| Afghanistan |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Albania |
Report not provided |
Report not provided |
Report not provided |
WHO European Region |
| Algeria |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Andorra |
Report not provided |
Report not provided |
Report not provided |
WHO European Region |
| Angola |
Report not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Antigua and Barbuda |
Current tobacco products are taxed at 35% of base price |
Report not provided |
Answer not provided |
WHO Region of the Americas |
| Armenia |
Answer not provided |
Report not provided |
Report not provided |
WHO European Region |
| Australia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Austria |
All policies are developed in the light of the pertinent EU-legislation and the Guidelines. |
Answer not provided |
Answer not provided |
WHO European Region |
| Azerbaijan |
After World Bank Group’s Tobacco Taxation mission visited Azerbaijan in July, 2017 and take Policy Dialogue with Government and other relevant organizations, the Bank team, in collaboration with the Ministries of Finance, Taxes and Health, have prepared a detailed modeling assessment under different policy scenarios to evaluate the likely impact of tobacco tax policy reforms on prices, consumption, and tax revenues over 2018-2021 budgetary period. |
In July, 2017 World Bank Group’s Tobacco Taxation mission visited Azerbaijan and take Policy Dialogue with Government and other relevant organizations. As a result, it was agreed that the Bank team, in collaboration with the Ministries of Finance, Taxes and Health, will prepare a detailed modeling assessment under different policy scenarios to evaluate the likely impact of tobacco tax policy reforms on prices, consumption, and tax revenues over 2018-2021 budgetary period. |
Answer not provided |
WHO European Region |
| Bahamas |
Report not provided |
Report not provided |
Answer not provided |
WHO Region of the Americas |
| Bahrain (Kingdom of) |
“Guidelines for implementation of Article 6 of the WHO FCTC” were utilized when implementing policies in this area, as we were advocating for applying fees on retail prices and not only AD valorem taxes, this resulted in the implementation of the selective taxation starting 30 December 2017. |
“Guidelines for implementation of Article 6 of the WHO FCTC” were utilized when implementing policies in this area, as we were advocating for applying fees on retail prices and not only AD valorem taxes, this resulted in the implementation of the selective taxation starting 30 December 2017. |
“Guidelines for implementation of Article 6 of the WHO FCTC” was partially utilized when implementing policies in this area, as we were advocating for applying fees on retail prices and not only AD valorem taxes, however, the taxation system in GCC countries does not allow yet application of retail fees. |
WHO Eastern Mediterranean Region |
| Bangladesh |
Answer not provided |
Answer not provided |
Answer not provided |
WHO South-East Asia Region |
| Barbados |
Report not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Belarus |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Belgium |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Belize |
Answer not provided |
Report not provided |
Answer not provided |
WHO Region of the Americas |
| Benin |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Bhutan |
Report not provided |
Answer not provided |
Answer not provided |
WHO South-East Asia Region |
| Bolivia (Plurinational State of) |
Answer not provided |
Answer not provided |
Report not provided |
WHO Region of the Americas |
| Bosnia and Herzegovina |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Botswana |
Yes, as we have been reviewing our current legislation, we considered it. |
Yes, as we have been reviewing our current legislation, we considered it. |
