Parties
Treaty provisions
WHO FCTC
General and other obligations (Articles 2, 5, 18 and 19)
Demand reduction measures (Articles 6 to 14)
Supply reduction measures (Articles 15 to 17)
Research, surveillance and international cooperation (Articles 20, 22, 26)
Priorities and comments
PROTOCOL
General and other obligations (Articles 2 and 5)
Supply Chain Control (Articles 6 to 13)
Offences (Articles 14 to 19)
International Cooperation (Articles 20 to 31)
Priorities and comments
Updates
Contact
✕
Article 16
Published by
akadmin
at
June 26, 2020
Categories
PROTOCOL Treaty provisions
Tags
Reports
Resources
Updates
Article - Reports
E31 - Persons held liable for the unlawful conduct are subjected to criminal or non-criminal sanctions
E32 - Progress made in implementing Article 16
E33 - Additional information on prosecutions and sanctions
Documents
Institute of Public Policy and Management, 2019. Empirical Analysis of Cigarette Tax Avoidance and Evasion in Vietnam.
Institute of Public Policy and Management, 2019. Empirical Analysis of Cigarette Tax Avoidance and Evasion in Vietnam.
Undermining Government Tax Policies: Common strategy employed by the tobacco industry in response to tobacco tax increases.
Undermining Government Tax Policies: Common strategy employed by the tobacco industry in response to tobacco tax increases.
Links
Shaffer, E. R., Brenner, J. E., and Houston, T. P. International trade agreements: a threat to tobacco control policy.
HMRC. 2017. Consultation sanctions to tackle tobacco duty evasion and other excise duty evasion.
HMRC and UKBF. 2014. Tackling illicit tobacco: from leaf to light.
FATF. 2012. FATF Report: Illicit tobacco trade.
World Bank Group. 2019. Confronting Illicit Tobacco Trade: A Global Review of Country Experiences.
Social Policy and Development Centre, May 2020. Tobacco Taxation in Pakistan and AJK: Myth vs. Reality.