05 Oct 2015
It was launched in regional workshop held in Yangon, Myanmar in September.
Main findings in the report include:
- Cigarettes in ASEAN are generally affordable, even for the poor and the young;
- Only Brunei and Singapore have uniform specific taxes, while the Philippines is expected to implement its policies by 2017;
- Brunei, Malaysia and Singapore are the only ASEAN countries that tax all tobacco products (cigarettes and non-cigarette products) in a comparable manner;
- Most ASEAN countries require fiscal markings, such as tax stamps, but no country uses them in a tracking and tracing system.
The report urges governments to:
- Develop and implement long-term tobacco tax policies that include public health targets;
- Raise taxes high enough on a regular basis to reduce affordability;
- Apply a uniform specific tax system or a mixed system with a minimum specific tax floor;
- License all manufacturers, importers/exporters, distributors, and retailers of tobacco products and manufacturing equipment;
- Establish a tracking and tracing system, including fiscal markings with a unique identifier, to reduce the risk of smuggling and assist in investigations of illicit trade;
- Prohibit tax-free or duty-free tobacco products.