Report not provided |
WHO African Region |
| Brazil |
xxx |
xxx |
xxx |
WHO Region of the Americas |
| Brunei Darussalam |
Answer not provided |
Answer not provided |
Report not provided |
WHO Western Pacific Region |
| Bulgaria |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Burkina Faso |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Burundi |
Answer not provided |
Report not provided |
Answer not provided |
WHO African Region |
| Cabo Verde |
2016 - taxe pour limportations 70,5% (DI 50% + TC 0,5 + ICE 20%)
2017 - taxe pour limportations 80,5% (DI 50% + TC 0,5 + ICE 30%) (+10% en 2017)
2019 Taxe augmente de 30% A 50 %
Droit dImportation (DI) = Taxe Spéciale de Consommation (ICE); Taxe Comunitaire (TC) |
2016 - taxe pour limportations 70,5% (DI 50% + TC 0,5 + ICE 20%)
2017 - taxe pour limportations 80,5% (DI 50% + TC 0,5 + ICE 30%) (+10% en 2017)
Droit dImportation (DI) = Taxe Spéciale de Consommation (ICE); Taxe Comunitaire (TC) |
2016 - taxe pour limportations 70,5% (DI 50% + TC 0,5 + ICE 20%)
2017 - taxe pour limportations 80,5% (DI 50% + TC 0,5 + ICE 30%) (+10% en 2017)
Droit dImportation (DI) = Taxe Spéciale de Consommation (ICE); Taxe Comunitaire (TC) |
WHO African Region |
| Cambodia |
Answer not provided |
Answer not provided |
Report not provided |
WHO Western Pacific Region |
| Cameroon |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Canada |
Certain guiding principles of Article 6 are certainly part of tobacco tax policy (e.g., 1.3: Effective tobacco taxes are an important source of revenue; 1.5: Tobacco tax systems and administration should be efficient and effective). No new policies since the last report have been undertaken in line with Article 6 specifically. During the reporting period there was an increase in excise taxes and an increase of inflation indexation frequency (in 2018). |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Central African Republic |
Report not provided |
Report not provided |
Report not provided |
WHO African Region |
| Chad |
Au Tchad, nous utilisons globalement la taxation ad valorem, à lexception de la seule taxe pour la protection de lEnvironnement (TPE)dont le taux est indexé au paquet de cigarettes ou cigares |
Au Tchad, nous utilisons globalement la taxation ad valorem, à lexception de la seule taxe pour la protection de lEnvironnement (TPE)dont le taux est indexé au paquet de cigarettes ou cigares |
Report not provided |
WHO African Region |
| Chile |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| China |
中国是FCTC缔约方。作为支持第6条通过的主要国家之一，中国一直坚持按照第6条约定的原则调整、实施与烟草有关的税收政策。 |
中国是FCTC缔约方。作为支持第6条通过的主要国家之一，中国政府一直坚持按照第6条约定的原则调整、实施与烟草有关的税收政策。 |
中国作为《烟草控制框架公约》缔约方，是支持第6条实施准则通过的主要国家之一。在2015年提高卷烟消费税改革中，中国运用了包括“有效的烟草税可显著降低烟草消费量和流行率、有效的烟草税是一种重要的税收来源”等重要原则，并参考了价格弹性、税率设计等方面的内容。 |
WHO Western Pacific Region |
| Colombia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Comoros |
Answer not provided |
Answer not provided |
Report not provided |
WHO African Region |
| Congo |
oui , parce quen dehors de la taxe spécifique de 40frs sur le paquet de cigarettes vendu ou sur le bâton des cigares, depuis novembre 2018, la direction de la réglementation et du contentieux au niveau des douanes a ajouté la taxe spécifique de 40 frs également dans les procédures de déclaration des taxes ( voir la note de service 0239/MFB/DGDDI-DRC du 29 novembre 2018) |
Report not provided |
Answer not provided |
WHO African Region |
| Cook Islands |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Costa Rica |
Con base en ellas se redacto el impuesto específico para los productos de tabaco (Art. 22, Ley N° 9028). |
Con base en ellas se redacto el impuesta de nuestra Ley |
Answer not provided |
WHO Region of the Americas |
| Côte d'Ivoire |
Des dispositions des directives pour lapplication de larticle 6 de la CCLAT ont été utilisées notamment en ce qui concerne laugmentation des taxes .
