TTWG) on 20 November. 2013. Sub-Decree on reforming of Excise Tax Rate on cigarette products from 10% to 15% signed Prime Minister on 26 March. 2014 and will come into effect on 1 July. 2014. MEF Prakas on increasing of Excise Tax Base from 65% to 90% signed by the Minister of Economy and Finance with the effective date of 1 July. 2014. WHO Western Pacific Region
Cameroon Une disposition relative à la taxation spécifique des produits du tabac a été introduite dans la loi de finance 2015 la base dimposition est 3500 FCFA pour 1000 tiges. Une disposition dune taxation spécifique des produits du tabac a été introduite dans la loi de finance 2015 Answer not provided WHO African Region
Canada Canada was in compliance with Article 6 at the time of ratification. Canadas sub national authorities maintain price and tax measures within their respective jurisdictions and make progress in implementing Article 6. Canada adjusted the excise duty on cigarettes and other tobacco products in 2014 to account for inflation since 2002. Rates increased from $0.425 per 5 cigarettes to $0.52575 per 5 cigarettes, resulting in an increase of $4.03 per carton of 200 cigarettes. Since the last submission, federal excise duty rates on tobacco products increased in March 2017 (e.g., by $0.53 per carton of 200 cigarettes) and February 2018 (e.g., by $2.29 per carton of 200 cigarettes). The March 2017 increase maintained the intended tax burden of the manufacturers’ surtax on tobacco products following its repeal. To ensure that they retain their real value in the future, federal excise duty rates are indexed to Canada’s Consumer Price Index and will be automatically adjusted accordingly every five years, starting in 2019. Canada was in compliance with Article 6 at the time of ratification. Canadas sub national authorities maintain price and tax measures within their respective jurisdictions and make progress in implementing Article 6. Canada adjusted the excise duty on cigarettes and other tobacco products in 2014 to account for inflation since 2002. Rates increased from $0.425 per 5 cigarettes to $0.52575 per 5 cigarettes, resulting in an increase of $4.03 per carton of 200 cigarettes. To ensure that they retain their real value in the future, federal excise duty rates are indexed to Canada’s Consumer Price Index and will be automatically adjusted accordingly every five years, starting in 2019. Canada was in compliance with Article 6 at the time of ratification. Canada''s sub national authorities maintain price and tax measures within their respective jurisdictions and make progress in implementing Article 6. As example. the Government of Nunavut increased their provincial tobacco tax by $1.00 per package of cigarettes in 2012. WHO Region of the Americas
Cape Verde Ce rapport est le premier du Cap-Vert Remarque que la taxe spéciale à la consommation a augmenté 10% em 2017 Ce rapport est le premier du Cap-Vert Remarque que la taxe spéciale à la consommation a augmenté 10% em 2017 Report not provided WHO African Region
Central African Republic Report not provided Report not provided Report not provided WHO African Region
Chad la loi des finances 2016 a permis de passer de 20% à 25% (plafond fixé par la directive CEMAC des droits daccise au Tchad. En plus, il ya augmentation pour des taxes spécifiques, notamment: Taxes sur les produits importés : • Droit des douanes : 30% valeur CAF; • Droit daccise : 25%Valeur CAF +Droit de douanes ; • Tva : 18% de la ( valeur CAF + Droit de douanes + Droit daccise ); • Redevance statistique : 2% de la valeur CAF; • Taxes d’intégration communautaire pour compte CEMAC : 1% valeur CAF; • Taxes OHADA : 0,5% Valeur CAF; • Contribution communautaire dintégration (CCI) pour compte CEEAC : 0,4% valeur CAF; • Taxe anti retroviraux : 2% Valeur CAF; • Taxe protection Environnement (TPE) : 5 FCFA/paquet de 20 cigarettes ou 10 FCFA /paquet de 10 cigares.  . Taxes sur les produits CEMAC. • Tva : 18% de la valeur sortie dusine + le droit daccise ; • Droit d’accise: 25% du prix sortie usine. Report not provided Report not provided WHO African Region
Chile El decreto 828 del Ministerio de hacienda en su articulo 17 señala lo siguiente: La persona que sin ser comerciante importe para su consumo particular cualquiera de los artículos gravados por el presente decreto ley, deberá pagar, antes de extraer la mercadería de la aduana, la contribución que le corresponda, de acuerdo con el precio comercial que le fije el Servicio de Impuestos Internos. No obstante, el impuesto y las demás obligaciones señaladas en este artículo no afectarán a los cigarrillos, tabaco de pipa, puros grandes y puros chicos o tiparillos, que se internen por pasajeros para su consumo, en una cantidad que no exceda, por persona adulta, de 400 unidades de cigarrillos; 500 gramos de tabaco de pipa; 25 unidades de puros grandes y 50 unidades de puros chicos o tiparillos, respectivamente.(20) El decreto 828 del Ministerio de hacienda en su articulo 17 señala lo siguiente: La persona que sin ser comerciante importe para su consumo particular cualquiera de los artículos gravados por el presente decreto ley, deberá pagar, antes de extraer la mercadería de la aduana, la contribución que le corresponda, de acuerdo con el precio comercial que le fije el Servicio de Impuestos Internos. No obstante, el impuesto y las demás obligaciones señaladas en este artículo no afectarán a los cigarrillos, tabaco de pipa, puros grandes y puros chicos o tiparillos, que se internen por pasajeros para su consumo, en una cantidad que no exceda, por persona adulta, de 400 unidades de cigarrillos; 500 gramos de tabaco de pipa; 25 unidades de puros grandes y 50 unidades de puros chicos o tiparillos, respectivamente.(20) Debido al Terremoto ocurrido el 27 de Febrero del 2010 se produjo un aumento en el impuesto. Sumado a esto. el 31 de marzo del 2013. el Estado de Chile a través de su Ministerio de Hacienda. aplica una nueva fórmula para el cálculo de impuesto. Esto trae como consecuencia un alza del impuesto a la cajetilla de cigarrillos. siendo el más relevante el impuesto ad valorem. En este aspecto Chile tiene un impuesto acorde a las directrices del Convenio Marco de Control de Tabaco. WHO Region of the Americas
China 近年来,中国政府一直积极推进烟草税收立法工作。2017年12月27日,第十二届全国人大常委会第31次会议审议通过了《中华人民共和国烟叶税法》。 2015年5月,中国将卷烟批发环节从价税税率由5%提高至11%,并且同步提高了卷烟批发及零售环节的销售价格,实现了“提税顺价”同步实施。使得中国卷烟流转税税负水平提高了8%左右。 Answer not provided WHO Western Pacific Region
Colombia En 2017, la Veeduría Ciudadana para el Control de Tabaco, el Ministerio de Salud y el Ministerio de Hacienda recibieron el Premio del Día Mundial Sin Tabaco, por su trabajo en el incremento del impuesto al tabaco en Colombia: Mediante la Ley 1819 de 2016, se aprobó un incremento progresivo del impuesto específico a los cigarrillos: el impuesto aumentó a partir de enero de 2017, en $1.400 pesos por cajetilla de 20 unidades. En 2018, la tarifa aumentó a $2.100, y a partir de 2019 se ajustará en función del aumento del Índice de Precios al Consumidor (IPC), más 4 puntos porcentuales. Esta misma ley, modificó la tarifa general del IVA, que aumentó del 16% al 19%, tarifa que también se refleja en el precio de los cigarrillos. Por su parte el componente Ad valorem se mantuvo en 10% En 2016 el componente específico era de $701 por cajetilla de 20 unidades más un 10% sobre PVP. En 2017 el componente específico pasó a $1.400 por cajetilla de 20 unidades. En 2018 el componente específico es de $2.100 por cajetilla de 20 unidades. A partir de 2019 este valor se incrementará en IPC más 4 puntos. Adicionalmente, desde 2017, el 10% se calcula sobre los Precios de venta al público – PVP certificados por el DANE. Las medidas efectivamente se han reflejado en incremento de precios de más del 60% en las principales marcas, tomando valores nominales para los últimos dos años. En suma, el país reconoce que las medidas relacionadas con los precios e impuestos son un medio eficaz e importante para reducción del consumo de tabaco. Dentro de los objetivos nacionales política pública en salud se incluyó en la reforma tributaria un incremento a los impuestos sobre este consumo. De igual modo, dentro de las razones para impulsar la reforma estuvo la de incrementar el precio del cigarrillo y tabaco para así contribuir a disminuir su consumo y de paso conseguir recursos destinados a financiar la salud. En el Plan Decenal de Salud Pública y en el Plan Decenal para el control del Cáncer, se incluyó la meta de aumentar el 100% de impuestos indexados al Índice de Precios del Consumidor (IPC) y al Producto Interno Bruto (PIB) para los productos de tabaco y sus derivados. Recientemente, el Ministerio de Salud y Protección Social, con el acompañamiento del Banco Mundial, elaboró una nueva propuesta técnica para incrementar los impuestos al tabaco. Esta propuesta fue remitida a la Comisión de Expertos creada por el Gobierno Nacional de Colombia para elaborar una propuesta de reforma tributaria. En el informe final de esta Comisión, presentado en 2015, se incorpora la propuesta de incremento. Se enuncia en el informe, lo siguiente: “En cuanto a los impuestos departamentales, la Comisión propone ajustes a los impuestos específicos al consumo, que son los más importantes dentro de sus ingresos tributarios, para acercarse a estándares internacionales en los que el propósito de salud pública se ha vuelto prioritario. Conforme a ello, propone aumentar gradual pero significativamente el impuesto al consumo de cigarrillo y tabaco, revisar la estructura de los impuestos a la cerveza y los licores, y evaluar detalladamente la posibilidad y conveniencia de introducir un impuesto sobre las bebidas azucaradas. Estos ajustes apuntan también a imprimir una mejor estructura y avances en recaudo, lo cual no se podrá materializar si la DIAN y los gobiernos sub nacionales no hacen esfuerzos importantes para combatir el contrabando, la adulteración y falsificación”. Ver: https://comisionreformatributaria.wordpress.com/ https://comisionreformatributaria.files.wordpress.com/2015/03/documento-impacto-en-recaudo-febrero-24.pdf A la fecha, el Gobierno Nacional a través del Ministerio de Hacienda no ha presentado formalmente ante el Congreso de la República, la proyecto de ley de reforma tributaria. The Ministry of Health has been working on a technical document of tobacco taxes, which include the guidelines. In the report we include the advances of this process which was incorporated in the Tax Reform, in charge of the "Comisión de Expertos de la Reforma tributaria". At that time, we had not finished the document. Until about two weeks ago, this document was made public. If it is possible to take into account, please access to the document on this web link: https://www.minsalud.gov.co/sites/rid/Lists/BibliotecaDigital/RIDE/DE/AS/papeles-en-salud-1-2016-impuestos-tabaco.pdf En el Plan Decenal de Salud Pública y en el Plan Decenal de Cáncer. se incluyó la meta de aumentar el 100% de impuestos indexados al Índice de Precios del Consumidor (IPC) y al Producto Interno Bruto (PIB) para los productos de tabaco y sus derivados. De otro modo. el Ministerio de Salud y Protección Social desarrolló una propuesta técnico económica para aumentar el impuesto al tabaco. Esta propuesta fue enviada al Ministerio de Hacienda. Finalmente. en el marco de la visita de la misión de evaluación de necesidades en noviembre 2012 solicitada por el Ministerio de Salud. los expertos internacionales revisaron con el Ministerio de Hacienda la propuesta de incrementar los impuestos al tabaco. WHO Region of the Americas
Comoros Answer not provided Report not provided Report not provided WHO African Region
Congo Report not provided Bien que le taux de taxation est bas, le Congo a élaboré une taxe spécifique pour le tabac donc cest une avance a encourage. Depuis 2013 le Congo a institué une taxe spécifique sur le tabac. On peut parler d’une amélioration dans ce sens. WHO African Region
Cook Islands Since 2012 - 2015 increase on price in retailers, and continuing of 5% every year Answer not provided Tobacco tax increase of 33% 2012 - 2014 WHO Western Pacific Region
Costa Rica La disposición proyectada por la legislación costarricense, de poner barreras a la comercialización de los productos de tabaco con la creación del impuesto específico se evidencia en la disminución de la prevalencia general en fumadores actuales en casi 4 puntos porcentuales al pasar de 9.1 % en el 2010 a 8.9% en 2015; protegiéndose el derecho fundamental a la salud y a un ambiente sano. La disposición proyectada por la legislación costarricense, de poner barreras a la comercialización de los productos de tabaco con la creación del impuesto específico se evidencia en la disminución de la prevalencia general en fumadores actuales en casi 4 puntos porcentuales al pasar de 9.1 % en el 2010 a 8.9% en 2015 protegiéndose el derecho fundamental a la salud y a un ambiente sano. Se dio aumento de aproximadamente un 50% del precio de la cajetilla de cigarros. Agregar medidas anuales. Ley/Resolución Ley N° 9028. Alcance Digital 37. Gaceta 61 del 26-3-12. Resolución DGT-R-012-2013. Gaceta 69 del 10/04/13. WHO Region of the Americas
Côte d'Ivoire Laugmentation des droits daccises sur les produits de tabac de 1 point fixant ainsi un taux applicable à 36% Lassiette (base taxable) a été élargie et un montant minimum aux fins dimposition aux droits daccise a été fixé. Mesures fiscales visant à réduire la demande de tabac : augmentation des droits d’assise de 13 % à 15 % l’annexe fiscale à la loi N° 2012-1179 du 27/12/2012 portant budget de l’Etat pour la gestion 2014 WHO African Region
Croatia In 2016. Croatia increased the amount of excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco. In 2017. the amount of excise duty rates charged on cigarettes was increased. In 2014. and 2015. Croatia increased the amount of excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco. Answer not provided WHO European Region
Cyprus Report not provided No progress Answer not provided WHO European Region
