Indicator charts
Answers in
Yes
No
Answer not provided
Report not provided
Answers in
Answers evolution
Percentage of Parties that responded this question
Indicator tables
| Party | Region | 2023 | 2020 | 2018 |
|---|---|---|---|---|
| Afghanistan | EMR | Report not provided | Answer not provided | Answer not provided |
| Albania | EUR | Answer not provided | Report not provided | Report not provided |
| Algeria | AFR | Answer not provided | Answer not provided | Answer not provided |
| Andorra | EUR | Answer not provided | Report not provided | Report not provided |
| Angola | AFR | Answer not provided | Report not provided | Answer not provided |
| Antigua and Barbuda | AMR | Current tobacco products are taxed at 35% of base price | Current tobacco products are taxed at 35% of base price | Report not provided |
| Armenia | EUR | Answer not provided | Answer not provided | Report not provided |
| Australia | WPR | Article 6 has been considered in any tobacco control policy relating to the taxation excise system. | Answer not provided | Answer not provided |
| Austria | EUR | 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. | Answer not provided |
| Azerbaijan | EUR | 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. | 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. |
| Bahamas | AMR | Report not provided | Report not provided | Report not provided |
| Bahrain (Kingdom of) | EMR | “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 2018. In addition, in 2020, a minimum charge of 800 Fils was imposed on cigarettes products which resulted in a big increase in the prices of the cheap brands. | “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. |
| Bangladesh | SEA | Answer not provided | Answer not provided | Answer not provided |
| Barbados | AMR | Answer not provided | Report not provided | Answer not provided |
| Belarus | EUR | Report not provided | Answer not provided | Answer not provided |
| Belgium | EUR | Answer not provided | Answer not provided | Answer not provided |
| Belize | AMR | Answer not provided | Answer not provided | Report not provided |
| Benin | AFR | Answer not provided | Answer not provided | Answer not provided |
| Bhutan | SEA | The import of tobacco products attracts 100% sales tax if imported from India. Additional 100% customs duty is levied if tobacco products are imported from countries other than India. | Report not provided | Answer not provided |
| Bolivia (Plurinational State of) | AMR | Answer not provided | Answer not provided | Answer not provided |
| Bosnia and Herzegovina | EUR | Answer not provided | Answer not provided | Answer not provided |
| Botswana | AFR | The drafted tobacco control strategy includes progressive increase of tobacco taxes and prices The strategy also aims to reduce affordability of tobacco products and prohibit duty free tax on tobacco products | Yes, as we have been reviewing our current legislation, we considered it. | Yes, as we have been reviewing our current legislation, we considered it. |
| Brazil | AMR | xxx | xxx | xxx |
| Brunei Darussalam | WPR | Answer not provided | Answer not provided | Answer not provided |
| Bulgaria | EUR | Answer not provided | Answer not provided | Answer not provided |
| Burkina Faso | AFR | Answer not provided | Answer not provided | Answer not provided |
| Burundi | AFR | Report not provided | Answer not provided | Report not provided |
| Cabo Verde | AFR | 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) 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) |
| Cambodia | WPR | Report not provided | Answer not provided | Answer not provided |
| Cameroon | AFR | Report not provided | Answer not provided | Answer not provided |
| Canada | AMR | Answer not provided | 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 |
| Central African Republic | AFR | Report not provided | Report not provided | Report not provided |
| Chad | AFR | 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 | 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 |
| Chile | AMR | Answer not provided | Answer not provided | Answer not provided |
| China | WPR | 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。 |
| Colombia | AMR | Se ha participado en distintos procesos de capacitación donde ha participado tanto el Ministerio de Salud y Protección Social como el Ministerio de Hacienda y crédito público, se considera que la estructura tributaria actual cumple con las recomendaciones, sin embargo debido a la accesibilidad de productos de tabaco en el país respecto a la región y a las recomendaciones de impuestos a los productos de tabaco promovidas por la OMS, es necesario un incremento para alcanzar los objetivos en la materia. | Answer not provided | Answer not provided |
| Comoros | AFR | Answer not provided | Answer not provided | Answer not provided |
| Congo | AFR | Answer not provided | 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 |
| Cook Islands | WPR | Answer not provided | Answer not provided | Answer not provided |
