| 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 |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Antigua and Barbuda |
Answer not provided |
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. |
All policies are developed in the light of the pertinent EU-legislation and the guidelines. |
All policies are developed in the light of the pertinent EU-legislation and the guidelines. |
WHO European Region |
| Azerbaijan |
Answer not provided |
Answer not provided |
Ministry of Taxes of the Republic of Azerbaijan – 2015 http://www.taxes.gov.az/modul.php?name=qanun&cat=3&lang=_eng – The Tax Code of the Republic of Azerbaijan – Article 188.1.1 (Excise exemptions) |
WHO European Region |
| Bahamas |
Report not provided |
Report not provided |
Legislation drafted. |
WHO Region of the Americas |
| Bahrain (Kingdom of) |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Bangladesh |
Answer not provided |
Answer not provided |
Answer not provided |
WHO South-East Asia Region |
| Barbados |
Answer 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 |
Answer 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 |
None |
None |
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 |
Answer not provided |
Answer not provided |
Answer not provided |
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 |
Answer not provided |
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 |
Answer not provided |
Answer not provided |
Report not provided |
WHO African Region |
| Chile |
Sin información |
Sin información |
nada mas que agregar |
WHO Region of the Americas |
| China |
Answer not provided |
Answer not provided |
Answer not provided |
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 |
La compagnie SIAT a révisé ses prix (voir barème homologue des prix de vente des cigarettes produites par la société industrielle et agricole du tabac tropical= |
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 |
La Ley General de Control de Tabaco y sus efectos nocivos en la salud contempla en el Capítulo lX la creación del impuesto.
La lista de legislación que exige los diferentes tipos de impuestos es la siguiente:
Impuesto específico (importaciones y producción nacional).
Diablillo. Específicas para el tabaco: Ley No. 9028 Ley General de Control del Tabaco (22/03/2012)
Impuesto ad-valorem
13% = Impuesto General a las Ventas (IGSV). Ley N ° 6826 (11/10/82).
95% = Impuesto Selectivo al Consumo (ISC). Ley No. 4961 (10/03/72).
2.5% = Impuesto para el Instituto de Desarrollo Rural (INDER). Ley N ° 6735 (29/03/82).
Otros impuestos:
40% = aranceles de importación (DAI). Ley N ° 7017 (16/12/85), Decreto N ° 25740 (03/02/97).
01% = Impuesto Nacional de Emergencia. Ley N ° 6946 (13/01/84).
30% = Ley Tributaria 7012 Golfito. |
La Ley General de Control de Tabaco y sus efectos nocivos en la salud contempla en el Capítulo lX la creación del impuesto.
La lista de legislación que exige los diferentes tipos de impuestos es la siguiente:
Impuesto específico (importaciones y producción nacional).
Diablillo. Específicas para el tabaco: Ley No. 9028 Ley General de Control del Tabaco (22/03/2012)
Impuesto ad-valorem
13% = Impuesto General a las Ventas (IGSV). Ley N ° 6826 (11/10/82).
95% = Impuesto Selectivo al Consumo (ISC). Ley No. 4961 (10/03/72).
2.5% = Impuesto para el Instituto de Desarrollo Rural (INDER). Ley N ° 6735 (29/03/82).
Otros impuestos:
40% = aranceles de importación (DAI). Ley N ° 7017 (16/12/85), Decreto N ° 25740 (03/02/97).
01% = Impuesto Nacional de Emergencia. Ley N ° 6946 (13/01/84).
30% = Ley Tributaria 7012 Golfito. |
Porque la Ley General de control de tabaco y sus efectos nocivos en la salud lo contempla en el Capítulo lX Impuesto a los productos de Tabaco , artículo 22 creación del impuesto.
The list of legislation requiring for the different taxation types are as follows:
Specific Tax (Imports and Domestic Production)
Imp. Specific to Tobacco: Law No. 9028 General Tobacco Control Act ( 22/03/2012)
Ad-valorem tax
13 % = General Sales Tax ( IGSV ). Law No. 6826 ( 11/10/82 ) .