Czech Republic The Czech Republic fulfils the conditions set up in EU directives 2011/64/EU (excise duty rate) and 2007/74/EC (travellers’ allowances). Following these conditions the tax measures are laid down in Act No. 353/2003 Coll., on Excise Duties, as amended. In relation to restrictions for sale to international travellers coming from countries outside EU, the quantitative limits are stipulated in Act No. 235/2004 Coll. on Value Added Tax, as amended. The Czech Republic fulfils the conditions set up in EU directives 2011/64/EU (excise duty rate) and 2007/74/EC (travellers´ allowances). Following these conditions the tax measures are laid down in Act No. 353/2003 Coll., on Excise Duties, as amended. In relation to restrictions for sale to international travellers coming from countries outside EU, the quantitative limits are stipulated in Act No. 235/2004 Coll. on Value Added Tax, as amended. The Czech Republic fulfils the conditions set up in EU directives 2011/64/EU – tax rates; 2007/74/EC – travellers. Following these conditions the tax measures are set up and changed in the Act No. 353/2003 Coll. on excise duties as amended. Concerning restrictions for sale to international travellers the special conditions for sellers are set up in the Act No. 353/2003 Coll. on excise duties as amended. WHO European Region
Democratic People's Republic of Korea The price of tobacco products are fully regulated by the government which is being gradullay increased. The Government sets high prices for imported tobacco products. Report not provided The price per pack of cigars is remarkably increasing. which is not a result of various taxes on production and consumption of tobacco. Recently. the country raised the price of leaf tobacco. main raw material for tobacco production twice or 5 times expensive than in the past; this national intervention is to provide the leaf tobacco-producing farmers with greater national benefit. not to facilitate the decrease in production of tobacco-making factories as well as the increase in the price of cigarette. The Government set the significantly high customs duties on cigarettes imported from the other countries and as a result. the price of imported cigarettes is increased. so the tobacco sale is naturally decreasing as well as the number of smokers. WHO South-East Asia Region
Democratic Republic of the Congo Mesure timides revues à la baisse sur plaintede lindustrie. aucune mesure. Mesure timides revues à la baisse sur plaintede lindustrie. aucune mesure. Report not provided WHO African Region
Denmark From 2015 the specific excise tax on cigars and cigarillos was raised from 198 DKK to 425 DKK per 1000 pieces. In addition to this a minimum tax was introduced. Since then both the specific excise tax and minimum tax has undergone yearly increases. From 2015 the specific excise tax on cigars and cigarillos was raised from 198 DKK to 425 DKK per 1000 pieces. In addition to this a minimum tax was introduced. In 2012 the Parliament passed a law that will prohibit cigarette packages containing less than 20 cigarettes. The reason for the law has been to sustain the effect of the imposed extra duties on tobacco. They could otherwise be circumvented by smaller cigarette packages. The latest tax increase was in 2013 and was around 10 percent on cigarettes. WHO European Region
Djibouti Les produits de tabac en franchise de droit et de taxe sont limités aux voyages internationaux par avion. Le port et les gares routières et ferroviaires ne bénéficient plus de ce droit . Les produits de tabac en franchise de droit et de taxe sont limités aux voyages internationaux par avion. Le port et les gares routières et ferroviaires ne bénéficient plus de ce droit . Answer not provided WHO Eastern Mediterranean Region
Dominica Report not provided Answer not provided Report not provided WHO Region of the Americas
Ecuador Se han implementado acciones integrales para la regulación y control de los productos de tabaco como el incremento progresivo a los impuestos, el mismo que genera un aumento de los precios de los cigarrillos, contribuyendo a la disminución de su demanda. Los precios de los tabacos han incrementado en promedio un 30% en los dos últimos años, tomando como base los precios del año 2014, lo cual se justifica por el incremento semestral de la tarifa específica del impuesto. La Ley de Fomento Ambiental y Optimización de los Ingresos del Estado expedida en noviembre de 2011 en el Registro Oficial Nº 583 se manifiesta que. “la tarifa específica de cigarrillos se ajustará semestralmente y acumulativamente a mayo y a noviembre de cada año. en función de la variación de los últimos seis meses del índice de precios del consumidor (IPC) para el grupo en el cual se encuentra el “tabaco” elaborado por el organismo público competente. descontado el efecto del incremento del propio impuesto. Desde diciembre de 2011 entra en vigencia impuesto específico 0.080 por unidad de cigarrillo. el mismo que se ajusta semestralmente de acuerdo al índice de precios al consumidor. para enero 2014 se ajustó a 0.0862 dólares de los Estados Unidos de América. Es decir en estos dos últimos años se ha logrado un incremento del precio de los cigarrillos. lo cual ha incidido en la reducción de la producción. importación y la demanda (Euromonitor septiembre 2013. Tobacco in Ecuador) WHO Region of the Americas
Egypt زيادة نسبة الضرائب علي منتجات التبغ علي مدي عاميين متتالين ٢٠١٤ و ٢٠١٥ بالتعاون مع رزاره المالية المصرية و منظمة الصحة العالمية بغرض خفض استهلاك التبغ لتعزيز الصحة العامة زيادة نسبة الضرائب علي منتجات التبغ علي مدي عاميين متتالين ٢٠١٤ و ٢٠١٥ بالتعاون مع رزاره المالية المصرية و منظمة الصحة العالمية بغرض خفض استهلاك التبغ لتعزيز الصحة العامة Raising taxes on tobacco products 2012 and 2014 to reduce consumption in coordination with ministry of finance. WHO Eastern Mediterranean Region
El Salvador Se pagan impuestos por la importación de productos de tabaco, es decir, Impuesto al Valor Agregado por el valor monetario de la cantidad importada más el Impuesto Específico y Ad Valoren. Aplica también a los viajeros procedentes del exterior. Se pagan impuestos por la importación de productos de tabaco, es decir, Impuesto al Valor Agregado por el valor monetario de la cantidad importada más el Impuesto Específico y Ad Valoren. Aplica también a los viajeros procedentes del exterior. Los viajeros internacionales deben pagar impuestos por la importación de productos de tabaco. esto es el IVA por el valor monetario de la cantidad importada más el impuesto específico y ad valorem. WHO Region of the Americas
Equatorial Guinea NO DISPONEMOS DE UNA LEY NO DISPONEMOS DE UNA LEY Report not provided WHO African Region
Estonia In 2016 and 2017 there was a 8% excise raise of cigarettes. In 2014 there was a 6% excise raise of cigarettes. The rates of taxation for tobacco products was raised 10% in 2012 and 6% in 2013. WHO European Region
Ethiopia Report not provided Report not provided Report not provided WHO African Region
European Union Please note that this reply only concerns action at EU level and that Member States are responsible for reflecting FCTC commitments in their national rates and legislation. According to Directive 2011/64/EU, the overall minimum excise duty for cigarettes has been increased on 1 January 2014. The 9 Member States granted a transitional period have to comply with these minima from 1 January 2018. For fine cut tobacco, the overall minimum excise duty increased on 1 January 2018. An additional gradual increase of the rates for fine cut tobacco is foreseen for 1 January 2020. The Commission decided to not propose a revision for Directive 2011/64/EU in 2017. The reasons for this are outlined in the Report COM(2018) 17. Moreover, the Commission decided to start the evaluation for the minimum rates. The evaluation roadmap for excise duties on tobacco provides more information on the ongoing evaluation and was published on 6 February 2018. The purpose of this evaluation is to analyse the effect of the minimum rates and structures of excise duty applied on manufactured tobacco. The evaluation will assess to which extend the current rates and structures helped and supported in (1) ensuring the proper functioning of the internal market (including competition), (2) providing a high level of health protection, (3) fighting against tax fraud, tax evasion and illegal cross border shopping. By also looking at heated tobacco products and e-cigarettes, the evaluation has the purpose to fill the information gaps in order to determine the correct harmonized approach for taxation of those products. Please note that this reply only concerns action at EU level and that Member States are responsible for reflecting FCTC commitments in their national rates and legislation. According to Directive 2011/64/EU, the overall minimum excise duty for cigarettes has been increased on 1 January 2014. The 9 Member States granted a transitional period will have to comply with these minima 31 December 2017 at latest. In the meanwhile, 4 Member States comply already with these minima. For fine cut tobacco, the overall minimum excise duty increased on 1 January 2015. Additional gradual increases of the rates for fine cut tobacco are foreseen for 1 January 2018 and 2020. The Commission finalized the evaluation of Directive 2011/64/EU in December 2015 with submission of report COM (2015)621 (http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2015:0621:FIN). The Commission currently prepares an impact assessment on the possible revision of this Directive. Objectives are to reduce administrative burden and costs and obtaining a higher level of compliance and security in imposing excise duties on tobacco products. The EU participates in the inter-sessional drafting group for completing the guidelines on price and tax measures to reduce the demand for tobacco products which was set up according to decision FCTC/COP 5 (7). The EU has started the process for a possible revision of Council Directive 2011/64/EU (tobacco taxation directive) by running a study on the measuring and reducing of administrative costs and obtaining a higher level of compliance and security in imposing excise duties on tobacco products. WHO European Region
Fiji Report not provided Report not provided Duty free limitations are now 200 sticks (1 carton/sleeve WHO Western Pacific Region
Finland Tobacco tax has been increased in 2016 and 2017 by on average 24%. In the years 2018-2019 tax rates will be increased 4 times every 6 months altogether by on average 21 %. The first tax increase of this series of tax increases has taken place in January 2018. Tobacco tax has been increased in 2014, 2015 and 2016. In 2014 the tax rates were increased by on average 10 % and in 2015 on average 9 %. In the years 2016-2017 tax rates will be increased 4 times every 6 months altogether by on average 24 %. The first tax increase of this series of tax increases has taken place in January 2016. Tobacco taxes have been increased from the beginning of the year2014.The tax of cigarettes cigars cigarillos and fine cut tobacco have been increasedabout 10% . It has been estimated that prices of cigarettes will increase about 7.7%and fine cut tobacco about 8.5%. WHO European Region
France En 2017, le gouvernement a décidé d’augmenter de manière inédite la fiscalité du tabac, afin de faire parvenir le prix du paquet de cigarettes de référence à 10 euros d’ici 2020. Une première augmentation du minimum de perception a eu lieu le 6 novembre 2017, avec comme conséquence une augmentation moyenne des prix de 35 centimes d’euros. La loi de financement de la sécurité sociale pour 2018, adoptée fin 2017, introduit les augmentations de fiscalité de 2018 à 2020, qui devraient induire des augmentations des prix : d’un euro en mars 2018, puis de cinquante centimes d’euro en avril 2019 en novembre 2019 et en avril 2020, et de 40 centimes en novembre 2020. Ainsi au 1er mars, le prix du paquet de 20 cigarettes augmente, en moyenne, de presque 1 euro (94 centimes). Les prix homologués des paquets de 20 cigarettes s’établissent entre 7,50 euros et 9,10 euros. Le prix moyen du paquet de 20 cigarettes des références homologuées est d’environ 7,90 € (contre 7 € depuis novembre 2017). Concernant les conditionnements standards de tabac à rouler, les prix homologués des blagues de 30 grammes sont en hausse de 2 euros en moyenne et s’établissent entre 9,50 euros et 11,10 euros. Le prix moyen des références homologuées de 30 grammes est d’environ 10,50 € (contre 8,60 € depuis novembre 2017). Une circulaire du 5 septembre 2014 abaisse de dix à quatre cartouches le seuil au-delà duquel toute personne contrôlée par les services douaniers sera sommée de justifier de leur détention pour sa consommation personnelle. La circulaire abaisse également les seuils applicables pour les autres produits du tabac, qui sont désormais fixés à : 200 cigares ; 400 cigarillos ; 1 kg de tabac à fumer. Si le caractère commercial de la détention est établi, la personne contrôlée s’expose au paiement des taxes françaises (par exemple 840 € pour 20 cartouches), en plus de celles déjà payées dans le pays d’achat, mais aussi à des sanctions comprenant notamment une amende pouvant aller jusqu’à 750 €, une pénalité qui peut représenter cinq fois le montant des droits fraudés, la confiscation des produits, voire une peine d’emprisonnement pour les cas les plus graves. Les importations depuis l’extérieur de l’Union européenne restent soumises à la même limite qu’auparavant, c’est-à-dire l’interdiction d’importer plus d’une cartouche de cigarettes. Une circulaire publiée le 5 septembre 2014 abaisse de dix à quatre cartouches le seuil au-delà duquel toute personne contrôlée par les services douaniers sera sommée de justifier de leur détention pour sa consommation personnelle. La circulaire abaisse également les seuils applicables pour les autres produits du tabac, qui sont désormais fixés à : 200 cigares ; 400 cigarillos ; 1 kg de tabac à fumer. Si le caractère commercial de la détention est établi, la personne contrôlée s’expose au paiement des taxes françaises (par exemple 840 € pour 20 cartouches), en plus de celles déjà payées dans le pays d’achat, mais aussi à des sanctions comprenant notamment une amende pouvant aller jusqu’à 750 €, une pénalité qui peut représenter cinq fois le montant des droits fraudés, la confiscation des produits, voire une peine d’emprisonnement pour les cas les plus graves. Les importations depuis l’extérieur de l’Union européenne restent soumises à la même limite qu’auparavant, c’est-à-dire l’interdiction d’importer plus d’une cartouche de cigarettes. 2012 : +32 centimes d’euros pour le prix moyen de la marque la plus vendue ; +70 centimes d’euros pour le paquet de tabac à rouler 2013 : + 40 centimes sur le prix moyen du paquet de la marque la plus vendue et + 89 centimes d’euros pour le paquet de tabac à rouler WHO European Region