| Costa Rica | AMR | Con base en ellas, se redacto el impuesto específico para los productos de tabaco y sus derivados: - Artículo N° 22, Ley N° 9028. - Artículo N° 04, Ley N° 10066. | 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 |
| Côte d'Ivoire | AFR | 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 . 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. |
| Croatia | EUR | 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. |
| Cyprus | EUR | Answer not provided | Answer not provided | Answer not provided |
| Czechia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Democratic People's Republic of Korea | SEA | Report not provided | Answer not provided | Answer not provided |
| Democratic Republic of the Congo | AFR | Les droits daccises sont passés de 40 à 60%, soit une augmentation de 50%. | Les droits daccises sont passés de 40 à 60%, soit une augmentation de 50%. | Answer not provided |
| Denmark | EUR | Answer not provided | Answer not provided | Answer not provided |
| Djibouti | EMR | Report not provided | Answer not provided | Answer not provided |
| Dominica | AMR | Report not provided | Report not provided | Report not provided |
| Ecuador | AMR | Answer not provided | 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. |
| Egypt | EMR | Answer not provided | Answer not provided | Answer not provided |
| El Salvador | AMR | Answer not provided | Answer not provided | Answer not provided |
| Equatorial Guinea | AFR | Report not provided | Report not provided | Answer not provided |
| Estonia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Eswatini | AFR | Report not provided | Report not provided | Report not provided |
| Ethiopia | AFR | Report not provided | Report not provided | Report not provided |
| European Union | EUR | Answer not provided | Answer not provided | Answer not provided |
| Fiji | WPR | Report not provided | Answer not provided | Report not provided |
| Finland | EUR | Answer not provided | Answer not provided | Answer not provided |
| France | EUR | Answer not provided | Answer not provided | Answer not provided |
| Gabon | AFR | Answer not provided | Answer not provided | Answer not provided |
| Gambia | AFR | Answer not provided | Answer not provided | Answer not provided |
| Georgia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Germany | EUR | Relevant information pertaining to but not covered in this section: The limits for travellers are a) 200 cigarettes or b) 100 cigarillos or c) 50 cigars or d) 250 grams of smoking tobacco, e. g. included heated tobacco products and water pipe tobacco or a combination of these products within the limits | 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. |
| Ghana | AFR | Answer not provided | Answer not provided | Answer not provided |
| Greece | EUR | Answer not provided | Report not provided | Answer not provided |
| Grenada | AMR | Report not provided | Answer not provided | Answer not provided |
| Guatemala | AMR | 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. |
| Guinea | AFR | Report not provided | Report not provided | Report not provided |
| Guinea-Bissau | AFR | Answer not provided | Answer not provided | Answer not provided |
| Guyana | AMR | Answer not provided | Answer not provided | Answer not provided |
| Honduras | AMR | Report not provided | 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. |
| Hungary | EUR | Answer not provided | Answer not provided | Answer not provided |
| Iceland | EUR | Answer not provided | Answer not provided | Answer not provided |
| India | SEA | The WHO Framework Convention of Tobacco Control, to which India is a party to mandates (Article 6 of WHO FCTC) encourages the Parties for implementing tax policies on tobacco products so as to contribute to the health objectives aimed at reducing tobacco consumption. This Ministry had communicated proposals to the Department of Revenue, Ministry of Finance for Progressive increases in taxation on tobacco products. However, the mandate of taxation lies with the Ministry of Finance. | Answer not provided | Answer not provided |
| Iran (Islamic Republic of) | EMR | Some parts of the guidelines has been used in the new VAT law specially annual increase of 5 Unit percentage. | Some parts of the guidelines has been used in the new VAT law specially annual increase of 5 Unit percentage. | Answer not provided |
| Iraq | EMR | Answer not provided | Answer not provided | Answer not provided |
| Ireland | EUR | 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. | 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. |
| Israel | EUR | Report not provided | Answer not provided | Report not provided |
| Italy | EUR | Answer not provided | Answer not provided | Answer not provided |
| Jamaica | AMR | 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 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. |
| Japan | WPR | Answer not provided | Answer not provided | Answer not provided |
| Jordan | EMR | Answer not provided | Answer not provided | تمت زيادة مايوازي 400فلس لسعر للباكيت |