95 % = Selective Consumption Tax (ISC ). Law No. 4961 ( 10/03/72 )
2.5 % = Tax for Rural Development Institute (INDER ) . Law No. 6735 ( 29/03/82 )
Other taxes
40 % = Tariff import duties (DAI). Law No. 7017 ( 12/16/85 ) , Decree No. 25740 (03/02/97)
01% = Tax National Emergency . Law No. 6946 ( 13/01/84 )
30 % = Tax Act 7012 Golfito
|
WHO Region of the Americas |
| Côte d'Ivoire |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Croatia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Cyprus |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Czech Republic |
Answer not provided |
Not directly |
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 |
Answer not provided |
Lla Proposition de loi déposée àlAssemblée Nationale prévoit linterdiction de la vente en franchise des produits du Tabac. |
Lla Proposition de loi déposée àlAssemblée Nationale prévoit linterdiction de la vente en franchise des produits du Tabac. |
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 |
Answer not provided |
WHO Region of the Americas |
| Ecuador |
Answer not provided |
Answer not provided |
Answer not provided |
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 |
NO DISPONIBLE |
NO DISPONIBLE |
NO DISPONIBLE |
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 |
There is a limit of tobacco products that can be introduced tax-free into the country by returning travellers: 200 pieces of cigarettes and 200 grams of cut tobacco. There is a limit on the purchase of tobacco products on all international travellers to 200 sticks. |
Report not provided |
Report not provided |
WHO Western Pacific Region |
| Finland |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| France |
La politique de lutte contre le tabac a été couronnée de succès avec 1,6 millions de fumeurs en moins en deux ans. Entre 2003 et 2004, le paquet de 20 cigarettes a augmenté de 1 € passant de 4 € à 5 € et le nombre de cigarettes vendues a baissé de 21 %. Entre 2017 et 2018, le paquet de 20 cigarettes a augmenté de 1 € passant de 7 € à 8 € et le nombre de cigarettes vendues a baissé de 9,3 %.Toutefois, ces effets positifs sont atténués par la faible harmonisation fiscale observée sur les produits du tabac qui conduit à une très grande disparité des prix au sein des pays de l’Union européenne.
L’article 32, paragraphe 1, de la directive 2008/118/CE prévoit que les produits soumis à accise acquis par un particulier pour son usage personnel et transportés personnellement d’un État membre à l’autre ne sont passibles de l’accise que dans l’État membre dans lequel les produits soumis à accise ont été acquis, et non dans l’État membre où les biens sont consommés.
Le paragraphe 3 de cet article précise des niveaux indicatifs, uniquement à titre de preuve, qui servent de référence aux autorités pour déterminer si les produits soumis à accise transportés par un particulier d’un État membre à un autre doivent être considérés comme destinés à son propre usage.
Pour la France, le fait que ces niveaux ne soient qu’indicatifs et non limitatifs réduit l’efficacité des politiques de santé publique, visant à faire baisser la consommation des produits du tabac, et favorise la hausse de la vente illicite de produits du tabac.
Les achats transfrontaliers encouragent la fraude et limitent l’efficacité des politiques de santé que les États membres doivent mettre en œuvre pour protéger leurs populations. C’est pourquoi la France a fait de la lutte contre les achats transfrontaliers un des principaux leviers de sa politique de lutte contre le tabac, définis au sein du nouveau programme national de lutte contre le tabac lancé en 2018.
Auprès des instances Européennes, la France propose que le principe des limites indicatives posé à l’article 32 soit remplacé par des limites quantitatives pour les États membres qui souhaiteraient réguler l’accès à leur marché national pour être en adéquation avec leurs objectifs de santé publique.