Gabon RAS Rien a changé depuis notre dernier rapport Pour 3.2.1.1 le Gouvernement gabonais a indiqué reconnaître l’importance des mesures financières et fiscales pour réduire la consommation de tabac. Le taux de taxation sur les produits du tabac est plus élevé que pour tout autre produit. Le chapitre 9 de la loi stipule que les produits du tabac ne peuvent bénéficier d’aucune franchise fiscale et qu’ils sont fortement taxés conformément aux dispositions fixées dans la Loi de Finances. Pour 3.2.1.2 et 3.2.1.3 selon les dispositions du chapitre 9 articles 37 et 38 les voyageurs internationaux peuvent importer et/ou acheter en franchise de droits et de taxes des produits du tabac. Actuellement les voyageurs internationaux peuvent importer et/ou acheter en franchise de droits et de taxes 125 cigares 400 cigarettes et 500 g de tabac brut. Cela a été aussi relevé dans le rapport d’évaluation de la Mission du Secrétariat de la Convention en juillet 2013. WHO African Region
Gambia The Gambia from 2013-2016 has increased excise tax on tobacco by 46% on average and have changed the base of the excise tax from kilograms to number of sticks. The Gambia from 2013-2016 has increased excise tax on tobacco by 46% on average and have changed the base of the excise tax from kilograms to number of sticks. Answer not provided WHO African Region
Georgia Answer not provided Since 2014 there is gradual increase of tax on tobacco products and ministry of finance also introduced so called combination of specific and ad valorem excise tax system for the filtered and non-filtered cigarettes. from July 2016 it is planned to re-introduce an import duty (12%) on tobacco products. According to the decision of Ministry of Finance excise tax on tobacco products was increased by 25% on filter and 33% on non-filter tipped cigarettes in September 2013 but there is still difference between excise tax of imported and domestic cigarettes. National Tobacco Control Action Plan has a provision on annual increase of tobacco taxes. National AP also has a provision addressing question 3.2.1.2 but it is not implemented yet because Parliament has not passed the Amendment Projects to relevant laws yet. WHO European Region
Germany Gradual tobacco tax increases on annual basis as described in above points 2.8.4 and 2.9.3: on 1st January 2012, 1st January 2013, 1st January 2014 and 1st January 2015. Consequently, the tobacco manufacturers adjusted the retail selling prices (price increases). Gradual tobacco tax increases on annual basis as described in above points 2.8.4 and 2.9.3: on 1st January 2012, 1st January 2013, 1st January 2014 and 1st January 2015. Consequently, the tobacco manufacturers adjusted the retail selling prices (price increases). Tobacco tax increases which results in price increases WHO European Region
Ghana Ghana does not restrict duty-free sales of tobacco products. However Ghana restricts imports of duty-free tobacco by international travelers and also limits the quantity of tobacco products that can be carried into the country duty-free Ghana does not restrict duty-free sales of tobacco products. However Ghana restricts imports of duty-free tobacco by international travelers and also limits the quantity of tobacco products that can be carried into the country duty-free Ghana has the highest Ad Valorem taxation rate within the West African subregion at 150%. Discussions are ongoing to see how Specific taxation could be introduced to avoid undervaluing. WHO African Region
Greece Report not provided During the past two years the taxation for tobacco products in Greece remained stable. We envisage that within next time period tobacco products will increase in price due to the negotiations between the Greek government and the IMF. In question 3.2.1.2. more specifically sales of tax- and duty-free tobacco products are prohibited to travellers within the EU. In November 2012 there has been a significant tax increase for all tobacco products. More specifically. the minimum excise on cigarettes increased by 9% the specific excise quadrupled (as a consequence the ad valorem decreased) and excise on smoking tobaccos became purely specific. WHO European Region
Grenada Tobacco products carry a very high Excise tax rate which had a 95% Excise Tax rate from 2010.Subsequently, there was a legislative change in 2014, but was effected in 2015.Please see the attached:Excise Tax Order No.2 of 2014. Tobacco products carry a very high Excise tax rate which had a 95% Excise Tax rate from 2010.Subsequently, there was a legislative change in 2014, but was effected in 2015.Please see the attached:Excise Tax Order No.2 of 2014. Answer not provided WHO Region of the Americas
Guatemala Ningún cambio en la política tributaria; sin embargo, aunque la estructura se ha mantenido, la presión tributaria correspondiente se ha modificado: el reemplazado por completo del producto de producción nacional por el importado (se ha mantenido así desde 2012), en conjunto con los esfuerzos por mejorar la recaudación y controlar el comercio ilícito han influido, aunque sea de forma indirecta, en la reducción de la demanda en un aproximado del 6% con relación al reporte previo. Ningún cambio en la política tributaria; sin embargo, aunque la estructura se ha mantenido, la presión tributaria correspondiente se ha modificado, ya que se ha reemplazado por completo el producto de producción nacional por el importado. Adicionalmente, se han hecho esfuerzos por mejorar recaudación, incluyendo el control del comercio ilícito. Answer not provided WHO Region of the Americas
Guinea Report not provided Ces textes nexistent pas Report not provided WHO African Region
Guinea-Bissau Pas des données Answer not provided Report not provided WHO African Region
Guyana Guyana has managed to pass the Tobacco Control Act which is FCTC compliant in July 2017 Report not provided Report not provided WHO Region of the Americas
Honduras La ratificación en Honduras del Convenio Marco para el Control del Tabaco de la OMS y la Ley Especial para el Control del Tabaco y su Reglamentación contienen los articulados relativos a la aplicación a los productos de tabaco de políticas tributarias y de políticas de precios para contribuir al logro de los objetivos de salud tendentes a reducir el consumo de tabaco y a la prohibición o restricción, de la venta de productos de tabaco libres de impuestos y libres de derechos de aduana a los viajeros internacionales lo cual garantiza que en Honduras se cumpla con dichas disposiciones jurídicas. La ratificación en Honduras del Convenio Marco para el Control del Tabaco de la OMS y la Ley Especial para el Control del Tabaco y su Reglamentación contienen los articulados relativos a la aplicación a los productos de tabaco de políticas tributarias y de políticas de precios para contribuir al logro de los objetivos de salud tendentes a reducir el consumo de tabaco y a la prohibición o restricción, de la venta de productos de tabaco libres de impuestos y libres de derechos de aduana a los viajeros internacionales lo cual garantiza que en Honduras se cumpla con dichas disposiciones jurídicas. Desde la entrada en vigencia de la Ley Especial para el Control del Tabaco y su Reglamentación desde el año 2011. ha impactado en la reducción de la demanda del consumo de tabaco. incluyendo el año 2014 con el incremento del impuesto al tabaco establecido por el Poder Ejecutivo y que al final impacta con el aumento a dichos productos WHO Region of the Americas
Hungary Report not provided The specific and minimum excise duties were increased in 2015 (+25,6% and +12,36%) above inflation. The former years emerging trends (2011: 3,8%, 2012: 4,1%) were very strong in 2013 (8,0%), but seemed to be managed in 2014. (slight increase to 8,8% ), and a remarkable decreasing was observed in 2015’s draft numbers. As it concerns cigarettes: The tax in proportion of price has been increased with 2.7% (to 9.5%); The quantitative tax has been increased with 33.7%. while the tax minimum with 43.8%. As it concerns tobaccos: The tax minimum has been increased with 71.2% in the past two years. namely in 2011-2012. The level of taxes has been modified/ has been increased (highly above the level of inflation rate) five times in 2011-2012. The level of VAT has been increased once. from 25% to 27%. In the past two years the illicit tobacco market has further decreased ( in 2010.: 5.5 %. 2011.: 3.8 %). later there has been a minor increase (2012.: 4.1%). WHO European Region
Iceland It has been on the agenda to form a dialogue and a formal structure between the Ministry of Finance and Ministry of Welfare for making a policy in taxation to reduce the demand for tobacco. It has been on the agenda to form a dialogue and a formal structure between the Ministry of Finance and Ministry of Welfare for making a policy in taxation to reduce the demand for tobacco. Tax on tobacco products has increased over the period but not by intention entirely to contribute to the health objectives aimed at reducing tobacco consumption. Tax on old traditinal nose tobacco have been doubled since submission of last report. Consumption of old traditional nose tobacco have increased enormously in recent years especially among young men that use this tobacco as a oral tobacco with similar pattern as the swedish snus. This tax raise was partly taken as attempt to reduce a demand for this product. WHO European Region
India Report not provided Government of India has been continuously increasing the central Excise Duty on manufacturing of all tobacco products. (except bidis). During the year 2014-15 the tax on cigarettes (for different length segments and slabs) was increased in the range of 12% to 72 %. In the year 2015-16, the Central Excise Duty was increased in the range of 15% to 25% across different slabs. However, there was no increase in the excise duty on Bidi. Ministry of Health & family Welfare is pursuing with the Ministry of Finance for development of a comprehensive tax policy on tobacco products. The Union Health Minister also wrote to the Union Finance Minister for introduction of Sin Tax on demerit goods like tobacco, alcohol and sugary drinks. In the Budget for the year 2013-14 the Central Government increase the excise duty on cigarettes by 18%. Based upon the advisory sent by Health Ministry over 10 states increased the State Tax (Value added Tax) on tobacco products WHO South-East Asia Region
Iran (Islamic Republic of) Limited amount of cigarette is allowed (200 sticks cigarettes) The allowed number of imported cigarettes by international travelers has been decreased from 400 to 200 stick (from 20 to 10 Packs), but for Cigars and Waterpipe tobacco there is no changes (50 Stick and 250 Grams respectively). Answer not provided WHO Eastern Mediterranean Region
Iraq Answer not provided The imposition of sales tax on tobacco products has increasd by 100%. Customs duties on tobacco products entering Iraq were raised at a rate ranging between 15-50% depending on the type of product as of 1/2/2014. WHO Eastern Mediterranean Region
Ireland re Tax Policy In October 2017 excise duty on a pack of 20 cigarettes was increased by 50c at the Most Popular Price category, with a pro-rata increase on other tobacco products. There was also an additional increase of 25c on a 30 gram pouch of Roll Your Own tobacco. This resulted in a 2017 end of year most popular price category of €11.50 per pack of 20 cigarettes, and a Weighted Average Price of €10.71. re Tax Policy Successive Ministers for Finance (Irish Finance Minister) have used tobacco taxation to both raise revenue and deter the consumption of tobacco products. Pricing Policies & Minimum Excise policies From 1986 to the end of 2010, the Minister for Health (Irish Health Minister) exercised the powers granted to that Minister under Section 2(1) of the Tobacco Products (Control of Advertising, Sponsorship and Sales Promotion) Act 1978 by effectively setting a minimum price for cigarettes through Regulations. Following legal action by the European Commission (Case C 221/08 Commission v Ireland), the Court of Justice of the European Union found that imposing minimum and maximum prices was contrary to then extant Tobacco Products Tax Directive. The revised Tobacco Products Tax Directive (now consolidated in Directive 2011/64/EU) enacted in 2010 provided for a Minimum Excise Duty (MED) rate, which was provided for in Irish legislation in the Finance Act 2012 and came into effect on 1 May 2012. The MED is a minimum level of duty which must be paid irrespective of the price at which cigarettes are sold. At present, the minimum level of duty takes effect at €7.75 per pack of 20 cigarettes. This policy tool can provide an effective floor beneath which cigarette prices cannot fall as cigarette manufacturers may be unwilling to sell cigarettes at a loss for long periods of time. re implementing Article 6 : The Tobacco Products Tax (Irish excise duty on tobacco products) was increased in both Budget 2015 (effective from October 2014) and Budget 2016 (effective from October 2015). The Minister for Finance (Irish Finance Minister) indicated that such increases were designed to achieve the key public health objective of reducing the consumption of tobacco products, and continuing to deter smoking initiation, partly among price-sensitive cohorts such as younger people. In Budget 2015, the specific rate of duty on cigarettes was raised from €241.83 per 1,000 to €255.69 per 1,000 while the ad valorem rate of duty on cigarettes was moved from 8.72% to 8.85%. This amounted to an increase of 40c in the price of a pack of 20 cigarettes in the most popular price category, from €9.60 to €10.00. As part of that Budget, the rate of duty on fine-cut tobacco (‘roll-your-own tobacco’) was increased from €252.22 to €273.18, which was a pro-rata increase to the increase on cigarettes with an additional 50% increase to move the ratio of duty on cigarettes and duty on fine-cut cigarettes towards unity, with a view to reducing the difference in price between these products. All other tobacco products were increased by a pro-rata amount relative to the increase in duty on cigarettes. In Budget 2016, the rate of excise duty on cigarettes was increased to €271.86 per 1,000, with the ad valorem rate of duty moving to 9.20%. This amounted to an increase in 50c in the price of a pack of 20 cigarettes in the most popular price category, bringing it from €10.00 to €10.50. All other tobacco products were increased by a pro-rata amount relative to the increase in duty on cigarettes. Cigarette prices in Ireland are among the highest in the world. The tax on tobacco products has been increased in almost every year since 2007. In the period 2007 to 2014 a cumulative increase of €2 has been applied to a pack of 20 cigarettes in the most popular price category with pro-rata increases to other tobacco products. WHO European Region