Par ailleurs, la taxe ad valorem a été combinée avec un droit spécifique qui a fixé des prix minimum par paquet de cigarettes. |
Des dispositions des directives pour l\application de l\article 6 de la CCLAT ont été utilisées notamment en ce qui concerne l\augmentation des taxes . Par ailleurs, la taxe ad valorem a été combinée avec un droit spécifique qui a fixé des prix minimum par paquet de cigarettes. |
Des dispositions des directives pour lapplication de larticle 6 de la CCLAT ont été utilisées notamment en ce qui concerne laugmentation des taxes qui ont entraîné une augmentation des prix. Par ailleurs, la taxe ad valorem a été combinée avec un droit spécifique qui a fixé des prix minimum par paquet de cigarettes. |
WHO African Region |
| Croatia |
We regulary use these guidelines in everydaywork when making decisions or advocating for further measures in this area. |
We regulary use these guidelines in everydaywork when making decisions or advocating for further measures in this area. |
We regulary use these guidelines in everydaywork when making decisions or advocating for further measures in this area. |
WHO European Region |
| Cyprus |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Czechia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Democratic People's Republic of Korea |
Answer not provided |
Answer not provided |
Report not provided |
WHO South-East Asia Region |
| Democratic Republic of the Congo |
Les droits daccises sont passés de 40 à 60%, soit une augmentation de 50%. |
Answer not provided |
Answer not provided |
WHO African Region |
| Denmark |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Djibouti |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Dominica |
Report not provided |
Report not provided |
Tax measures have been put on tobacco products in 2012 and 2016. Total tax on these products now make up 75% of the cost of tobacco products |
WHO Region of the Americas |
| Ecuador |
Si, en el aumento de tipos impositivos de aplicación local para los productos de tabaco. No incluye imposición a la exportación ni medidas de seguimiento y trazabilidad para la exportación e importación.
|
Si han sido empleadas en cuanto al incremento progresivo del impuesto, esto con el fin de cumplir con la recomendación realizada por la OMS. |
Si han sido empleadas en cuanto al incremento progresivo del impuesto, esto con el fin de cumplir con la recomendación realizada por la OMS. |
WHO Region of the Americas |
| Egypt |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| El Salvador |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Equatorial Guinea |
Report not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Estonia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Eswatini |
Report not provided |
Report not provided |
Answer not provided |
WHO African Region |
| Ethiopia |
Report not provided |
Report not provided |
Report not provided |
WHO African Region |
| European Union |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Fiji |
Answer not provided |
Report not provided |
Report not provided |
WHO Western Pacific Region |
| Finland |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| France |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Gabon |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Gambia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Georgia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Germany |
Answer not provided |
Implementation of gradual excise duty increases for cigarettes over a period of 5 years in order to enable the planning of the government’s revenue generating as well as price policies of the manufacturers. Furthermore, frequent and gradual but small increases don’t give incentives for consumers to switch into the illicit market of tobacco products. |
Implementation of gradual excise duty increases for cigarettes over a period of 5 years in order to enable the planning of the government’s revenue generating as well as price policies of the manufacturers. Furthermore, frequent and gradual but small increases don’t give incentives for consumers to switch into the illicit market of tobacco products. |
WHO European Region |
| Ghana |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Greece |
Report not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Grenada |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Guatemala |
El sistema tributario es simple y eficiente, con un impuesto específico que, en comparación con otros Estados Parte es promedio a promedio-alto. El sistema es relativamente equitativo para todos los productos del tabaco. |
El sistema tributario es simple y eficiente, con un impuesto específico que, en comparación con otros Estados Parte es promedio a promedio-alto. El sistema es relativamente equitativo para todos los productos del tabaco. |
El sistema tributario es simple y eficiente, con un impuesto específico que, en comparación con otros Estados Parte es promedio a promedio-alto. El sistema es relativamente equitativo para todos los productos del tabaco. |
WHO Region of the Americas |
| Guinea |
Report not provided |
Report not provided |
Answer not provided |
WHO African Region |
| Guinea-Bissau |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Guyana |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Honduras |
En Honduras el Indice de Precios al Consumidor (IPC) a diciembre de 2013, fue de cuatro punto noventa y dos por ciento (4.92%). La disposición forma parte de la Ley de Fortalecimiento de los Ingresos, Equidad Social y Racionalización del Gasto Público. Según los Artículos 24 y 25 de esa norma, el impuesto sobre el cigarrillo se debe calcular sobre cada millar o fracción de millar vendidos o importados y debía ser ajustado anualmente a partir de 2013 y se fijará con base en la tasa del IPC del año anterior, publicada por el Banco Central de Honduras (BCH), pero en ningún caso podrá exceder del 6%.
