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Table
Indicator name:
Tax administration - Sales of duty or excise free cigarettes banned
Data type:
Categorical
Indicator Id:
4620
Topic:
Risk factors
Rationale:
In most countries tobacco products are found to be sold without excise (and other indirect taxes such as VAT and import duties) in duty-free shops in airports, on international transport vehicles and/or other tax-free shops. Duty-free tobacco products are usually made available to travellers going out of the country, but they are now also made available for travellers entering a country.
Definition:
Banning the sale of duty-free cigarettes for personal consumption reduces the chance that these products end up in the illicit market. Additionally, there is no justification for selling a deadly product duty-free; those foregone taxes are a revenue loss for the government. Some countries have already acted and have banned the sale of duty-free tobacco products. Those products may still be found in airport and other tax-free shops, but they are sold with (excise) taxes included.
Method of measurement
Information as reported by country focal points based on the legal status of duty or excise free cigarettes sales.
Method of estimation:
N/A
Unit of Measure:
N/A
Unit Multiplier:
N/A
Expected frequency of data dissemination:
Biennial
Expected frequency of data collection:
Biennial
Contact person email:
perucica@who.int
Name:
Anne-Marie Perucic
Data Type Representation:
Text
Links:
WHO Report on the Global Tobacco Epidemic
Indicator Metadata Registry List
ban on sale of duty-free or excise-free cigarettes (Tobacco control: Raise taxes)
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