Israel Report not provided Report not provided Report not provided WHO European Region
Italy In the past two years: The base rate for calculating excise duty on cigarettes has been increased from 58.7 to 59.1%, the rate of the specific component of the excise has been increased from 10% to 10,5%, the minimum tax charge (Excise duty + VAT) has been increased from € 170,54 to € 175,54 per 1000 cigarettes; The minimum excise duty on fine cut tobacco for cigarettes was increased from 115 € / kg to 120 € per kg . The minimum excise duty on cigarillos was increased from 25 € / kg to 30 € per kg . with the law n.188/2014 the ministry of finance modified some aspects of taxes on tobacco products in particular: - raised the ad valorem excise on cigarettes and RYO from 58.5% to 58.7% of the TIRSP; - raised the specifi excise on cigarettes from 7.5% to 10% (this is still the lower level amongs all UE countries); - excise refers to Weighted Average Prices (WAP) of tobacco products instead of Most Popular Price Classe (MPPC) - introduce a tax on the liquids for e-cigarettes with a discount of 50% respect to the equivalent cigarettes; - introduce a tax on the novel tobacco products "heat not burn with a discount of 50% respect to the equivalent cigarettes; Otherwise this law allowed for a slight increase on tobacco products prices, this is not enough. In the last two years the Italian Ministry of Finance (Agency of Customs and Monopoly - Directorate General of Excise): introduced e minimum excise for cigarettes cigarillos and RYO increased the ad valorem excise for RYO from 56% to 58.5% introduced a mandatory system to recognize legal age to buy tobacco products at vending machines Ministry of Health increased to 18 years old the legal age for buying tobacco products. WHO European Region
Jamaica Over the past two years there have been increases in special consumption tax per stick of cigarettes as follows: 2015 - J$12.00 per stick; 2016 - J$14.00 per stick; 2017 - J$17.00 per stick. In the past two years there has been an increase in price and tax measures. There was an increase in taxes in 2015 by 14.5% ($10.50 to $12.00 per stick). In the past two years there has been no increase in price and tax measures. However taxes are now over 50% of the retail price of the most popular brand. WHO Region of the Americas
Japan Answer not provided Answer not provided Answer not provided WHO Western Pacific Region
Jordan زيادة الضرائب على منتجات التبغ عام 2014 ’2016,2017,2018( الضريبة الخاصة على التبغ ) زيادة الضرائب على منتجات التبغ عام 2014 ( الضريبة الخاصة على التبغ ) Increased the special tax on tobacco products (Regulation No. (26) for the year 2014 which led to increased prices of tobacco products. This has been done by the Department on Income and Sales Tax. WHO Eastern Mediterranean Region
Kazakhstan Answer not provided Report not provided According to the Code of RK '' On taxes and other obligatory payments to the budget from 10.12.2008 ? 99 -IV as amended by the Law of RK of 12.05.2013 ? 152 -V from 1 January 2014 it is planned increase in excise rates on tobacco products. WHO European Region
Kenya Answer not provided Answer not provided The Establishment of a working group to implement the tax and price measures. WHO African Region
Kiribati No previous report - NA No previous report - NA Answer not provided WHO Western Pacific Region
Kuwait 1. GCC Ministerial resolution to increase the Custom fees 2. GCC Ministerial resolution to implement a new specific tax on tobacco products 1. GCC Ministerial resolution to increase the Custom fees 2. GCC Ministerial resolution to implement a new specific tax on tobacco products Answer not provided WHO Eastern Mediterranean Region
Kyrgyzstan Report not provided За 2011-2014 годы ставки АН были увеличены 4 раза, что привело к 5 кратному увеличению дохода Государства в 2014 году, С 1 июня 2015 года был переход на специфическое налогообложение, при этом ставки АН на сигареты (и сигар) увеличены более чем в 2 раза по сравнению с 2014 годом. In accordance with the Law of the Kyrgyz Republic dated July 30. 2013 ? 165 excise tax on filtered cigarettes compared to the year 2013 in 2014 increased by 2 times. in 2015 - 2.5 times in 2016 and 3.2-fold on unfiltered cigarettes by 1.5 times in 2014-2015. and 5 times in 2016. on cigars over 130 times on other tobacco more than 70 times higher (5 soms per 1 kg in 2012 to 368 soms per kg in 2014. with the 2016 transition to the specific tax WHO European Region
Lao People's Democratic Republic Because of the Tobacco License Agreement-ILA (2001-2026) between Lao government and Imperial Tobacco Limited the Ministry of Finance could not increase any tobacco tax as specified by Tax Law 2015. Because of the Tobacco License Agreement-ILA (2001-2026) between Lao government and Imperial Tobacco Limited the Ministry of Finance could not increase any tobacco tax as specified by Tax Law 2012. Ministry of Finance is planning to increase the specific tax from 500LAK to 1200LAK per pack; the proposal is in the process of submitting to the government conference. WHO Western Pacific Region
Latvia Excise duty rates for tobacco products were raised in 2016 and 2017. According to the amendments to the Law "On Excise Tax" adopted in 2017, the excise tax rates for tobacco products will be gradually increased by 1 January 2020. The increase of excise tax rates is also carried out in order to reduce the consumption of tobacco products in Latvia. There is definite gradual raising the excise tax on tobacco products: for cigarettes- until 1 July 2018, for other tobacco product types- until 1 January 2018. A special permit (licence) shall be required for the following specific activities with tobacco products: activities of an approved warehouse-keeper, a registered consignee, a registered consignor, wholesale trade and retail trade. Monitoring movements of excise goods under suspension of excise duty via a computerized system is used. Excise tax was not changed in the period from 2011 to 2014. WHO European Region
Lebanon None None Though the NTCP has developed a proposal to the Ministry of Finance and gathered stakeholders to support increased taxation. this has not yet been implemented. WHO Eastern Mediterranean Region
Lesotho Report not provided Report not provided Answer not provided WHO African Region
Liberia Answer not provided Answer not provided Report not provided WHO African Region
Libya لقد حدث ارتفاع في اسعار منتجات التبغ المورد بكافة أنواعه بسبب انخفاض قيمة العملة المحلية مقابل العملات الاجنبية لقد حدث ارتفاع في اسعار منتجات التبغ المورد بكافة أنواعه بسبب انخفاض قيمة العملة المحلية مقابل العملات الاجنبية Answer not provided WHO Eastern Mediterranean Region
Lithuania Since 2016 there was a consistent increase in excise duties on tobacco products (2016-2018 excise duties were incresed 3 times). Excise duties, valid from 2018-03-01: Cigarettes: specific element — EUR 59 and ad valorem rate — 25%, but the overall excise duty shall not be less than EUR 96 per 1000 cigarettes; Cigars and cigarillos: EUR 37 per kg of product; Smoking tobacco: EUR 60,24 per kg of product. Answer not provided The increase excise duty rates for tobacco products over the past two years. WHO European Region
Luxembourg Answer not provided Answer not provided Answer not provided WHO European Region
Madagascar Taux du DA: 150% en 2008,250% en 2010,325% en 2013,325% avec abattement de 5 % en 2014 pour les feuilles achetées localement et 325 % avec abattement de 2 % en 2015 pour les feuilles achetées localement Answer not provided Augmentation de 30% du taux de DA et la limitation de l’importation de cigarettes WHO African Region
Malaysia A study “The Relationship between tobacco taxation and demand determinants to reduce cigarette consumption and smoking prevalence in Malaysia” was conducted and the report was published in 2016. The report simulate that to achieve the end- game target of 5% prevalence rate in 2045, the tax rate should increase to 85.5% with combination other three substantial non-price measures tobacco control policies. For this year, we are coming up with a study on tax structuring to strengthen the importance of reducing tobacco consumption. Cigarette taxes increase from 48% (2011) to 53% (2013) of retail price WHO Western Pacific Region
Maldives -Effective April 2015, Specific Tax on Cigarettes increased from MVR 0.90 per stick to MVR 1.25 per stick (38.88%) -Effective April 2015, Specific Tax on all other tobacco products (other than cigarettes) increased from 150% of CIF to 200% of CIF (33.33%) -Maldives continues to levy Specific Tax (as above) as the only tax applicable on tobacco products. -Effective April 2015, Specific Tax on Cigarettes increased from MVR 0.90 per stick to MVR 1.25 per stick (38.88%) -Effective April 2015, Specific Tax on all other tobacco products (other than cigarettes) increased from 150% of CIF to 200% of CIF (33.33%) -Maldives continues to levy Specific Tax (as above) as the only tax applicable on tobacco products. Answer not provided WHO South-East Asia Region
Mali Il a été adopté en conseil des Ministres une augmentation du taux des taxes sur le tabac de 25% à 35% Il a été adopté en conseil des Ministres une augmentation du taux des taxes sur le tabac de 25% à 35% Answer not provided WHO African Region
Malta Excise Duty has increased each year for 2016 and 2017. Increase in tax measures. Increase in tax measures over the past two years. WHO European Region
Marshall Islands Recent bill last week amendment to import tax duty on tobacco by 300% - YET TO BE PASSED Recent bill last week amendment to import tax duty on tobacco by 300% - YET TO BE PASSED Currently the tobacco product taxation level in RMI is very low and has not been increased for many years. Tax rates do not take into account changes in household incomes and have not kept up with inflation. WHO Western Pacific Region
Mauritania - - En 2012 il a eu une augmentation de 10% des taxe sur les valeurs importées et 30% des mêmes valeurs en 2013. WHO African Region
Mauritius In 2017, there was an increase in the price of tobacco products ad this exercise is an on-going practice by all governments in place in order to discourage smokers from smoking. In 2014, there was a 5% increase in the price of tobacco products 25% increase in excise duty in December 2011 and 15% increase in excise duty in December 2012 whereas in December 2010 there were no price increase. WHO African Region
Mexico La carga del IEPS de tabacos labrados se ha incrementado significativamente a los largo de los últimos 14 años, desde 2004, siendo el último ajuste en 2011. • En 2007 la tasa ad valorem aumentó de 110 a 140%; y 10 puntos porcentuales en cada uno de los años siguientes, para ubicarse en 160% a partir de 2009. • En 2010 se incorporó una cuota específica de 80 centavos por cajetilla de 20 unidades; la cual se incrementó a $7 por cajetilla de 20 unidades a partir de 2011. El 27 de febrero de 2014 el Gobierno Federal de México suscribió un Acuerdo de Certidumbre Tributaria, con el cual se establecieron tres directrices principales: 1) No proponer nuevos impuestos; 2) No aumentar las tasas de los impuestos existentes y 3) No reducir o eliminar los beneficios fiscales ni las exenciones existentes. Por lo tanto, no se ha incrementado la carga fiscal de los productos del tabaco. EL gobierno de México suscribió un Acuerdo de Certidumbre Tributaria el 27 de febrero de 2014, con el cual se establecieron tres directrices principales: 1) No proponer nuevos impuestos; 2) No aumentar las tasas de los impuestos existentes y 3) No reducir o eliminar los beneficios fiscales ni las exenciones existentes. Por lo tanto, no se ha podido incrementar la tasa impositiva, ni indexar la actual a indicadores económicos de inflación. Answer not provided WHO Region of the Americas
Micronesia (Federated States of) Federated States of Micronesia with its four states have different tobacco sales tax and some of the states had increased the tobacco tax. Federated States of Micronesia with its four states have different tobacco sales tax and some of the states had increased the tobacco tax. FSM Congress ratified the FCTC in 2005. The tax policy mandated that every other year after 2005 an increase of $.005 will be charged per cigarette. Our recent draft bill to increase the importation tax on all tobacco products to FSM is under review. WHO Western Pacific Region