|
Answer not provided |
Answer not provided |
WHO European Region |
| Gabon |
Un travail de révision de la taxation des produits du tabac a été initié auprès des autorités compétentes depuis 2 ans, mais jusquà ce jour, ces mesures tardent à être appliquées. |
Un travail de révision de la taxation des produits du tabac a été initié auprès des autorités compétentes |
Toutefois un travail de révision de la taxation des produits du tabac est en cours à la suite de 2 ateliers de sensibilisation |
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 |
The limits for travellers are
a) 200 cigarettes or
b) 100 cigarillos or
c) 50 cigars or
d) 250 g of smoking tobacco
or a combination of these products within the limits |
The limits for travellers are
a) 200 cigarettes or
b) 100 cigarillos or
c) 50 cigars or
d) 250 g of smoking tobacco
or a combination of these products within the limits
|
The limits for travellers are
a) 200 cigarettes or
b) 100 cigarillos or
c) 50 cigars or
d) 250 g of smoking tobacco
or a combination of these products within the limits
|
WHO European Region |
| Ghana |
Answer not provided |
Answer not provided |
It is the plan that Ghana finds the best way to cancel duty-free sales and purchase of tobacco products |
WHO African Region |
| Greece |
There is an (0,5 euro per pack) increase of tobacco products as a result of the negotiations between the Greek government, IMF and EU regarding the financial measures tackling the national economy crisis. |
There is an (0,5 euro per pack) increase of tobacco products as a result of the negotiations between the Greek government, IMF and EU regarding the financial measures tackling the national economy crisis. |
We are expecting an substantial (0,5 euro per pack) increase of tobacco products as a result of the negotiations between the Greek government, IMF and EU regarding the financial measures tackling the national economy crisis. |
WHO European Region |
| Grenada |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Guatemala |
Se destina el 100% del impuesto recaudado al Sector Salud y representa, aproximadamente, 7% del financiamiento de este Sector. |
Se destina el 100% del impuesto recaudado al Sector Salud y representa, aproximadamente, 7% del financiamiento de este Sector. |
Se destina el 100% del impuesto recaudado al Sector Salud y representa, aproximadamente, 7% del financiamiento de este Sector. |
WHO Region of the Americas |
| Guinea |
Report not provided |
Report not provided |
La loi sur limportation, la commercialisation et la distribution a été votée par le conseil national de transition et ratifiée
par le président de la République mais il ny a pas de textes dapplication. |
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 la actualidad el IHADFA continúa trabajando 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 para lograr que se continúe incrementando los precios e impuestos a los productos derivados de tabaco. El Plan Nacional para el Control del Tabaco vendrá a impulsar la línea estratégica para el logro de incremento en los precios y en los impuestos aplicables a los productos derivados de tabaco. |
En la actualidad el IHADFA continúa trabajando 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 para lograr que se continúe incrementando los precios e impuestos a los productos derivados de tabaco. |
En la actualidad el IHADFA continúa trabajando 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 para lograr que se continúe incrementando los precios e impuestos a los productos derivados de tabaco. |
WHO Region of the Americas |
| Hungary |
Passengers from third countries may import tobacco products in their personal luggage to Hungary without incurring customs duty and taxes: (these maximum quantities only applicable to passengers over the age 17. Passengers under 17 are not allowed to import any tobacco products)
Air passengers:
- 200 cigarettes, or
- 100 cigarillos (not exceeding 3 grams per piece in weight), or
- 50 cigars, or
- 250 grams of tobacco
- 75 millilitre e-liquid
- 200 piece or 75 millilitre new tobacco products.
Other passengers:
- 40 cigarettes, or
- 20 cigarillos (not exceeding 3 grams per piece in weight), or
- 10 cigars, or
- 50 grams of tobacco
- 15 millilitre e-liquid
- 40 piece or 15 millilitre new tobacco products
for consumption.