El IHADFA manifiesta su compromiso de garantizar el cumplimiento de lo establecido en el Artículo 6 del CMCT de la OMS en conjunto con otras organizaciones o instituciones del Estado y de la Sociedad Civil como la Alianza Hondureña Antitabaco y la Organización Panamericana de la Salud de la OMS. |
En Honduras el Indice de Precios al Consumidor (IPC) a diciembre de 2013, fue de cuatro punto noventa y dos por ciento (4.92%). La disposición forma parte de la Ley de Fortalecimiento de los Ingresos, Equidad Social y Racionalización del Gasto Público. Según los Artículos 24 y 25 de esa norma, el impuesto sobre el cigarrillo se debe calcular sobre cada millar o fracción de millar vendidos o importados y debía ser ajustado anualmente a partir de 2013 y se fijará con base en la tasa del IPC del año anterior, publicada por el Banco Central de Honduras (BCH), pero en ningún caso podrá exceder del 6%.
El IHADFA manifiesta su compromiso de garantizar el cumplimiento de lo establecido en el Artículo 6 del CMCT de la OMS en conjunto con otras organizaciones o instituciones del Estado y de la Sociedad Civil como la Alianza Hondureña Antitabaco y la Organización Panamericana de la Salud de la OMS.
|
En Honduras el Indice de Precios al Consumidor (IPC) a diciembre de 2013, fue de cuatro punto noventa y dos por ciento (4.92%). La disposición forma parte de la Ley de Fortalecimiento de los Ingresos, Equidad Social y Racionalización del Gasto Público. Según los Artículos 24 y 25 de esa norma, el impuesto sobre el cigarrillo se debe calcular sobre cada millar o fracción de millar vendidos o importados y debía ser ajustado anualmente a partir de 2013 y se fijará con base en la tasa del IPC del año anterior, publicada por el Banco Central de Honduras (BCH), pero en ningún caso podrá exceder del 6%.
El IHADFA manifiesta su compromiso de garantizar el cumplimiento de lo establecido en el Artículo 6 del CMCT de la OMS en conjunto con otras organizaciones o instituciones del Estado y de la Sociedad Civil como la Alianza Hondureña Antitabaco y la Organización Panamericana de la Salud de la OMS.
|
WHO Region of the Americas |
| Hungary |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Iceland |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| India |
Answer not provided |
Answer not provided |
Answer not provided |
WHO South-East Asia Region |
| Iran (Islamic Republic of) |
Some parts of the guidelines has been used in the new VAT law specially annual increase of 5 Unit percentage. |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Iraq |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Ireland |
The Minister for Finance (Irish Finance Minister) takes cognisance of the Guidelines for the Implementation of Article 6 of the FCTC in preparing Budgetary strategy regarding the taxation of tobacco products and in providing for appropriate tax administration measures to control tobacco products.
In line with the Tobacco Products Tax Directive (2011/64/EU) Ireland operates a mixed system of taxation. In line with the Guidelines, Ireland imposes a relatively high specific component, a relatively low ad valorem component, and a minimum excise duty. With regard to the periodic revisions of tobacco tax levels, successive Ministers for Finance have opted not to index tobacco tax rates, but rather to raise excise duty on a discretionary basis with regard to the exigencies of broader fiscal policy. In eight of the last ten years, Ministers have opted to increase the tobacco products tax, all increases above the rate of inflation. |
The Minister for Finance (Irish Finance Minister) takes cognisance of the Guidelines for the Implementation of Article 6 of the FCTC in preparing Budgetary strategy regarding the taxation of tobacco products and in providing for appropriate tax administration measures to control tobacco products. In line with the Tobacco Products Tax Directive (2011/64/EU) Ireland operates a mixed system of taxation. In line with the Guidelines, Ireland imposes a relatively high specific component, a relatively low ad valorem component, and a minimum excise duty. With regard to the periodic revisions of tobacco tax levels, successive Ministers for Finance have opted not to index tobacco tax rates, but rather to raise excise duty on a discretionary basis with regard to the exigencies of broader fiscal policy. In eight of the last ten years, Ministers have opted to increase the tobacco products tax, all increases above the rate of inflation. As outlined in 3.2.1.4, the Minister for Finance is aware of the need to ensure a similar tax burden is