Mongolia Law on Excise Tax revised and approved by Parliament in 2017 and tax increased 10% in 2018, will increase 5% in 2019, 5% in 2020. Report not provided Law on Excise Tax revised in 2012 and tax increased WHO Western Pacific Region
Montenegro The policy of price and tax policy were adopted, but not in line with the achievement of health goals, because resources received from tax policy are not used for treatment of diseases caused by tobacco use. Specifically, the funds that are raised on the basis of price increases and excise duties on tobacco products, do not impact directly on the health needs of the population, or to meet the health needs resulting from the consumption of tobacco products The policy of price and tax policy were adopted, but not in line with the achievement of health goals, because resources received from tax policy are not used for treatment of diseases caused by tobacco use. Specifically, the funds that are raised on the basis of price increases and excise duties on tobacco products, do not impact directly on the health needs of the population, or to meet the health needs resulting from the consumption of tobacco products Answer not provided WHO European Region
Myanmar The tax rate on cigar, pipe tobacco and betel preparations became increased in 2017 (60% in 2016 and 80% in 2017), but the tax structure became complicated for cigarettes and cheroots (4 tiers for cigarettes and 2 tiers for cheroots). The tax rate of tobacco products became increased since 2012, April. Previously, the tax rates were 75% for cigarettes, 10% for cheroots, 20% for cigar and 25% for smokeless tobacco. Since 2012, April, it became increased to 100% for cigarettes and 50% for other tobacco products. The prices of tobacco products became slightly increased. Since April, 2015, the government further increases the tax rates to 120% for cigarettes and 60% for other tobacco products. The tax rate of tobacco products became increased since 2012 April. Previously the tax rates were 75% for cigarettes 10% for cheroots 20% for cigar and 25% for smokeless tobacco. Since 2012 April it became increased to 100% for cigarettes and 50% for other tobacco products. The prices of tobacco products became slightly increased. WHO South-East Asia Region
Namibia Report not provided Report not provided Report not provided WHO African Region
Nauru Report not provided in 2014, increased import duty on tobacco 200 cigarettes limit for duty free import Report not provided WHO Western Pacific Region
Nepal Every year, Govt. of Nepals Inland Revenue Department reviews tobacco product taxes along with all other taxes, during budget preparation and increases as agreed by the high level govt committees. However, the current tobacco product tax is minimal, annual increase is also nominal and is not as per international standard. Report not provided Tax in tobacco products is very minimal and is not as per international standard. WHO South-East Asia Region
Netherlands N.A. Excise duty increased but not specifically to reduce the demand for Tobacco. Taxation rate increased January 1 2013 (35 cents/19 cigarettes and 60 cents/40 gram of other smoking tobacco). We have implemented the restrictions of Directive 2008/118/EU article 32-3-a (within the EU) and Directive 2007/74/EU article 8-1-a (EU-third country). WHO European Region
New Zealand Tobacco tax increases of 10% plus the Consumer Price Index component (which commenced in 2010) have continued in 2017 and 2018. Tobacco tax increases of 10% plus the Consumer Price Index component have continued in 2015 and 2016 From 1 November 2014 the duty-free allowance fell from 200 cigarettes to 50 cigarettes. In addition, and also from 1 November 2014, tobacco was removed from the gift concession that currently allows gifts sent from overseas to be free of duty and GST when they arrive in New Zealand, providing they exceed no more than $110 in total value. This meant that all gifts of tobacco products sent to New Zealand are now subject to excise duty and GST. Two further 10% increases in the tax excise (1 January 2013 and 1 January 2014) followed the three increases reported between April 2010 and January 2012. . WHO Western Pacific Region
Nicaragua Answer not provided Answer not provided Report not provided WHO Region of the Americas
Niger Report not provided Answer not provided Report not provided WHO African Region
Nigeria Two days Technical Working Group workshop on tobacco taxation in Nigeria held in Nov 2017 to adopt price and tax measures to reduce the demand for tobacco; Communique issued at the end of the workshop; Administrative process commenced. Answer not provided Answer not provided WHO African Region
Niue Report not provided Report not provided Retailers tend to increase their prices of selling manufactured tobacco by at least a $1 every year WHO Western Pacific Region
Norway Answer not provided Since 1 July 2014, travellers can replace the tobacco tax free quota with 1.5 litres of either wine or beer. Answer not provided WHO European Region
Oman فرض الضرائب 100% من قيمة الشراء ومسموح بإدخال 400 سيجارة في المنافذ. وسوف ترفع الضرائب المقطوعه على التبغ من يونيو 2018 كما هو مرفق في الملف فرض الضرائب 100% من قيمة الشراء ومسموح بإدخال 400 سيجارة في المنافذ. وسوف ترفع الضرائب المقطوعه على التبغ من ابريل 2016 Taxing 100% of the purchase value and audible introduction of 400 cigarettes at ports WHO Eastern Mediterranean Region
Pakistan In Federal Budgets 2015-16 & 2016-17, this Ministry made recommendations to Ministry of Finance/Federal Board of Revenue (FBR). Resultantly, there was an increase of 40.3% in FED on cigarette packs (44.77% on lower slab and 35.89% on upper slabs respectively). In Finance Bill, 2017, FED on upper and lower slabs was increased from Rs.74.10 to Rs.74.80 and Rs.32.98 to Rs. 33.40 respectively. Parallel to this, a new slab with reduction in FED (i.e. Rs.16) has been created. This resulted in decrease in consumer prices of the most sold brands from Rs.72 to Rs.48. This Ministry has evaluated the relevant impact of current tax structure on the revenue growth and growth in production of cigarettes and requested the FBR / Finance to withdraw the 3rd slab. Answer not provided Answer not provided WHO Eastern Mediterranean Region
Palau In 2016, Palau’s President approved legislation RPPL 9-57 that allocates 10% of taxes on tobacco and alcohol to non-communicable disease prevention, 10% of the annual tobacco excise tax revenues and 10% of taxes on alcohol to fund healthcare coverage subscription costs for citizens who are not working and are at least 60 years of age or disabled. Also, the provision of the tax law (RPPL 9-15 regarding the prohibition on duty free sales to international travelers) is now being enforced. As mentioned, on February 17, 2016, Palau’s President approved legislation RPPL 9-57 that allocates 10% of taxes on tobacco and alcohol to non-communicable disease prevention, 10% of the annual tobacco excise tax revenues and 10% of taxes on alcohol to fund healthcare coverage subscription costs for citizens who are not working and are at least 60 years of age or disabled. Also, the provision of the tax law (RPPL 9-15 regarding the prohibition on duty free sales to international travelers) is now being enforced. Effective 01 January 2014 per RPPL 9-15 (see Annex) “a person arriving in the Republic by common carrier may import into Palau free of taxation under subsection (a) one of the following; one opened pack of cigarettes one cigar not exceeding 15 grams; or up to fifteen grams of loose tobacco chewing tobacco or pipe tobacco in an opened package” Section 27 of the legislation stipulates that “no person or entity is exempt from the tobacco excise tax. Any tax exemption enacted prior to the effective date of this section shall not be construed to create an exemption to the tobacco excise tax.” WHO Western Pacific Region
Panama Hasta octubre de 2009 sólo los cigarrillos pagaban el impuesto selectivo al consumo de productos de tabaco. Con la modificación al Código Fiscal mediante la Ley 69 de noviembre de 2009 de equiparaciones, se aplicaron impuestos a todos los productos de tabaco en la siguiente forma: Artículo 32. El artículo 28 de la Ley 45 de 1995 queda así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas, con un mínimo de cincuenta centavos (B/.1.50) por cajetilla. La tarifa del impuesto selectivo al consumo de tabacos, habanos y otros productos derivados del tabaco será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. Este artículo además asigna el uso del 50% de la recaudación para uso de salud y control del contrabando. A partir de septiembre de 2009, el 50% de lo recaudado en el ISC se distribuye así: 40% para el Instituto Oncológico Nacional, 40% para el Ministerio de Salud para desarrollar actividades de prevención y tratamiento de enfermedades asociadas con el consumo de tabaco y un 20% para la Autoridad Nacional de Aduanas con la finalidad de desarrollar actividades de prevención y persecución del contrabando de productos derivados del tabaco. A la fecha los dineros asignados al MINSA se transfiere mes a mes a una subcuenta bancaria, que se manejan financieramente por lo cual pueden seguirse utilizando los recursos de una vigencia fiscal a otra, invirtiéndose principalmente en los siguientes rubros: 1. Promoción de la Salud: financiamiento de acciones orientadas a disminuir el consumo y la exposición al humo de tabaco de segunda mano (EHTSM), relación del tabaco y de la EHTSM con las enfermedades crónicas y otras patologías asociadas al tabaco. 2. Fortalecimiento de Estrategias para la Implementación del CMCT 3. Desarrollo de Capacidades para el Control de Tabaco 4. Fortalecimiento de la vigilancia y control del CMCT y legislación nacional 5. Cooperación Internacional, Cumplimiento de Obligaciones con el CMCT e Investigación 6. Apoyo al Diagnóstico y Tratamiento Apoyo al Diagnóstico: Insumos de Laboratorio Apoyo al Diagnóstico: Equipos Biomédicos y de Oficina 7. Tratamiento Farmacológico: Cesación y Enfermedades Crónicas Se mantiene la exigencia a las comercializadoras de productos de tabaco en puntos de venta como los aeropuertos internacionales y puertos marítimos que cuentan con servicios de dutty free de cumplir con las medidas de prohibición de la publicidad, promoción y patrocinio de productos de tabaco, como también exigir a los pasajeros la presentación de los pases de abordar, al momento de la compra, sin los cuales no se puede hacer la venta. No se pueden dispensar más de dos cartones de cigarrillo por viajero. Todas las promociones se han prohibido y la publicidad ha sido removida de los puntos de venta de las operadoras de dutty free con que cuenta el país. Al igual que en el resto de los puntos de venta en el país, los productos no se pueden exhibir y se colocan en gabinetes con vidrios ahumados oscuros a fin de que se cumpla con el decreto Ejecutivo 611 de 2010. El artículo 57 de la Ley 49 de 2009, modifica el artículo 17 de la Ley 13 de 2008, indicando que se prohibe la venta de productos de tabaco en los establecimientos comerciales o negocios ubicados en las zonas libres terrestres que se encuentran en las fronteras del país. A mediados del año 2017, se realizó una incautación masiva de cigarrillos en el dutty free del Aeropuerto Internacional de Tocumen por incumplimiento de la prohibición total de publicidad, promoción y patrocinio de productos de tabaco. Detalles del Uso de los impuestos en la presentación. Impuesto del Tabaco en Panamá. http://www.gorgas.gob.pa/SitioWebTabaco/Documentos.htm Hasta octubre de 2009 sólo los cigarrillos pagaban impuestos. Con la modificación al Código Fiscal mediante la Ley 69 de noviembre de 2009 de equiparaciones, se aplicaron impuestos a todos los productos de tabaco en la siguiente forma: Artículo 32. El artículo 28 de la Ley 45 de 1995 queda así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas, con un mínimo de cincuenta centavos (B/.1.50) por cajetilla. La tarifa del impuesto selectivo al consumo de tabacos, habanos y otros productos derivados del tabaco será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. Este artículo además asigna el uso del 50% de la recaudación para uso de salud y control del contrabando. A partir de septiembre de 2009, el 50% de lo recaudado en el ISC se distribuye así: 40% para el Instituto Oncológico Nacional, 40% para el Ministerio de Salud para desarrollar actividades de prevención y tratamiento de enfermedades asociadas con el consumo de tabaco y un 20% para la Autoridad Nacional de Aduanas con la finalidad de desarrollar actividades de prevención y persecución del contrabando de productos derivados del tabaco. A la fecha los dineros asignados al MINSA se transfiere mes a mes a una subcuenta bancaria y se manejan financieramente por lo cual pueden seguirse utilizando de una vigencia fiscal a otra, invirtiéndose principalmente en los siguientes rubros: 1. Promoción de la Salud: financiamiento de acciones orientadas a disminuir el consumo y la exposición al humo de tabaco de segunda mano (EHTSM), relación del tabaco y de la EHTSM con las enfermedades crónicas y otras patologías asociadas al tabaco. 