|
Passengers from third countries may import tobacco products in their personal luggage to Hungary without incurring customs duty and taxes: (these maximum quantities only applicable to passengers over the age of 17. Passengers under 17 are not allowed to import any tobacco products)
Air passengers:
– 200 cigarettes, or
– 100 cigarillos (not exceeding
3 grams per piece in weight), or
– 50 cigars, or
– 250 grams of tobacco
Other passengers:
– 40 cigarettes, or
– 20 cigarillos (not exceeding
3 grams per piece in weight), or
– 10 cigars, or
– 50 grams of tobacco
for consumption
|
Passengers from third countries may import tobacco products in their personal luggage to Hungary without incurring customs duty and taxes: (these maximum quantities only applicable to passengers over the age of 17. Passengers under 17 are not allowed to import any tobacco products)
Air passengers:
– 200 cigarettes, or
– 100 cigarillos (not exceeding
3 grams per piece in weight), or
– 50 cigars, or
– 250 grams of tobacco
Other passengers:
– 40 cigarettes, or
– 20 cigarillos (not exceeding
3 grams per piece in weight), or
– 10 cigars, or
– 50 grams of tobacco
for consumption
|
WHO European Region |
| Iceland |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| India |
Answer not provided |
Answer not provided |
Based on recommendations of the National Consultation on Economics of tobacco (2010), the Ministry of Health & Family Welfare, in collaboration with World Health Organization, commissioned a study titled "Tobacco Taxes in India: An Empirical Analysis. " to evaluate the impact of tobacco taxation in India. The findings of the study were also shared with the Ministry of Finance. |
WHO South-East Asia Region |
| Iran (Islamic Republic of) |
Answer not provided |
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 |
Quantitative restrictions apply to tobacco products brought into the State from outside the EU or from territories where EU rules on VAT and excise duties do not apply, such as the US or the Canary Islands. Where passengers arriving in Ireland have travelled from these areas, they may bring a maximum of 200 cigarettes or 100 cigarillos or 50 cigars or 250 grams of tobacco into the State tax free. In general, in accordance with EU law, tobacco products tax is not chargeable on tobacco products that are bought tax-paid by a private individual in another Member State of the EU, provided that the products are for the individual’s own personal use and not for commercial purposes and are transported in person by that person into the State. However, in accordance with EU Directive 2008/118/EC, Ireland has imposed a quantitative limit of 300 cigarettes on the number of cigarettes which may be brought into Ireland without further payment of excise duty from Bulgaria, Croatia, Hungary, Latvia, Lithuania and Romania. |
Quantitative restrictions apply to tobacco products brought into the State from outside the EU or from territories where EU rules on VAT and excise duties do not apply, such as the US or the Canary Islands. Where passengers arriving in Ireland have travelled from these areas, they may bring a maximum of 200 cigarettes or 100 cigarillos or 50 cigars or 250 grams of tobacco into the State tax free. In general, in accordance with EU law, tobacco products tax is not chargeable on tobacco products that are bought tax-paid by a private individual in another Member State of the EU, provided that the products are for the individual’s own personal use and not for commercial purposes and are transported in person by that person into the State. However, in accordance with EU Directive 2008/118/EC, Ireland has imposed a quantitative limit of 300 cigarettes on the number of cigarettes which may be brought into Ireland without further payment of excise duty from Bulgaria, Croatia, Hungary, Latvia, Lithuania and Romania. |
Quantitative restrictions apply to tobacco products brought into the State from outside the EU or from territories where EU rules on VAT and excise duties do not apply, such as the US or the Canary Islands. Where passengers arriving in Ireland have travelled from these areas, they may bring a maximum of 200 cigarettes or 100 cigarillos or 50 cigars or 250 grams of tobacco into the State tax free. In general, in accordance with EU law, tobacco products tax is not chargeable on tobacco products that are bought tax-paid by a private individual in another Member State of the EU, provided that the products are for the individual’s own personal use and not for commercial purposes and are transported in person by that person into the State. However, in accordance with EU Directive 2008/118/EC, Ireland has imposed a quantitative limit of 300 cigarettes on the number of cigarettes which may be brought into Ireland without further payment of excise duty from Bulgaria, Croatia, Hungary, Latvia, Lithuania and Romania. |
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 |