imposed on all tobacco products. For that reason, duty on fine-cut tobacco has been increased above the pro-rata level imposed on all other tobacco products in Budgets 2012 and 2015. This has brought the ratio of the excise burden on fine-cut tobacco relative to cigarettes from 0.64 in 2011, to 0.69 in 2015. With regard to the apportionment of revenues to tobacco-control programmes, Ireland does provide for the hypothecation of a nominal sum of €168 million of revenue from the Tobacco Products Tax annually to the Department of Health (Irish Health Ministry). Finally, it should be emphasised that Ministers for Finance make tobacco taxation policy with regard to the overall fiscal stance, so that from time to time, revenue raising may be a greater factor when deciding the quantum of any tobacco taxation increase. |
The Minister for Finance (Irish Finance Minister) takes cognisance of the Guidelines for the Implementation of Article 6 of the FCTC in preparing Budgetary strategy regarding the taxation of tobacco products and in providing for appropriate tax administration measures to control tobacco products. In line with the Tobacco Products Tax Directive (2011/64/EU) Ireland operates a mixed system of taxation. In line with the Guidelines, Ireland imposes a relatively high specific component, a relatively low ad valorem component, and a minimum excise duty. With regard to the periodic revisions of tobacco tax levels, successive Ministers for Finance have opted not to index tobacco tax rates, but rather to raise excise duty on a discretionary basis with regard to the exigencies of broader fiscal policy. In eight of the last ten years, Ministers have opted to increase the tobacco products tax, all increases above the rate of inflation. As outlined in 3.2.1.4, the Minister for Finance is aware of the need to ensure a similar tax burden is imposed on all tobacco products. For that reason, duty on fine-cut tobacco has been increased above the pro-rata level imposed on all other tobacco products in Budgets 2012 and 2015. This has brought the ratio of the excise burden on fine-cut tobacco relative to cigarettes from 0.64 in 2011, to 0.69 in 2015. With regard to the apportionment of revenues to tobacco-control programmes, Ireland does provide for the hypothecation of a nominal sum of €168 million of revenue from the Tobacco Products Tax annually to the Department of Health (Irish Health Ministry). Finally, it should be emphasised that Ministers for Finance make tobacco taxation policy with regard to the overall fiscal stance, so that from time to time, revenue raising may be a greater factor when deciding the quantum of any tobacco taxation increase. |
WHO European Region |
| Israel |
Answer not provided |
Report not provided |
Report not provided |
WHO European Region |
| Italy |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Jamaica |
The guidelines have served as a guide to the Ministry of Finance as forming the basis for their tax increases in the past. The Guidelines have been helpful in the development of the comprehensive tobacco control legislation which is currently being drafted/finalized. |
The guidelines have served as a guide to the Ministry of Finance as forming the basis for their tax increases. |
Answer not provided |
WHO Region of the Americas |
| Japan |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Jordan |
Answer not provided |
تمت زيادة مايوازي 400فلس لسعر للباكيت |
تم زيادة 100 فلس على الضريبة الخاصة للسجائر ويتم العمل على زيادة الضرائب الخاصة على السجائر في العام الحالي والقادم ، كما تم زيادة الضريبة الخاصة على التمباك لتصبح 1000 فلس لكل 100 غم
ورفع الضريبة الخاصة على المعسل لتصبح 450 فلس |
WHO Eastern Mediterranean Region |
| Kazakhstan |
Report not provided |
Answer not provided |
Report not provided |
WHO European Region |
| Kenya |
Report not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Kiribati |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Kuwait |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Kyrgyzstan |
Report not provided |
Report not provided |
Answer not provided |
WHO European Region |
| Lao People's Democratic Republic |
The article 6 guideline is a main source for implement FCTC article 6 in relation to existing Tax Law |
The article 6 guideline is a main source for implement FCTC article 6 in relation to existing Tax Law |
The article 6 guideline is a main source for implement FCTC article 6 in relation to existing Tax Law |
WHO Western Pacific Region |
| Latvia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Lebanon |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Lesotho |