2. Fortalecimiento de Estrategias para la Implementación del CMCT 3. Desarrollo de Capacidades para el Control de Tabaco 4. Fortalecimiento de la vigilancia y control del CMCT y legislación nacional 5. Cooperación Internacional, Cumplimiento de Obligaciones con el CMCT e Investigación 6. Apoyo al Diagnóstico y Tratamiento Apoyo al Diagnóstico: Insumos de Laboratorio Apoyo al Diagnóstico: Equipos Biomédicos y de Oficina 7. Tratamiento Farmacológico: Cesación y Enfermedades Crónicas Se mantiene la exigencia a las comercializadoras de productos de tabaco en puntos de venta como los aeropuertos internacionales y puertos marítimos que cuentan con servicios de dutty free de cumplir con las medidas de prohibición de la publicidad, promoción y patrocinio de productos de tabaco, como también exigir a los pasajeros la presentación de los pases de abordar, al momento de la compra, sin los cuales no se puede hacer la venta. No se pueden dispensar más de dos cartones de cigarrillo por viajero. Todas las promociones se han prohibido y la publicidad ha sido removida de los puntos de venta de las operadoras de dutty free con que cuenta el país. Al igual que en el resto de los puntos de venta en el país, los productos no se pueden exhibir y se colocan en gabinetes con vidrios ahumados oscuros a fin de que se cumpla con el decreto Ejecutivo 611 de 2010. El artículo 57 de la Ley 49 de 2009, modifica el artículo 17 de la Ley 13 de 2008, indicando que se prohibe la venta de productos de tabaco en los establecimientos comerciales o negocios ubicados en las zonas libres terrestres que se encuentran en las fronteras del país. Detalles del Uso de los impuestos en la presentación. Impuesto del Tabaco en Panamá. http://www.gorgas.gob.pa/SitioWebTabaco/Documentos.htm Hasta octubre de 2009 sólo los cigarrillos pagaban impuestos. Con la modificación al Código Fiscal mediante la Ley 69 de noviembre de 2009 de equiparaciones. se aplicaron impuestos a todos los productos de tabaco en la siguiente forma: Artículo 32. El artículo 28 de la Ley 45 de 1995 queda así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. con un mínimo de cincuenta centavos (B/.1.50) por cajetilla. La tarifa del impuesto selectivo al consumo de tabacos. habanos y otros productos derivados del tabaco será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. Este artículo además asigna el uso del 50% de la recaudación para uso de salud y control del contrabando. A partir de septiembre de 2009. el 50% de lo recaudado en el ISC se distribuye así: 40% para el Instituto Oncológico Nacional. 40% para el Ministerio de Salud para desarrollar actividades de prevención y tratamiento de enfermedades asociadas con el consumo de tabaco y un 20% para la Autoridad Nacional de Aduanas con la finalidad de desarrollar actividades de prevención y persecución del contrabando de productos derivados del tabaco. A la fecha los dineros asignados al MINSA se transfiere mes a mes a una subcuenta bancaria y se manejan financieramente por lo cual pueden seguirse utilizando de una vigencia fiscal a otra. invirtiéndose principalmente en los siguientes rubros. Se mantiene la exigencia a las comercializadoras de productos de tabaco en puntos de venta como los aeropuertos internacionales. puertos marítimos y terrestres que cuentan con servicios de dutty free cumplir con las medidas de prohibición de la publicidad. promoción y patrocinio de productos de tabaco. como también exigir a los pasajeros la presentación de los pases de abordar. al momento de la compra. sin los cuales no se puede hacer la venta. No se pueden dispensar más de dos cartones de cigarrillo por viajero. Todas las promociones se han prohibido y la publicidad ha sido removida de los puntos de venta de las operadoras de dutty free con que cuenta el país. Al igual que en el resto de los puntos de venta en el país. los productos no se pueden exhibir y se colocan en gabinetes con vidrios ahumados oscuros a fin de que se cumpla con el decreto Ejecutivo 611 de 2010 WHO Region of the Americas
Papua New Guinea Application of Tobacco Tax is in the process of discussion with the Finance Department. Finance Department will take on this however, did not agree that the portion will be paid to the Tobacco Control Fund for the purpose of implementing tobacco control program. Application of Tobacco Tax is in the process of discussion with the Finance Department. Finance Department will take on this however, did not agree that the portion will be paid to the Tobacco Control Fund for the purpose of implementing tobacco control program. Currently taxation is set by Treasury and Finance without specific regard to health benefits but the Department of Health is negotiating with Treasury and Finance to increase tobacco tax with the aim of reducing consumption and contributing to a public health tobacco control fund. WHO Western Pacific Region
Paraguay La Ley Nº 5538/15 y el Decreto Nº4694/15, por la cual se fijan las tasas del impuesto selectivo al consumo de tabaco, con un incremento de 13% al 16%. La Ley Nº 5538/15 y el Decreto Nº4694/15, por la cual se fijan las tasas del impuesto selectivo al consumo de tabaco de 13% al 16%. La ley 4045/10 ha provocado un ligero aumento del impuesto selectivo al consumo de productos de tabaco. del 12% al 13%.. WHO Region of the Americas
Peru El Ministerio de Economía y Finanzas (MEF) elevó el Impuesto Selectivo al Consumo (ISC) aplicable a los combustibles más contaminantes y a los cigarrillos, respectivamente, argumentando que busca reducir las externalidades negativas que estos productos generan a la salud de la población y al medio ambiente. incremento el impuesto selectivo al consumo de S/ 0.06 a S/ 0.18 por cigarrillo - año 2016 Ha habido cambios en el esquema tributario, pues se incremento el impuesto selectivo al consumo de S/ 0.06 a S/ 0.18 por cigarrillo, a través del Decreto Supremo N° 112-2016-EF, el mismo que ha entrado en vigencia esta año. No ha habido cambios en el esquema tributario aplicado al tabaco desde el año 2010. Sin embargo se adjunta normas vinculadas a cigarrillos. según nuestra competencia. En el caso del TUO. la aplicación del Impuesto Selectivo al Consumo (ISC) a los cigarrillos se encuentra desarrollada en el Título II. WHO Region of the Americas
Philippines Since the passage of RA 10351 or the Sin Tax Bill, the Department of Health (DOH) had received sin tax incremental revenues earmarked for health from the excise tax on alcohol and tobacco products. The DOH budget increased by almost three-fold, from Php 53 billion in 2013 to Php 148 billiion in 2017. Forty percent or Php 58.9 billion of the 2017 health budget is contributed by the Sin Tax. Since the passage of the Sin tax Bill, the Department of Health (DOH) had received sin tax incremental revenues earmarked for health from the excise tax on alcohol and tobacco products. Department of Health budget increase by 57% in 2014 and is expected to increase by 63% in 2015 from the 2013 budget level. Answer not provided WHO Western Pacific Region
Poland Answer not provided The Polish fiscal policy in the field of excise duties on tobacco products takes into account the provisions of Article 6 of the WHO Framework Convention on Tobacco Control and the guidelines of the Act of 9 November 1995 on protection of health against the consequences of use of tobacco and tobacco products. The structure of excise duties is an important factor in terms of limiting and even helping to stop smoking. Functioning in Poland since 2009, the specific and ad valorem excise duty rates system on cigarettes and smoking tobacco is proving to be an effective instrument in tobacco tax policy. Even in present situation when the excise duty rates (specific and ad valorem) on cigarettes and smoking tobacco has not been increased since period of time covered by previous questionnaire, the ad valorem excise duty rates (at an unchanged level of 31,41% of retail selling price) generate higher revenues because of systematic increases of retail selling prices of tobacco products over past two years. The increasing retail selling prices constitute a major economic barrier for smokers, especially for young people, providing an incentive to reduce or even give up smoking. Also other measures aimed at reducing the consequences of smoking complement the excise duty system on tobacco products. One of such developments consists on allocating 0.5% of the excise duty perceived on tobacco products to combat the consequences of smoking. The Polish fiscal policy in the field of excise duties on tobacco products takes into account the provisions of Article 6 of the WHO Framework Convention on Tobacco Control and the guidelines of the Act of 9 November 1995 on protection of health against the consequences of use of tobacco and tobacco products (OJ of 2010 No. 81 item 529 consolidated text). The excise duty on tobacco products and its annual increases are essential to reduce the popularity of tobacco use among adults and young people in Poland. The structure of excise duties is also an important factor in terms of limiting and even stopping smoking. Since 2009 in Poland is functioning the specific and ad valorem excise duty system on cigarettes and smoking tobacco. The increases of excise duty on these products are made by increasing the specific excise duty rate and by leaving the ad valorem excise duty rate at a fixed level. This policy is in line with the recommendations of the European Commission and the WHO. The excise duty increases and consequently the retail prices increases on tobacco products - introduced in 2012 and 2013 - are higher than the inflation rate. The increasing retail prices are a major economic barrier for smokers especially for young people providing an incentive to reduce or even give up smoking. The consequence of the increases is an annual ever higher decline in sales (in consumption) which is undoubtedly a positive development for the achievement of health objectives. The new regulation i.e. the excise duty on raw tobacco (tobacco leaves) introduced in 2013 has as a major goal to counter the illegal production and sales of tobacco products. WHO European Region
Portugal Taxes on tobacco products are applied over all tipes of tobacco products on a annual basis. These taxes were slithly raised annualy. Taxes on tobacco products are applied over all tipes of tobacco products on a annual bais. These taxes were slithly raised annualy. From 1st January 2016 internet sales and cross border tobacco shopping is prohibited. The Law 37/2007 of 14th August, modified by the Law 109/2015 of 26th August, that entered into force on the 1st January 2016, establishes a smoking prohibition in all enclosed public places, schools, health services, work places, airports and public transport. However, there are some exceptions: it is possible to create smoking rooms in restaurants, pubs and bars, bingos and casinos, hotels, prisons, psychiatric hospitals and airports. These smoking rooms must have certain conditions: they should be totally enclosed and signalized, have a ventilation with a negative pressure of a minimum of 5 Pascal, no minors are allowed inside, no food or other services can be offered. In leisure establishments, bingos, betting rooms and casinos it will be possible to create smoking areas of a maximum of 40% of the gambling areas. Secondary legislation, from Health, Environment and Economy Ministers, needs yet to be published, in order to specify other requirements for these smoking rooms. However, the smoking areas or smoking rooms already in place on the 1st January 2016, that accomplish with the requirements of the previous tobacco law, can be allowed until 31 December 2020. A moderate aggravation of taxation levels in all tobacco products with medium increases in all types of taxes (specific ad valorem and minimum excise duty) seem to have led to a decrease in consumption of major tobacco products. WHO European Region
Qatar - Enforce stricter regulation on licensing and importation processes of tobacco industry in MoPH. - Qatar is revising the taxation system to introduce excise tax system which should at least 70% of retail price. That can be implemented in addition to other types of taxes including the custom fees/tariff. - Enforce fees on licensing and importation processes of tobacco industry in MoPH. - Qatar is thinking about implementing the excise tax system which should at least 70% of retail price. That can be implemented in addition to other types of taxes including the custom fees/tariff. Answer not provided WHO Eastern Mediterranean Region
Republic of Korea *In order to impose similar tax level for all types of tobacco products, tax on the HTP using tobacco sticks(e.g. iQOS, Glo, lil), newly launched in domestic market since May 2017, has been increased up to 90% of tax imposed on cigarettes. - Individual consumption tax: KRW 126 to KRW 529 per 20 sticks (Nov. 2017) - Health Promotion Fund: KRW 438 to KRW 750 per 20 sticks (Dec. 2017) - Tobacco excise tax: KRW 528 to KRW 897 per 20 sticks (Jan. 2018) *The National Health Promotion Act amended in July 2014 to impose the Health Promotion Fund on diverse tobacco products including pipe tobacco, cigar, cut tobacco, waterpipe, chew, snuff and snus. *Increasing the share of the taxes in tobacco price from 62% to 73.7%, which led 80% increase in the retail tobacco price. (average price of a pack of cigarettes raised from KRW 2,500 to KRW 4,500, enforced in January 2015) -The amount of manufactured cigarettes being carried out from the factory has reduced by 29.6% from 4.5 billion packs in 2014 to 3.2 billion packs in 2015. Sales volume of the cigarettes has also decreased by 23.7% from KRW 4.4 billion in 2014 to KRW 3.3 billion in 2015. *As tobacco products have been excluded from tax-free shops (for international travellers after entering into the country) from January 2016, foreign tourists should pay tax including individual consumption tax and VAT when buying tobacco products. Answer not provided WHO Western Pacific Region
Republic of Moldova From 2016 specific tobacco taxes increased gradually, for filtered cigarettes by 20%, for non-filtered by 120%. In 2017 were introduced minimum prices for cigarettes and in 2018 prices are almost double than in 2016 Answer not provided Answer not provided WHO European Region
Romania Report not provided Report not provided Answer not provided WHO European Region
