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Table 1 Cigarette excise taxes structure and cigarette consumption, and retail prices from 2006 to 2015 in 22 Asia- Pacific countries

From: Raising cigarette excise tax to reduce consumption in low-and middle-income countries of the Asia-Pacific region:a simulation of the anticipated health and taxation revenues impacts

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
GNIUS$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$1000GNIUS$1999 US$
 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$2000GNIUS$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$3000GNIUS$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$4000GNIUS$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