Answer not provided |
Report not provided |
Report not provided |
WHO African Region |
| Liberia |
Report not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Libya |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Lithuania |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Luxembourg |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Madagascar |
Answer not provided |
Answer not provided |
In case of the guidelines where we indicated having utilized them, these are the ways of doing so:
1. Advocacy with the Ministry of Finance
2. Communicating with Government Council
3. Adoption at the National Assembly Write the legislation
4. Apply the legislative text
|
WHO African Region |
| Malaysia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Maldives |
Answer not provided |
Answer not provided |
Answer not provided |
WHO South-East Asia Region |
| Mali |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Malta |
Report not provided |
nil |
Answer not provided |
WHO European Region |
| Marshall Islands |
Report not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Mauritania |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Mauritius |
NOT APPLICABLE (NA) |
NA |
Answer not provided |
WHO African Region |
| Mexico |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Micronesia (Federated States of) |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Mongolia |
Answer not provided |
Answer not provided |
Report not provided |
WHO Western Pacific Region |
| Montenegro |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Myanmar |
Internal revenue department under Ministry of Planning, Finance and Industry set road map for tax reform. Multi - sectoral meeting, workshops and were done to be able to increase tax on tobacco products according to article 6. Even it is recommended to increase taxation on tobacco products, considering inflation, income and affordability, there is no specific factors on which the tax rates are increased. Ministry of Health and Sports reported to President office regarding situation and Ministry of Planning, Finance & Industry will be conducting coordination meetings for developing road-map in near future. |
Answer not provided |
Answer not provided |
WHO South-East Asia Region |
| Namibia |
Answer not provided |
Report not provided |
Report not provided |
WHO African Region |
| Nauru |
Answer not provided |
Report not provided |
Answer not provided |
WHO Western Pacific Region |
| Nepal |
Answer not provided |
Answer not provided |
Report not provided |
WHO South-East Asia Region |
| Netherlands |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| New Zealand |
Report not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Nicaragua |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Niger |
Answer not provided |
Report not provided |
Answer not provided |
WHO African Region |
| Nigeria |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Niue |
Answer not provided |
Report not provided |
Report not provided |
WHO Western Pacific Region |
| Norway |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Oman |
نحاول أن نجعل الضرائب تصل الى 100% من قيمة البيع بالتجزئة |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Pakistan |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Palau |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Panama |
Como se mencionó antes se ha prohijado un anteproyecto de Ley que incrementa el ITBM aplicable a los productos de tabaco del 15 al 25%. Este proyecto está en una fase incipiente por lo que no se pueden reportar mayores avances sobre el mismo.
Los estudios realizados por el equipo de investigación de tabaco del Instituto Conmemorativo Gorgas de Estudios de la Salud indican la efectividad de la medida fiscal al reducir la asequibilidad, aumentar la recaudación fiscal, poca variación en el comercio ilícito y lo más importante contribuir a la reducción de la prevalencia de consumo de productos de tabaco en Panamá.
Ver estudios de análisis de la demanda de productos de tabaco, citados en preguntas anteriores. http://www.gorgas.gob.pa/SitioWebTabaco/Documentos.htm
Ver publicaciones científicas. http://www.gorgas.gob.pa/SitioWebTabaco/Publicaciones.htm |
Los estudios realizados por el equipo de investigación de tabaco del Instituto Conmemorativo Gorgas de Estudios de la Salud indican la efectividad de la medida fiscal al reducir la asequibilidad, aumentar la recaudación fiscal, poca variación en el comercio ilícito y lo más importante contribuir a la reducción de la prevalencia de consumo de productos de tabaco en Panamá.