Russian Federation Report not provided Установлены равные ставки акцизов для сигарет с фильтром и без фильтра, включая увеличение адвалорной и специфической ставок акцизов. Ежегодно повышается уровень акцизов на сигареты и папиросы. Согласно Налоговому кодексу Российской Федерации, минимальная ставка акцизов на сигареты составляет в 2016 г. – 1680 р. за 1000 штук, в 2017 - 1930 р. за 1000 штук. Минимальный уровень налогообложения сигарет в странах Евросоюза с 2014 г. составляет 90 евро за 1000 сигарет. Темпы роста акцизов в России составили 42% в 2014 г., 28% в 2015 г., 26% в 2014 г. Excise taxes raised from 2012 to 2014 with 510-1040 rubles per 1000 cigarettes. However this increase is insufficient to achieve the target indicator the Concept of public policy to counter tobacco use in the 2010-2015 approved by the Government of the Russian Federation dated September 23 2010 No. 1563-r i.e. the average among member countries of the who European region (730 dollars per 1000 cigarettes in 2013 to 3900 roubles in 2015). WHO European Region
Rwanda Report not provided Report not provided Report not provided WHO African Region
Saint Kitts and Nevis Report not provided Answer not provided Report not provided WHO Region of the Americas
Saint Lucia Taxes on tobacco products have increased to 63.5% ad valorem plus a specific tax per 1000 cigarettes or per kilogram based on the tobacco product. Answer not provided Report not provided WHO Region of the Americas
Saint Vincent and the Grenadines Report not provided Report not provided Report not provided WHO Region of the Americas
Samoa Limit of 1 carton of duty free cigarettes (10 packets of 20 sticks) for international travelers. Increase of Excise tax. Limit of 1 carton of duty free cigarettes (10 packets of 20 sticks) for international travelers. Increase of Excise tax. Report not provided WHO Western Pacific Region
San Marino In San Marino there are no international airports, ports or railway stations. No duty-free shops selling tobacco. On progress, see B84. In San Marino there are no international airports, ports or railway stations. No duty-free shops selling tobacco. On progress, see B84. Answer not provided WHO European Region
Sao Tome and Principe Answer not provided Report not provided With the aggravation of Fee-percentage and import of all tobacco products in 2009 the Gobierno has succeeded in reducing tobacco consumption due to rising prices WHO African Region
Saudi Arabia تم فرض ضريبة انتقائية على منتجات التبغ وقيمتها 100% وذلك في26 \5\2017 . Recently, there is an increase of taxes 100% but it is not replaced by specific taxation. However, there is a royal permission to introduce specific taxes for tobacco products, thus it is not yet implemented . 1. Royal approval No. 7/5/748 to lift customs duties on tobacco and its derivatives to 50% instead of 30% and then lifted from 70% to 100% as of 1/7/1997. 2. Address Royal No. 1237 on 10/1/valid 24/11/2012 is agreeing to a selective tax on tobacco and its derivatives 3. Higher fees are in the discussion stage with customs administrations. WHO Eastern Mediterranean Region
Senegal Le Sénégal a atteint depuis deux (2) le plafond fixé par lUEMOA qui est de 45 % pour la taxe daccise pour la cigarette. Le nouveau projet des directives de lUEMOA pour changer la taxation a été élaboré et le processus de validation est trés avancé. Il y a un projet de directives préconisant un taux de taxation de 70 % et un système de taxation mixte. Le processus de validation de la directive est trés avancé. Answer not provided Nous sommes au Sénégal dans un système ad valorem multi tiers avec des taux différents. En 2013 le gouvernement a réduit la différence entre les taux de taxation : Les prémiums sont restés à 45% (plafond UEMOA) et les économiques sont passées de 20 à 40%. Cette réduction est très importante parce qu’elle tend à annihiler le phénomène de down switching. WHO African Region
Serbia The Republic of Serbia changed the Excise Law in 2016 to regulate the excise policy related to cigarettes and other tobacco products until 2020 with the aim of harmonization with the European Union tax policy and total excise burden according to the Council Directive No. 2011/64. According to the Excise Law specific excise rate increases every six months, while the value of ad valorem is constant. In this way there is a steady increase of the Government budget due to excise from cigarettes, since the budget revenue cannot rely on the price policy of manufacturers and importers (The Government does not directly regulate the price policy of tobacco products). However, through the tax policy measures Government indirectly influences on constant increase of tobacco product prices to avoid changes in structure and scope of consumption that would jeopardize budget revenues, having in mind that the measures should not oppose public health policy objectives. As mentioned previously, the specific earmarking on all tobacco products according to the Tobacco Law, that was intended for preventive activities, was abolished, with the aim to make all obligations of tax payers more transparent. However, the consequence is that no fund for preventive activities exists any more. The Republic of Serbia changed the Excise Law in 2012 to regulate the excise policy related to cigarettes and other tobacco products until 2016 with the aim of harmonization with the European Union tax policy and total excise burden according to the Council Directive No. 2011/64. According to the Excise Law specific excise rate has been increasing every six months, while the ad valorem is constant. In this way the steady increase of the Government budget due to excise from cigarettes is established, since the budget is in a great extend dependent from the price policy of manufacturers and importers. The Government does not directly regulate the price policy of tobacco products, but through the tax policy measures indirectly influences on constant increase of tobacco product prices. As mentioned previously, the specific earmarking on all tobacco products according to the Tobacco Law, that was intended for preventive activities, was abolished, with the aim to make all obligations of tax payers more transparent. However, the consequence is that no fund for preventive activities exists any more. In 2012 the Excise Law was changed as to regulate the excise policy until 2016 with the aim of harmonization with the excise policy of European Union. According to the Law the amount of the specific excise has been increased every six months. The ad valorem component has been reduced irrelevant of the time period. In this way the conditions were established to increase incomes from the excise on cigarettes since the budget'' income is in a substantial way independent from the producers'' and importers'' price policy taking into account that the Government does not directly regulate the price of cigarettes but through the tax policy measures influences on steady increase of the tobacco product prices. At the same time the market is protected from the bad quality cigarettes and in this way the demand for cigarettes is reduced. At the same time the weighted average retail selling price of cigarettes has been introduced (since 2012) instead of “the most popular price category of tobacco products” and as a consequence there is an increase of the minimal excise on cigarettes and other tobacco products. Moreover since 2012 the specific earmarking (so called “budget''s dinar”) on all tobacco products according to the Tobacco Law was abolished and integrated into the specific excise on cigarettes (the last value of the this specific earmarking in 2012 was 1.66 RSD per package of cigarettes). It has also been made mandatory to make inventory of all stock of cigarettes when the value of specific excise and minimal excise changes and to the quantity of cigarettes above allowed number calculate and pay excise tax. There are also other measures that have influence on tobacco consumption such as bans and restrictions regulated by the Tobacco law (banning sales of cigarettes to minors; banning the sale of tobacco products which are directly accessible; banning the sale through vending machines; production and sale of sweets snacks or toys in the form of tobacco products; banning sale of packages less than 20 cigarettes; mandatory health warning on all tobacco products etc.). WHO European Region
Seychelles In Seychelles, the excise tax on all tobacco products has increased by 10% as from May 2017. This will bring the proportion of total tax as a percent of total cost of cigarettes from around >72%, in line with recommendation by WHO. In Seychelles, the excise tax on all tobacco products has increased by 50% as from January 2015. This will bring the proportion of total tax as a percent of total cost of cigarettes from around 60 % to more than 65%, in line with recommendation by WHO. Answer not provided WHO African Region
Sierra Leone Import regulations: Free import (irrespective of age) of the 200 cigarettes or 250 grams of tobacco. Export regulations: Free export of a reasonable quantity of imported tobacco for personal use. Answer not provided Answer not provided WHO African Region
Singapore In 2018, tobacco excise levels were increased by 10% for cigarettes and other manufactured tobacco products to 42.7 cents per stick and SGD 427 per kg respectively. There are no Duty free concessions of tobacco allowed in Singapore In 2014, tobacco excise levels were increased by 10% for cigarettes and other manufactured tobacco products to 38.8 cents per stick and SGD 388 per kg respectively. Singapore had utilized tobacco taxation strategy successfully since the early 1990s to reduce the smoking prevalence. Between 2011 and 2013 increases in the excise rates for alternative tobacco products such as beedies ang hoon and unmanufactured tobacco have been raised. This is part of an ongoing process to harmonise the tax rates in all tobacco products so that an uniform rate is achieved. In 2014 tobacco excise levels were increase by 10% for cigarettes and other manufactured tobacco products to 38.8 cents per stick and SGD 388 per/kg respectively as part of a measure to decrease the consumption of tobacco. There are no Duty-free concessions for tobacco allowed in Singapore WHO Western Pacific Region
Slovakia Report not provided Answer not provided Slovakia increased tax rate of cigarettes from October 1. 2012 WHO European Region
Slovenia Increase of excise duty on cigarettes. Implementing excise duty on electronic cigarettes and heated tobacco. Increase of excise duty on cigarettes. Implementing excise duty on electronic cigarettes and heated tobacco. Increase of excise duty on smoking tobacco products. WHO European Region
Solomon Islands There is 35% increase in excise tax over the past 4 years. (10% in 2014, 10% in 2016,15% in 2017). No increase in excise in 2015. We are considering another increase this year. Report not provided There was a 20% increase in excise tax made on the 1st of May 2013 WHO Western Pacific Region
South Africa Annual increase in Excise duties. Cigarette excise duties have been increasing at an average of R0.78 per packet of 20 sticks over the past five years. Year Increase in rand values Increase in percentage Total value 2010 R1.24 16% R8.94 2011 R0.80 8.95% R9.47 2012 R0.58 5.95% R10.32 2013 R0.60 5.81% R10.92 2014 R0.68 6.23% R11.60 Average R0.78 8.59% Annual increase in Excise duties. Cigarette excise duties have been increasing at an average of R0.78 per packet of 20 sticks over the past five years. Year Increase in rand values Increase in percentage Total value 2010 R1.24 16% R8.94 2011 R0.80 8.95% R9.47 2012 R0.58 5.95% R10.32 2013 R0.60 5.81% R10.92 2014 R0.68 6.23% R11.60 Average R0.78 8.59% For the increases in taxation rates see Annex 1. WHO African Region
Spain La última modificación impositiva fue la realizada mediante el Real Decreto-ley 3/2016, de 2 de diciembre, habiéndose aprobado nuevas subidas de impuestos para los cigarrillos y la picadura de liar. No se han producido cambios respecto a los puros y puritos y a las demás labores de tabaco. No se han aprobado nuevos cambios legislativos en la imposición de productos del tabaco desde los notificados en el último informe. La última modificación fue la realizada mediante el Real Decreto-ley 7/2013, de 28 de junio. a.- El Real Decreto-ley 7/2013. de 28 de junio regula actualmente la imposición sobre los productos de tabaco. Entre los cambios respecto a la Ley 16/2012 de 27 de diciembre. cabe destacar el aumento en el impuesto específico del 175% sobre la picadura para liar y del 26.18% sobre los cigarrillos. en relación con los valores previos. El impuesto mínimo también aumentó. alcanzando un aumento del 22.06% en los cigarros y cigarritos. respecto al valor previo. Sin embargo. el Real Decreto-ley 7/2013. de 28 de junio aplicó un descenso del 3.95% en el impuesto proporcional sobre cigarrillos respecto al valor de 53.1% recogido en la Ley 16/2012 de 27 de diciembre. La Ley 16/2012 de 27 de diciembre aumentó los impuestos mínimos sobre las distintas labores de tabaco en relación con la legislación hasta entonces vigente. el Real Decreto-ley 20/2012 de 13 de julio. e introdujo un sistema de doble impuesto mínimo para garantizar una mayor fiscalidad sobre las labores más baratas. A su vez. el Real Decreto-ley 20/2012 de 13 de julio introdujo el impuesto mínimo sobre cigarros y cigarritos. y respecto al Real Decreto-ley 12/2012 de 30 de marzo. supuso en la picadura de liar un aumento relativo del 6.67% en el impuesto mínimo y en los cigarrillos. un aumento leve en el impuesto mínimo y específico y un descenso en el impuesto proporcional. b.- los productos del tabaco y sus precios para la venta en tiendas libres de impuestos deben ser autorizados por el Ministerio de Hacienda. WHO European Region
Sri Lanka There is a restriction, no tobacco products in the arrival duty free shops. There is a limit to bring from abroad Answer not provided Report not provided WHO South-East Asia Region
Sudan ضرورة زيادة الضرائب علي منتجات التبغ Report not provided Report not provided WHO Eastern Mediterranean Region