| Kazakhstan | EUR | МЗ РК в национальные проекты по здравоохранению включались предложения по увеличению ставок акцизов на табачные изделия | Report not provided | Answer not provided |
| Kenya | AFR | Answer not provided | Report not provided | Answer not provided |
| Kiribati | WPR | Answer not provided | Answer not provided | Answer not provided |
| Kuwait | EMR | Answer not provided | Answer not provided | Answer not provided |
| Kyrgyzstan | EUR | Report not provided | Report not provided | Report not provided |
| Lao People's Democratic Republic | WPR | Report not provided | 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 |
| Latvia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Lebanon | EMR | Answer not provided | Answer not provided | Answer not provided |
| Lesotho | AFR | Report not provided | Answer not provided | Report not provided |
| Liberia | AFR | Report not provided | Report not provided | Answer not provided |
| Libya | EMR | Answer not provided | Answer not provided | Answer not provided |
| Lithuania | EUR | Answer not provided | Answer not provided | Answer not provided |
| Luxembourg | EUR | Answer not provided | Answer not provided | Answer not provided |
| Madagascar | AFR | Report not provided | Answer not provided | Answer not provided |
| Malaysia | WPR | NA | Answer not provided | Answer not provided |
| Maldives | SEA | Answer not provided | Answer not provided | Answer not provided |
| Mali | AFR | Report not provided | Answer not provided | Answer not provided |
| Malta | EUR | nil | Report not provided | nil |
| Marshall Islands | WPR | Answer not provided | Report not provided | Answer not provided |
| Mauritania | AFR | Report not provided | Answer not provided | Answer not provided |
| Mauritius | AFR | NOT APPLICABLE (NA) | NOT APPLICABLE (NA) | NA |
| Mexico | AMR | Durante los dos últimos años, se ha trabajado de la mano de organizaciones internacionales instituciones académicas y organizaciones de la sociedad civil para impulsar desde la perspectiva técnica la viabilidad de un nuevo incremento de impuestos, a partir de la discusión amplia e intersectorial propuestas para los tomadores de decisiones sobre aumento de impuestos, a través de diferentes escenarios y proyecciones de eventuales aumentos en la recaudación tributaria y principalmente en la reducción de la demanda del tabaco en los grupos más vulnerables, en base en la mejor evidencia y las recomendaciones establecidas en las directrices del artículo 6 del convenio, a la espera de un momento de oportunidad política que permita avanzar en este rubro, no obstante como señalado anteriormente, se vislumbra poco probable un nuevo aumento de impuestos al tabaco durante el año actual y el siguiente. | Answer not provided | Answer not provided |
| Micronesia (Federated States of) | WPR | Answer not provided | Answer not provided | Answer not provided |
| Mongolia | WPR | Report not provided | Answer not provided | Answer not provided |
| Montenegro | EUR | Answer not provided | Answer not provided | Answer not provided |
| Mozambique | AFR | Report not provided | Answer not provided | Answer not provided |
| Myanmar | SEA | 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. | 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 |
| Namibia | AFR | Report not provided | Answer not provided | Report not provided |
| Nauru | WPR | Report not provided | Answer not provided | Report not provided |
| Nepal | SEA | Answer not provided | Answer not provided | Answer not provided |
| Netherlands (Kingdom of the) | EUR | Answer not provided | Answer not provided | Answer not provided |
| New Zealand | WPR | Answer not provided | Answer not provided | Answer not provided |
| Nicaragua | AMR | Answer not provided | Answer not provided | Answer not provided |
| Niger | AFR | Report not provided | Answer not provided | Report not provided |
| Nigeria | AFR | Answer not provided | Answer not provided | Answer not provided |
| Niue | WPR | Report not provided | Answer not provided | Report not provided |
| Norway | EUR | Answer not provided | Answer not provided | Answer not provided |
| Oman | EMR | جعلنا الضرائب تصل الى 63.3% من قيمة البيع بالتجزئة | نحاول أن نجعل الضرائب تصل الى 100% من قيمة البيع بالتجزئة | Answer not provided |
| Pakistan | EMR | Report not provided | Answer not provided | Answer not provided |
| Palau | WPR | Answer not provided | Answer not provided | Answer not provided |
| Panama | AMR | El proyecto de Ley No. 887 se detalló en acápites anteriores, en el mismo se plantea el incremento del ISC de productos de tabaco de 100 a 150% del precio declarado por el fabricante ante el MEF. 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, se refleja poca variación en el comercio ilícito y lo más importante contribuyen 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 La dirección https://extranet.who.int/dataform/655321?token=4y73m3uprxy2c88&lang=es no esta accesible. | 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 |