In our efforts to undertake the development and finalization of comprehensive tobacco control legislation, regard is had to the Guidelines for the implementation of Article 6 to ensure that matters related to this article are adequately addressed. |
In our efforts to undertake the development of comprehensive tobacco control legislation, regard is had to the Guidelines for the implementation of Article 6 to ensure that matters related to this article are adequately addressed. |
In our efforts to undertake the development of comprehensive tobacco control legislation, regard is had to the Guidelines for the implementation of Article 6 to ensure that matters related to this article are adequately addressed. |
WHO Region of the Americas |
| Japan |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Jordan |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Kazakhstan |
Answer not provided |
Answer not provided |
Report not provided |
WHO European Region |
| Kenya |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Kiribati |
Consultation with the Ministry of Finance to lobby for the tax is underway. |
Consultation with the Ministry of Finance to lobby for the tax is underway. |
Consultation with the Ministry of Finance to lobby for the tax is underway. |
WHO Western Pacific Region |
| Kuwait |
جاري العمل على إقرار الضريبة الانتقائية على منتجات التبغ بنسبة 100% من سعر بيع التجزئة |
جاري العمل على إقرار الضريبة الانتقائية على منتجات التبغ بنسبة 100% من سعر بيع التجزئة |
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 |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Latvia |
Answer not provided |
Starting from the July 1, 2016 liquids used in Electronic smoking devices will be excisable good (0.01 euro per 1 ml liquid) and 0.005 euro per 1 mg nicotine). |
Starting from the July 1, 2016 liquids used in Electronic smoking devices will be excisable good (0.01 euro per 1 ml liquid) and 0.005 euro per 1 mg nicotine). |
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 |
Answer 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 |
Consistent increase of excise duty rates for tobacco products contributes to public health objectives.
In 2017 on initiative of the Ministry of Health, the funding of the State Public Health Promotion Fund was doubled from 1.34 million EUR to 2.68 million EUR (composed of 0,5% of the total excises duties not only from excises on alcohol, but from 2017 also excises on tobacco and gambling). The funding for health promoting activities increased significantly to 3.1 million EUR in 2019 incl. tobacco prevention projects, social campaings and surveys. |
Consistent increase of excise duty rates for tobacco products contributes to public health objectives.
In 2017 on initiative of the Ministry of Health, the funding of the State Public Health Promotion Fund was doubled from 1.34 million EUR to 2.68 million EUR (composed of 0,5% of the total excises duties not only from excises on alcohol, but from 2017 also excises on tobacco and gambling). From 2018 the funding for health promoting activities increased significantly incl. tobacco prevention projects, social campaings and surveys.
|
Consistent increase of excise duty rates for tobacco products contributes to health objectives |
WHO European Region |
| Luxembourg |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Madagascar |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Malaysia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Maldives |
No Effect of Tax on Consumption. The last increase in tax to 38.88% and 33.33% respectively for Cigarettes and other tobacco products, caused an increase of the retail price of cigarettes from MVR 2.5 per stick to MVR 3.00 per stick at some outlets and for few months. As the wholesale price increased only by a negligible margin, retailers son reverted back to old pricing to compete with the retailers who maintained the old price. |
No Effect of Tax on Consumption. The last increase in tax to 38.88% and 33.33% respectively for Cigarettes and other tobacco products, caused an increase of the retail price of cigarettes from MVR 2.5 per stick to MVR 3.00 per stick at some outlets and for few months. As the wholesale price increased only by a negligible margin, retailers son reverted back to old pricing to compete with the retailers who maintained the old price. |
No Effect of Tax on Consumption. The last increase in tax to 38.88% and 33.33% respectively for Cigarettes and other tobacco products, caused an increase of the retail price of cigarettes from MVR 2.5 per stick to MVR 3.00 per stick at some outlets and for few months. As the wholesale price increased only by a negligible margin, retailers son reverted back to old pricing to compete with the retailers who maintained the old price. |
WHO South-East Asia Region |
| Mali |
Answer not provided |
Answer not provided |
Answer not provided |
WHO African Region |
| Malta |
nil |
nil |
Answer not provided |
WHO European Region |
| Marshall Islands |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| Mauritania |
-Il a été prévu une augmentation de la taxe de consommation sur le tabac de 20% de plus par rapport à lannée précédente.