Suriname Suriname maintains the increased price and tax measures in order to reduce tobacco consumption by various segments of the population, particularly to discourage consumption among young persons. Suriname maintains the increased price and tax measures in order to reduce tobacco consumption by various segments of the population, particularly to discourage consumption among young persons. Suriname has increased the price and tax measures in the past 2 years since these are effective and important means of reducing tobacco consumption by various segments of the population in particular young persons. WHO Region of the Americas
Swaziland Report not provided Sin Tax on tobacco has been introduced in the form of a "levy”. Report not provided WHO African Region
Sweden Sweden has had minor tax increases on tobacco in both 2017 and 2018 due to indexation based on consumer price index. Sweden has had tax increases on tobacco in both 2015 and 2016. No tax increases since January 2012. Changes since January 2013. Tobacco tax be paid for the Customs Service directly at import when cigarettes. cigars. cigarillos. smoking tobacco. snuff or chewing tobacco imported from a country outside the EU WHO European Region
Syrian Arab Republic Answer not provided Answer not provided Report not provided WHO Eastern Mediterranean Region
Tajikistan Report not provided Report not provided Answer not provided WHO European Region
Thailand There was an increase in tobacco tax rate on February 9, 2016. The excise department adjusted tobacco tax rates on all types of tobacco aimed at both controlling cigarette consumption and increasing revenue. Tobacco tax rate in accordance with its ad valorem is increased from 87% in 2012 to 90% in 2016 based on the ex-factory price and in accordance with its specific minimal tax from 1 baht per gram to 1.10 baht per gram And in 16th September 2017, there was a tax system reformation . Now there are 2 tiers of tobacco tax which are calculated in combination system. Below are 21 August 2012 government-adjusted tobacco tax rates on all types of tobacco aimed at both controlling cigarette consumption and increasing revenue . Excise tax on cigarettes is increased from 85% in /2009 to 87% in 2012 based on the ex-factory price and is calculated based on the valorem. Below are 21 August 2012 government-adjusted tobacco tax rates on all types of tobacco aimed at both controlling cigarette consumption and increasing revenue . Excise tax on cigarettes is increased from 85% in /2009 to 87% in 2012 based on the ex-factory price and is calculated based on the valorem. WHO South-East Asia Region
The former Yugoslav Republic of Macedonia Tax inclusive retail sales price (TIRSP) for a pack of 20 cigarettes 2015 - MKD 55 (Price of lowest cost brand of cigarettes) Tax inclusive retail sales price (TIRSP) for a pack of 20 cigarettes 2015 - MKD 125 (Price of Marlboro and similar brand cigarettes) Tax inclusive retail sales price (TIRSP) for a pack of 20 cigarettes 2015 - MKD 55 (Price of lowest cost brand of cigarettes) Tax inclusive retail sales price (TIRSP) for a pack of 20 cigarettes 2015 - MKD 125 (Price of Marlboro and similar brand cigarettes) Answer not provided WHO European Region
Timor-Leste Answer not provided Report not provided Report not provided WHO South-East Asia Region
Togo Les augmentations successives de taxes sur le tabac depuis trois ans témoignent aussi de la volonté politique du Gouvernement togolais à lutter contre le tabagisme. En effet, le Gouvernement du Togo a respectivement augmenté la taxe daccise sur le tabac de 5% en 2010, 2011, et 2012. La dernière augmentation de 5 % en 2012 porte la taxe daccise sur les produits du tabac à 45 %, lun des meilleurs taux au sein des pays membres de lUnion Économique et Monétaire Ouest Africaine (UEMOA) au sein de laquelle le plafond recommandé pour la taxe daccise est de 45 %. Les augmentations successives de taxes sur le tabac depuis trois ans témoignent aussi de la volonté politique du Gouvernement togolais à lutter contre le tabagisme. En effet, le Gouvernement du Togo a respectivement augmenté la taxe daccise sur le tabac de 5% en 2010, 2011, et 2012. La dernière augmentation de 5 % en 2012 porte la taxe daccise sur les produits du tabac à 45 %, lun des meilleurs taux au sein des pays membres de lUnion Économique et Monétaire Ouest Africaine (UEMOA) au sein de laquelle le plafond recommandé pour la taxe daccise est de 45 %. Les augmentations successives de taxes sur le tabac depuis trois ans témoignent aussi de la volonté politique du Gouvernement togolais à lutter contre le tabagisme. En effet le Gouvernement du Togo a respectivement augmenté la taxe daccise sur le tabac de 5% en 2010 2011 et 2012. La dernière augmentation de 5 % en 2012 porte la taxe daccise sur les produits du tabac à 45 % lun des meilleurs taux au sein des pays membres de lUnion Economique et Monétaire Ouest Africaine (UEMOA) au sein de laquelle le plafond recommandé pour la taxe daccise est de 45 %. WHO African Region
Tonga Report not provided Sales to travelers remain the same but the excise tax increased in 2015 from $250 to $255 per 1000 cigarettes for imported tobacco products. There was an amendment for the Tobacco Regulation that passed in Parliament in 2013 for imported duty free manufactured tobacco including cigarettes not to exceed 250 grams aggregate (250 cigarettes shall be deemed to be equivalent to 250 grams of tobacco) or 50 cigars imported by a person above the age of 18 years. This amendment was made as a change from 500 cigarettes in the Principal Regulation to 250 cigarettes. See Customs Duty Order 2013 in Annex 3. WHO Western Pacific Region
Trinidad and Tobago Tax free only up to 10 packs of 20 cigarettes (200 cigarettes) for in-going and out-going travelers. Any additional products purchased would be taxed. Tax free only up to 10 packs of 20 cigarettes (200 cigarettes) for in-going and out-going travelers. Any additional products purchased would be taxed. There were no changes in taxation and pricing for the reporting period WHO Region of the Americas
Tunisia Answer not provided Answer not provided Au cours des année 2013 et 2014. il y a eu augmentation de prix du tabac à 3 reprises. mais ces augmentations sont tellemement minimes qu''elles n''entrainent pas une diminution de la consummation. WHO Eastern Mediterranean Region
Turkey Answer not provided Tax rate has gradually increased from 65% to 65,25% since 2011 for cigarettes containing tobacco. Moreover, minimum tax amount has also gradually increased from 0,1450 (TL/piece-gram) to 0,2210. Turkey started to apply a tax amount which is 0,2468 for a box of cigarettes Tax rate has gradually increased from 65% to 65 25% since 2011 for cigarettes containing tobacco. Moreover minimum tax amount has also gradually increased from 0 1450 (TL/piece-gram) to 0 1875. Turkey started to apply a tax amount which is 0 13 for a box of cigarettes. WHO European Region
Turkmenistan За 2017 год цены на табачные изделия возросли на 25 % по сравнению с 2016 годом Также акцизный налог на табачные изделия повысился на 25 % по сравнению с 2016 годом. Ограничен ввоз в Туркменистан лицами, совершающими международные поездки сигарет промышленного производства до 2 пачек на человека. с апреля 2015 года введено ограничение ввоза сигарет для личного пользования в количестве 2 пачек на одного человека 1. Sharp rise in tobacco prices in early 2012 - about 3 times or 200%. 2. Restricting importation of tobacco products (cigarettes) on the territory of Turkmenistan for the returning international travellers - no more than 20 packs per person (400 sticks of cigarettes). WHO European Region
Tuvalu Report not provided Report not provided Taxation workshop held in April 2014 to train tax technocrats within the Customs department to develop models for analyzing and proposing new taxes structures or levels. WHO Western Pacific Region
Uganda Report not provided There was a general tax increase on cigarettes in the financial year 2013/2014. There was a general tax increase on cigarrettes in the financial year 2013/2014 WHO African Region
Ukraine In 2016-2017 excise tax was increased, and tobacco price increase was above the inflation rate and so tax policy did contribute to the reduction of tobacco consumption In the past two years excise tax was increased, but tobacco price increase was below inflation rate and so tax policy almost did not contributed to reduction of tobacco consumption In the past two years tax policy almost did not contributed to reduction of tobacco consumption WHO European Region
United Arab Emirates بالإضافة الي ضريبة الإدخال الجمركي المفروضة منذ عام 1981 تم فرض الضريبة الإنتقائية علي منتجات التبغ منذ أكتوبر2017 بنسبة 100% كما أن جميع منتجات التبغ تخضع لضريبة القيمة المضافة 5% من اول يناير 2018 هناك ضريبة ادخال جمركية فقط 100% منذ 1981 There has been only a 100 % octroi tax on imports since 1981. WHO Eastern Mediterranean Region
United Kingdom of Great Britain and Northern Ireland In the 2017 Autumn Budget, the UK Government announced that duty rates on all tobacco products would increase by two percentage points above retail price index inflation until the end of this Parliament. Hand rolling tobacco has increased by an additional one percentage point. These changes came into effect on 22 November 2017. Minimum Excise Tax for cigarettes was set at £280.15 per 1,000 cigarettes, with effect from 22 November 2017. This has caused retail prices to increase. https://www.gov.uk/government/publications/rates-and-allowances-excise-duty-tobacco-duty/excise-duty-tobacco-duty-rates In the 2015 Budget, the UK Government announced that duty on all tobacco products will increase by 2% above inflation with effect from 15 March 2015. This has caused retail prices to increase. In the 2013 Budget the UK Government announced that duty on all tobacco products will increase by 2 per cent above the Retail Price Index (RPI) with effect from 20 March 2013. WHO European Region
United Republic of Tanzania Answer not provided Answer not provided Answer not provided WHO African Region
Uruguay Desde el último informe se han producido 2 aumentos de impuestos (IMESI): diciembre 2016 y diciembre 2017. Desde el último informe se han producido 3 aumentos de impuestos (IMESI): diciembre 2014, junio 2015 y enero 2016. No se han producido aumentos de impuestos desde febrero 2010. WHO Region of the Americas
Uzbekistan Report not provided В процессе разработки проекта постановления Кабинета Министров по профилактике и контролю НИЗ на период 2014-2020 гг. Министерство финансов настаивал, чтобы из документа был исключен пункт о ежегодном 50%-ном повышении ставки акцизных налогов на табачную продукцию. В связи с этим, Министерством здравоохранения был подготовлен и в феврале 2014 года был внесен в Министерство финансов аналитический отчет «Влияние политики налогообложения сигарет на бюджетные поступления и употребление сигарет в Узбекистане». Однако в тот период данный отчет не был широко обсужден совместно с представителями Министерства финансов. Представителями Министерства финансов и Министерства экономики в 2015 году были использованы результаты данного отчета во время обсуждения политики налогообложения. Принятие решение об увеличении на 50% ставки акцизного налога на сигареты с фильтра и без фильтра на 2016 г. определенно связано с введением мониторинга политики налогообложения и информированием, лиц, принимающих решения. Together with WHO expert. head of tobacco control sector of the Institute of Strategic Studies of the Ministry of Health of Ukraine. Krasovski KS studied the impact of tax policy on cigarettes Revenue and cigarette use in Uzbekistan. The results obtained in August 2013 with the support Euro WHO presented representatives of the Ministry of Economy. Ministry of Finance. State Tax Committee. determining tax policy. Following the discussions. a draft Concept and Action Plan for Prevention and Control of NCDs for the period 2014-2020 period. Including issues of increasing excise taxes. Currently. the draft document is on the stage of coordination with concerned ministries and agencies (23). WHO European Region
Vanuatu Report not provided No update on limits nor increase in taxes since 2014, however the Ministry of Health requested the Ministry of Finance to move this agenda. The article 6 of Tobacco Control Act 19 of 2008. the parties recognize that price and tax measures are an effective and important means of reducing tobacco consumption by various segments of the population. in particular young people. It also gives the right of parties to establish their taxation policies by taking into account the national health objectives on tobacco control program. WHO Western Pacific Region
Venezuela Report not provided Report not provided De acuerdo a lo establecido en el CMCT. se tomaron las medidas de imposición tributaria del 70% desde el año 2007 WHO Region of the Americas
Viet Nam Tax increased from 65% to 70% of factory price in January 2016, as defined in the revised excise tax law approved since 2014. Answer not provided Viet Nam is revising the Excise Tax Law and is considering increasing tobacco tax. WHO Western Pacific Region
Yemen لا يوجد تقدم لا يوجد تقدم Answer not provided WHO Eastern Mediterranean Region
Zambia A policy brief on tobacco taxation was prepared following recommendations of the International Tobacco Control (ITC) Survey and WHO publications. A policy brief on tobacco taxation was prepared following recommendations of the International Tobacco Control (ITC) Survey and WHO publications. Report not provided WHO African Region
Zimbabwe There has been insignificant changes in price and tax measures. Report on taxes still awaited for up to submission of this report. Will be forwarded as soft copy as soon as we receive it from the Ministry of Finance . Answer not provided Report not provided WHO African Region
Party 2018 2016 2014 Region

Survey answers in 2018

  • 1: Answer not provided
  • 2: Report not provided
  • 3: Answer available


Survey answers in 2018

Answers evolution

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