Ver estudios de análisis de la demanda de productos de tabaco, citados en preguntas anteriores. http://www.gorgas.gob.pa/SitioWebTabaco/Documentos.htm
Ver publicaciones científicas. http://www.gorgas.gob.pa/SitioWebTabaco/Publicaciones.htm |
Ver estudios de análisis de la demanda de productos de tabaco, citados en preguntas anteriores. http://www.gorgas.gob.pa/SitioWebTabaco/Documentos.htm |
WHO Region of the Americas |
| Papua New Guinea |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Paraguay |
El Programa Nacional de Control del Tabaquismo y Enfermedades Respiratorias Crónicas remitió su opinión al senado para el estudio de la reforma tributaria, en línea con las directrices del art. 6 de la OMS. |
Ninguno |
Ninguno |
WHO Region of the Americas |
| Peru |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Philippines |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Poland |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Portugal |
Portugal implements a mixed excise system with a minimum specific tax floor and an ad valorem tax. All tobacco products needs to be approved by the Customs and Tax Authority before the placing on the market. The tax burden on all tobacco products is annually reviewed and, if necessary, increased. Portugal imposes an application of fiscal markings to increase compliance with tax laws, that changes every year. These requirements are in accordance with article FCTC article 6 guidelines. |
Portugal implements a mixed excise system with a minimum specific tax floor and an ad valorem tax. All tobacco products needs to be approved by the Customs and Tax Authority before the placing on the market. The tax burden on all tobacco products is annually reviewed and, if necessary, increased. Portugal imposes an application of fiscal markings to increase compliance with tax laws, that changes every year. These requirements are in accordance with article FCTC article 6 guidelines. |
Portugal implements a mixed excise system with a minimum specific tax floor and an ad valorem tax. All tobacco products needs to be approved by the Customs and Tax Authority before the placing on the market. The tax burden on all tobacco products is annually reviewed and, if necessary, increased. Portugal imposes an application of fiscal markings to increase compliance with tax laws, that changes every year. These requirements are in accordance with article FCTC article 6 guidelines. |
WHO European Region |
| Qatar |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Republic of Korea |
*When preparing and consulting with relevant ministries and stakeholders regarding measures described in C214 (Imposing the National Health Promotion Fund on tobacco products other than cigarette, raising tobacco tax, restricting sales to international travellers of tax-free tobacco products), the Guideline has been widely used in order to advocate importance of implementing the measures. |
*When preparing and consulting with relevant ministries and stakeholders regarding measures described in C214 (Imposing the National Health Promotion Fund on tobacco products other than cigarette, raising tobacco tax, restricting sales to international travellers of tax-free tobacco products), the Guideline has been widely used in order to advocate importance of implementing the measures. |
*When preparing and consulting with relevant ministries and stakeholders regarding measures described in C214 (Imposing the National Health Promotion Fund on tobacco products other than cigarette, raising tobacco tax, restricting sales to international travellers of tax-free tobacco products), the Guideline has been widely used in order to advocate importance of implementing the measures. |
WHO Western Pacific Region |
| Republic of Moldova |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Romania |
Report not provided |
Report not provided |
Report not provided |
WHO European Region |
| Russian Federation |
Согласно статье 13 Федерального закона от 23.02.2013 "Ценовые и налоговые меры, направленные на сокращение спроса на табачные изделия", в целях сокращения спроса на табачные изделия осуществляются меры по увеличению акцизов на табачную продукцию в соответствии с законодательством Российской Федерации о налогах и сборах, а также могут осуществляться иные меры государственного воздействия на уровень цен указанной продукции. |
Report not provided |
Согласно статье 13 Федерального закона от 23.02.2013 "Ценовые и налоговые меры, направленные на сокращение спроса на табачные изделия", в целях сокращения спроса на табачные изделия осуществляются меры по увеличению акцизов на табачную продукцию в соответствии с законодательством Российской Федерации о налогах и сборах, а также могут осуществляться иные меры государственного воздействия на уровень цен указанной продукции.