Donc elle devenu 87%au lieu de 67% |
-Il a été prévu une augmentation de la taxe de consommation sur le tabac de 20% de plus par rapport à lannée précédente.
Donc elle devenu 60%au lieu de 40% |
- |
WHO African Region |
| Mauritius |
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) |
Although we response "NO" to C215 above, some states used the guidelines for this article. |
Although we response "NO" to C215 above, some states used the guidelines for this article. |
Although we response "NO" to C215 above, some states used the guidelines for this article. |
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 |
Answer not provided |
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 |
Answer 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 |
There are quotas on how much travellers can import tax-free. Advertising ban (including display ban), plain packaging and health warning provisions apply to tobacco products sold at duty-free areas. |
There are quotas on how much travellers can import tax-free. Advertising ban (including display ban), plain packaging and health warning provisions apply to tobacco products sold at duty-free areas. |
There are quotas on how much travellers can import tax-free. Advertising ban (including display ban) and health warning provisions apply to tobacco products sold at duty-free areas. |
WHO European Region |
| Oman |
لا توجد |
لا توجد |
لا توجد |
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 |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Region of the Americas |
| Papua New Guinea |
Finance is in the process of dedicating percentage of the Liscensing and Registration fees of the Tobacco Products to finance Tobacco Control Program. The percentage will vary depending on the needs. |
The financing of the Tobacco Control Program depends on how well the program is marketed. Evidence base information is required to market the program. Economical Impact Assessment is necessary to provide hard evidence of what is happening. |
The financing of the Tobacco Control Program depends on how well the program is marketed. Evidence base information is required to market the program. Economical Impact Assessment is necessary to provide hard evidence of what is happening. |
WHO Western Pacific Region |
| Paraguay |
Ninguno |
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 |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Qatar |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Republic of Korea |
Answer not provided |
Answer not provided |
Answer not provided |
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 |
Российская Федерации подписала Соглашение «О принципах ведения налоговой политики в области акцизов на табачную продукцию государств-членов Евразийского экономического союза».
С 2024 года при расчете национальных ставок акциза на сигареты страны ЕАЭС будут исходить из индикативной ставки 35 евро за 1 тысячу сигарет с отклонением не более чем на 20% в меньшую или большую стороны. |
Report not provided |
В настоящий момент Евразийской экономической комиссией подготовлен проект Соглашения «О принципах ведения налоговой политики в области акцизов на табачную продукцию государств-членов Евразийского экономического союза». Согласно проекту указанного Соглашения, предусматривается установление ставок акцизов на сигареты в 2017 г. - 25 евро на 1000 штук, в 2018 г. - 27 евро на 1000 штук, в 2019 г. - 30 евро на 1000 штук, в 2020 г. - 32 евро на 1000 штук, в 2021 г. - 35 евро на 1000 штук. |
WHO European Region |
| Rwanda |
Answer 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 |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Western Pacific Region |
| San Marino |
Answer not provided |
Answer not provided |
Answer not provided |
WHO European Region |
| Sao Tome and Principe |
Answer not provided |
Answer not provided |
Report not provided |
WHO African Region |
| Saudi Arabia |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Senegal |
Answer not provided |
Answer not provided |
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 |
SARS’ focus is to control the legal market, ensuring correct declarations by manufacturers and traders and also to eradicate the illicit market.
Initiatives by SARS:
- Tighter supervision of warehouses, where officials closely monitor the packing and unpacking of cigarettes
containers.
- Performance of integrated audits on cigarette manufactures where a client is assessed across all tax types (VAT,
EXCISE, PAYE, IT etc.).
- Modernisation interventions aimed at reducing cross-border cigarette smuggling,
- Focus on strengthening risk management and enhancing risk engine
- Implemented cargo scanners to Increase the non-intrusive inspection capability
- Deployed jet skis to patrol the Orange River bordering Namibia
- Start-to-end electronic excise system, allowing for electronic submission of excise accounts.
- Further training of Detector Dogs |
SARS’ focus is to control the legal market, ensuring correct declarations by manufacturers and traders and also to eradicate the illicit market.
