Table 1 Cigarette excise taxes structure and cigarette consumption, and retail prices from 2006 to 2015 in 22 Asia- Pacific countries
Countries | Excise tax structure /level | Per capita legal cigarette consumption of population aged over 15 (No. packs) | Real retail price of a pack of legal cigarettes (US$) | Age-standardized adult smoking prevalence (%) | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
Type of excise tax applied | Specific excise | Ad valorem excise | 2006 | 2015 | Change (2006~ 2015) | 2006 | 2015 | Change (2006~ 2015) | |||
% of retail price | LCU (per stick) | % of retail price | |||||||||
low and lower middle income country | |||||||||||
GNI≦US$999 | |||||||||||
Cambodia | Ad valorem excise | 0 | – | 13.15 | 18.53 | 22.47 | 21.20% | 1.34 | 1.34 | −0.20% | 18 |
Nepal | Specific excise | 16.29 | 0 | 3.02 | 2.7 | −10.60% | 0.8 | 1.09 | 36.00% | 27.1 | |
Bangladesh | Ad valorem excise | 0 | – | 61 | 19.46 | 23.02 | 18.30% | 0.46 | 0.5 | 8.90% | 22.3 |
Myanmar | Ad valorem excise | 0 | – | 50 | 8.35 | 7.86 | −5.90% | 0.24 | 0.12 | −48.30% | 23.8 |
US$1000≦GNI≦US$1999 US$ | |||||||||||
India | Mixed excise | 42.25 | 0.9~ 2.3 | 1.27 | 4.52 | 3.9 | −13.70% | 1.28 | 1.62 | 26.90% | 13.4 |
Laos | Mixed excise | 6.25 | – | 1.4 | 23.67 | 27.38 | 15.70% | 0.66 | 0.68 | 3.20% | 35.3 |
Vietnam | Ad valorem excise | 0 | – | 32.5 | 44.54 | 47.97 | 7.70% | 0.82 | 0.58 | −29.70% | 18.6 |
Bhutan | – | – | – | – | 6.55 | 5.52 | −15.70% | 0.73 | 1.18 | 62.00% | 28.8 |
Papua New Guinea | Specific excise | 26.42 | – | 0 | 37.72 | 25.37 | −32.70% | 0.93 | 0.99 | 6.00% | 26.7 |
Solomon Islands | Specific excise | 19.15 | – | 0 | 1.09 | 0.64 | −41.50% | 2.89 | 3.67 | 26.80% | 19.28 |
US$2000≦GNI≦US$2999 | |||||||||||
Indonesia | Mixed excise | 40.91 | 150~ 380 | 4.09 | 33.32 | 50.52 | 51.60% | 1.17 | 1.34 | 14.20% | 31 |
Mongolia | Specific excise | 33.26 | – | 0 | 24.43 | 36.65 | 50.00% | 0.83 | 0.78 | −6.10% | 24.3 |
Sri Lanka | Mixed excise | 59.15 | – | 3.91 | 13.83 | 11.84 | −14.40% | 1.49 | 2.07 | 39.50% | 12.8 |
Vanuatu | Specific excise | 44.44 | 0 | 2.32 | 1.71 | −26.50% | 3.5 | 3.53 | 0.60% | 26 | |
US$3000≦GNI≦US$3999 | |||||||||||
Philippines | Specific excise | 63.55 | 0.6~ 1.25 | 0 | 48.62 | 42.12 | −13.40% | 0.79 | 1.18 | 49.80% | 20.1 |
Samoa | Specific excise | 42.32 | 0 | 1.67 | 1.21 | −27.60% | 3.79 | 3.53 | −6.60% | 37.3 | |
Tonga | Specific excise | 58.82 | – | 0 | 2.5 | 1.83 | −26.90% | 2.89 | 3.27 | 13.10% | 35.9 |
upper middle countries | |||||||||||
US$4000≦GNI≦US$5999 | |||||||||||
Fiji | Specific excise | 31.05 | – | 0 | 27.34 | 19.8 | −27.60% | 2.16 | 2.61 | 21.10% | 10.9 |
Maldives | No excise | 0 | – | 0 | 8.89 | 7.57 | −14.90% | 0.78 | 1.16 | 48.10% | 24 |
Thailand | Mixed excise | 2.86 | – | 63.72 | 30.78 | 35.92 | 16.70% | 1.34 | 1.83 | 36.50% | 16.1 |
GNI > US$6000 | |||||||||||
China | Mixed excise | 0.6 | 0.003 | 29.3 | 74.52 | 95.94 | 28.70% | 1.04 | 2.59 | 150.40% | 30.5 |
Malaysia | Mixed excise | 41.67 | 0.22 | 8.93 | 32.51 | 21.14 | −35.00% | 2.33 | 2.97 | 27.40% | 23 |