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WHO European Region |
| Rwanda |
Report not provided |
Answer not provided |
Report not provided |
WHO African Region |
| Saint Kitts and Nevis |
Report not provided |
Report not provided |
Answer not provided |
WHO Region of the Americas |
| Saint Lucia |
Answer not provided |
Answer not provided |
Answer 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 |
the guideline will guide Samoa in the developing of a policy to implement effective tobacco taxes as an important source of revenue and economically efficient using evidence from the WHO FCTC Investment Case study 2018 on social and economic cost of tobacco use in Samoa to meet its objectives and obligations under the Convention. |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| San Marino |
Report not provided |
The COP guidelines were utilized during the elaboration of the Health Plan (Piano Sanitario e Socio sanitario 2015-2017 ). |
The COP guidelines were utilized during the elaboration of the Health Plan (Piano Sanitario e Socio sanitario 2015-2017 ). |
WHO European Region |
| Sao Tome and Principe |
Answer not provided |
Answer not provided |
Report not provided |
WHO African Region |
| Saudi Arabia |
كما جاءت بالرد على C214 |
كما جاءت بالرد على C214 |
Answer not provided |
WHO Eastern Mediterranean Region |
| Senegal |
- un comité restreint interministériel a travaillé sur le projet de directives de la Communauté Economique des Etats de lAfrique de lOuest (CEDEAO). Finalement le taux est de 65 % depuis 2018. |
- un comité restreint interministériel travaille sur le projet de directives de la Communauté Economique des Etats de lAfrique de lOuest (CEDEAO). |
Answer not provided |
WHO African Region |
| Serbia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Seychelles |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Sierra Leone |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Singapore |
Nil. |
Nil. |
Nil. |
WHO Western Pacific Region |
| Slovakia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Slovenia |
Report not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Solomon Islands |
Answer not provided |
Answer not provided |
Report not provided |
WHO Western Pacific Region |
| South Africa |
Report not provided |
SARS "completed track and trace study into cigarette industry supply chain movements by introducing advanced technology – this will replace the diamond stamp in line with WHO convention for Tobacco Control." (SARS 2017 Annual report see http://www.sars.gov.za/AllDocs/SARSEntDoclib/AnnualReports/SARS-AR-22%20-%20Annual%20Report%202016-2017.pdf)
Not yet implemented, still to be finalised.
|
Answer not provided |
WHO African Region |
| Spain |
Las directrices del artículo 6 se han utilizado en la elaboración de informes internos o en respuestas a consultas de entidades y de ciudadanos. |
Las directrices del artículo 6 se han utilizado en la elaboración de informes internos o en respuestas a consultas de entidades y de ciudadanos. |
Las directrices del artículo 6 se han utilizado en la elaboración de informes internos o en respuestas a consultas de entidades y de ciudadanos. |
WHO European Region |
| Sri Lanka |
Answer not provided |
Answer not provided |
Answer not provided |
WHO South-East Asia Region |
| Sudan |
تم الاتفاق المبدئي مع وزارة المالية علي تخصيص مبالغ مالية لصالح برنامج مكافحة التبغ والمرضي بالمستشفيات |
Answer not provided |
Report not provided |
WHO Eastern Mediterranean Region |
| Suriname |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Sweden |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Syrian Arab Republic |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Tajikistan |
Report not provided |
Report not provided |
Report not provided |
WHO European Region |
| Thailand |
Answer not provided |
Answer not provided |
Answer not provided |
WHO South-East Asia Region |
| The former Yugoslav Republic of Macedonia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Timor-Leste |
Report not provided |
Answer not provided |
Report not provided |
WHO South-East Asia Region |
| Togo |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Tonga |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Trinidad and Tobago |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Tunisia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Turkey |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Turkmenistan |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Tuvalu |
Answer not provided |
Report not provided |
Report not provided |
WHO Western Pacific Region |
| Uganda |
Report not provided |
Report not provided |
Answer not provided |
WHO African Region |
| Ukraine |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| United Arab Emirates |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| United Kingdom of Great Britain and Northern Ireland |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| United Republic of Tanzania |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Uruguay |
En el marco de la política tributaria, a partir del año 2009 se ha aumentado el impuesto específico de los productos de tabaco, de forma de incidir en el precio y disminuir su asequibilidad. |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Uzbekistan |
Report not provided |
Report not provided |
Answer not provided |
WHO European Region |
| Vanuatu |
The Ministry of Health has made a request to the Ministry of Finance to increase tobacco taxes. |
Report not provided |
The Ministry of Health has made a request to the Ministry of Finance to further reduce duty free limits and to increase tobacco taxes. |
WHO Western Pacific Region |
| Venezuela |
Answer not provided |
Report not provided |
Report not provided |
WHO Region of the Americas |
| Viet Nam |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Yemen |
Report not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Zambia |
Report not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Zimbabwe |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