Initiatives by SARS:
- Tighter supervision of warehouses, where officials closely monitor the packing and unpacking of cigarettes
containers.
- Performance of integrated audits on cigarette manufactures where a client is assessed across all tax types (VAT,
EXCISE, PAYE, IT etc.).
- Modernisation interventions aimed at reducing cross-border cigarette smuggling,
- Focus on strengthening risk management and enhancing risk engine
- Implemented cargo scanners to Increase the non-intrusive inspection capability
- Deployed jet skis to patrol the Orange River bordering Namibia
- Start-to-end electronic excise system, allowing for electronic submission of excise accounts.
- Further training of Detector Dogs
|
SARS’ focus is to control the legal market, ensuring correct declarations by manufacturers and traders and also to eradicate the illicit market.
Initiatives by SARS:
- Tighter supervision of warehouses, where officials closely monitor the packing and unpacking of cigarettes
containers.
- Performance of integrated audits on cigarette manufactures where a client is assessed across all tax types (VAT,
EXCISE, PAYE, IT etc.).
- Modernisation interventions aimed at reducing cross-border cigarette smuggling,
- Focus on strengthening risk management and enhancing risk engine
- Implemented cargo scanners to Increase the non-intrusive inspection capability
- Deployed jet skis to patrol the Orange River bordering Namibia
- Start-to-end electronic excise system, allowing for electronic submission of excise accounts.
- Further training of Detector Dogs
|
WHO African Region |
| Spain |
Respecto a los puntos C212 y C213: Existen limitaciones en cuanto a las ventas unitarias de labores del tabaco, máximo de 200 cigarrillos o de 50 cigarros. Además, los productos y precios de las tiendas libres de impuestos deben ser autorizados por el Ministerio de Hacienda. |
Respecto a los puntos C212 y C213: Existen limitaciones en cuanto a las ventas unitarias de labores del tabaco, máximo de 200 cigarrillos o de 50 cigarros. Además, los productos y precios de las tiendas libres de impuestos deben ser autorizados por el Ministerio de Hacienda. |
Respecto a los puntos C212 y C213: Existen limitaciones en cuanto a las ventas unitarias de labores del tabaco, mínimo de 200 cigarrillos o de 5 cigarros. Además, los productos y precios de las tiendas libres de impuestos deben ser autorizados por el Ministerio de Hacienda. |
WHO European Region |
| Sri Lanka |
The government does not have a systematic method to formulate the level of taxation and pricing. |
The government does not have a systematic method to formulate the level of taxation and pricing. |
The government does not have a systematic method to formulate the level of taxation and pricing. |
WHO South-East Asia Region |
| Sudan |
ت |
تم التواصل مع وزارة المالية وتنويرهم بالاتفاقية الاطارية لمكافحة التبغ في مارس 2018/ ومن جهتهم ابدو التعاون ويسيعقد اجتماع تخصصي اخر الزوجة نحكو زيادة ضرائب التبغ ومنتجاته كما هو في القبانون |
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 |
ستكون هذه المواضيع موضع اهتمام اللجنة الوطنية لمكافحة التخين في الفترة المقبلة |
ستكون هذه المواضيع موضع اهتمام اللجنة الوطنية لمكافحة التخين في الفترة المقبلة |
ستكون هذه المواضيع موضع اهتمام اللجنة الوطنية لمكافحة التخين في الفترة المقبلة |
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 |
WHO European Region |
| Timor-Leste |
Answer 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 |
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 |
Answer not provided |
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 |
Since 2016 there has not been any increase in duty rates and excise on the importation of cigarettes. This is in relation to all commodities on chapter 24 of the harmonized commodities description system used by Vanuatu customs. |
Report not provided |
Answer not provided |
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 |
Answer not provided |
Answer not provided |
Answer not provided |
WHO Eastern Mediterranean Region |
| Zambia |
Answer not provided |
Answer not provided |
Tobacco excise duty has been increased to as much as 400% |
WHO African Region |
| Zimbabwe |
None |
None |
Answer not provided |
WHO African Region |