| Papua New Guinea | WPR | As explained above, a decision was made by Finance to register and liscense the Industry and that this moneys be paid into the Health Promotion Trust Account established by the Tobacco Control Act 2016. | Answer not provided | Answer not provided |
| Paraguay | AMR | Answer not provided | 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 |
| Peru | AMR | En enero del 2021, el Ministerio de Economía y Finanzas del Perú (MEF), mediante Resolución Ministerial N° 035-2021-EF/15, actualizó los montos fijos del Impuesto Selectivo al Consumo (ISC) de los cigarrillos y los productos de tabaco calentado, pasando el ISC de los cigarrillos (monto fijo) de S/. 0.32 a S/. 0.35 y los productos de tabaco calentado, de un ISC de S/.0.27 a S/. 0.30. https://cdn.www.gob.pe/uploads/document/file/1583855/RM035_2021EF15.pdf.pdf?v=1611671 311 En enero del 2022, el MEF mediante Resolución Ministerial 021- 2022/15 estableció disposiciones para la aplicación de los factores de actualización monetaria de los montos fijos del Sistema Específico del Impuesto Selectivo al Consumo, de modo que puedan ser actualizados anualmente siempre que la variación porcentual del IPC sea igual o superior al uno por ciento (1%) por lo que se actualizaron los montos fijos vigentes del Sistema Específico del Impuesto Selectivo al Consumo. Así los cigarrillos de tabaco negro y cigarrillos de tabaco rubio se actualizaron a S/.0.27. https://busquedas.elperuano.pe/download/url/actualizan-montos-fijos-vigentes-aplicables-abienes-sujetos-resolucion-ministerial-n-021-2022-ef15-2034820-1 | Answer not provided | Answer not provided |
| Philippines | WPR | Answer not provided | Answer not provided | Answer not provided |
| Poland | EUR | Answer not provided | Answer not provided | Answer not provided |
| Portugal | EUR | 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. |
| Qatar | EMR | Answer not provided | Answer not provided | Answer not provided |
| Republic of Korea | WPR | *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. |
| Republic of Moldova | EUR | Answer not provided | Answer not provided | Answer not provided |
| Republic of North Macedonia | EUR | Report not provided | Answer not provided | Answer not provided |
| Romania | EUR | Answer not provided | Report not provided | Report not provided |
| Russian Federation | EUR | Руководящие принципы осуществления статьи 6 РКБТ ВОЗ использовались при аргументации о необходимости повышения акцизов (в частности, рекомендации о доле акциза в структуре розничной цены на уровне 70%). | 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 |
| Rwanda | AFR | Report not provided | Report not provided | Answer not provided |
| Saint Kitts and Nevis | AMR | Answer not provided | Report not provided | Report not provided |
| Saint Lucia | AMR | Answer not provided | Answer not provided | Answer not provided |
| Saint Vincent and the Grenadines | AMR | Report not provided | Report not provided | Report not provided |
| Samoa | WPR | 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. | 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 |
| San Marino | EUR | The COP guidelines were utilized during the elaboration of the Health Plan (Piano Sanitario e Socio sanitario 2015-2017 ). | Report not provided | The COP guidelines were utilized during the elaboration of the Health Plan (Piano Sanitario e Socio sanitario 2015-2017 ). |
| Sao Tome and Principe | AFR | Answer not provided | Answer not provided | Answer not provided |
| Saudi Arabia | EMR | Answer not provided | كما جاءت بالرد على C214 | كما جاءت بالرد على C214 |
| Senegal | AFR | - 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 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). |
| Serbia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Seychelles | AFR | Answer not provided | Answer not provided | Answer not provided |
| Sierra Leone | AFR | Answer not provided | Answer not provided | Answer not provided |
| Singapore | WPR | When reviewing the excise duties on tobacco products our aims are to make tobacco products less affordable as well as reducing the demand for tobacco products. | Nil. | Nil. |
| Slovakia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Slovenia | EUR | Report not provided | Report not provided | Answer not provided |
| Solomon Islands | WPR | Report not provided | Answer not provided | Answer not provided |
| South Africa | AFR | 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. | 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. |
| Spain | EUR | Las directrices del artículo 6 se han utilizado en la elaboración de informes internos o en respuestas a consultas de entidades y de ciudadanos. Informe sobre la evolución de la política impositiva de las labores del tabaco y su impacto en los precios de venta al público https://www.sanidad.gob.es/ciudadanos/proteccionSalud/tabaco/docs/Evol_Politica_Impositiva_Tabaco.pdf Revisión sobre la fiscalidad del cigarrillo electrónico: Regulación europea y posibles escenarios para España https://www.sanidad.gob.es/ciudadanos/proteccionSalud/tabaco/docs/Fiscalidad_cigarrillo_electronico.pdf | 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. |
