People have died from tobacco-related diseases since the opening of the first FCTC working group on 28 October 1999.
Excise tax is a tax on selected goods which are consumed within a country. Tax can be collected from the producer, manufacturer, wholesaler, importer, or at the point of final sale to the consumer. Excise taxes can be either specific or ad valorem.
Specific excise taxes are charged per quantity, such as per cigarette, pack, or kilogram (e.g $1.50 per pack regardless of price). Ad valorem excise taxes are charged as a percentage of the value of the product. The value of the product is measured by the manufacturer’s price (e.g., 80% of the manufacturer’s price) or by the price paid by consumers (e.g 70% of pre-tax retail price).