| Sri Lanka | SEA | Answer not provided | Answer not provided | Answer not provided |
| Sudan | EMR | تم الاتفاق مع وزارة المالية علي تخصيص مبالغ مالية من ضرائب التبغ لصالح الصحة قيد التنفيذ | تم الاتفاق المبدئي مع وزارة المالية علي تخصيص مبالغ مالية لصالح برنامج مكافحة التبغ والمرضي بالمستشفيات | Answer not provided |
| Suriname | AMR | Answer not provided | Answer not provided | Answer not provided |
| Sweden | EUR | Answer not provided | Answer not provided | Answer not provided |
| Syrian Arab Republic | EMR | Answer not provided | Answer not provided | Answer not provided |
| Tajikistan | EUR | Report not provided | Report not provided | Report not provided |
| Thailand | SEA | Considering tax burden as the percentage of tax over retail price and also affordability | Answer not provided | Answer not provided |
| Timor-Leste | SEA | Report not provided | Report not provided | Answer not provided |
| Togo | AFR | Answer not provided | Answer not provided | Answer not provided |
| Tonga | WPR | Answer not provided | Answer not provided | Answer not provided |
| Trinidad and Tobago | AMR | Specifically, the increase of taxes on tobacco to 20%, is in keeping with the WHO FCTC's recommendation of monitoring, increasing or adjusting tax rates on a regular basis. This recommendation is a function within the remit of the country's Ministry of Finance and it was recognized that prior to 2020, the last tax increase was in 2016. In this regard and in alignment with the need to achieve the country's health goals and objectives, this increase was therefore necessary. | Answer not provided | Answer not provided |
| Tunisia | EMR | dans le cadre de la collaboration avec le Secrétariat de la Convention Cadre de lutte contre le Tabac de l'OMS, le Ministère des Finances et le Ministère de la Santé et le Secrétariat de la Convention Cadre de lutte contre le Tabac de l'OMS ont mis en place un programme de réforme des taxes sur le tabac sur 3 ans (2023-2025): La première année : le nombre de variables de la majoration spécifique est diminué de 7 à 3 (avec une grosse augmentation inévitable pour la taxe sur la marque Cristal KS). La deuxième année : mise en place de la réforme discutée qui implique le suivant : Remplacement de la majoration spécifique et contribution fonds d’emploi par une taxe d’accise spécifique – temporairement à deux tarifs pour mettre en place le tarif unique en phases. Remplacement du droit de consommation en taxe ad valorem avec nouvelle base de calcul = prix de vente au détail – comme au Brésil, Egypte, Colombie, Rwanda, Turquie, Ukraine, Union Européenne et d’autres. Nouvelle base de calcul de la TVA avec la suppression de diverses taxes de la base = prix de vente excluant la TVA. La troisième année : mise en place d’un tarif unique pour l’accise spécifique. Durant la troisième année, la taxe totale dépasse 75% du prix de vente de la marque la plus vendue et l’accise spécifique présente une part plus importante de l’accise totale par rapport à l’accise ad valorem. | Answer not provided | Answer not provided |
| Türkiye | EUR | Answer not provided | Answer not provided | Answer not provided |
| Turkmenistan | EUR | Answer not provided | Answer not provided | Answer not provided |
| Tuvalu | WPR | Answer not provided | Answer not provided | Report not provided |
| Uganda | AFR | Report not provided | Report not provided | Report not provided |
| Ukraine | EUR | Answer not provided | Answer not provided | Answer not provided |
| United Arab Emirates | EMR | Answer not provided | Answer not provided | Answer not provided |
| United Kingdom of Great Britain and Northern Ireland | EUR | Answer not provided | Answer not provided | Answer not provided |
| United Republic of Tanzania | AFR | Report not provided | Answer not provided | Answer not provided |
| Uruguay | AMR | 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. | 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 |
| Uzbekistan | EUR | В настоящее время разрабатывается Концепция и Дорожная карта по борьбе против табака. В этом документе одной из приоритетных задач определяется укрепление политики по осуществлению Статьи 6 РКБТ ВОЗ. | Report not provided | Report not provided |
| Vanuatu | WPR | The Ministry of Health has made a request to the Ministry of Finance to increase tobacco taxes. Tax has been increase in 2021. | The Ministry of Health has made a request to the Ministry of Finance to increase tobacco taxes. | Report not provided |
| Venezuela | AMR | Report not provided | Answer not provided | Report not provided |
| Viet Nam | WPR | Answer not provided | Answer not provided | Answer not provided |
| Yemen | EMR | Answer not provided | Report not provided | Answer not provided |
| Zambia | AFR | Report not provided | Report not provided | Answer not provided |
| Zimbabwe | AFR | Report not provided | Answer not provided | Answer not provided |