Table 1 The legal and smuggled cigarette market in Taiwan.
| Year | Legal market | Legal imports (% of market) | Smuggled estimates (% of legal Imports) | Amount seized (% smuggled) | Estimated tax revenue lost as % of actual revenue from legal imports (US$ in million) |
|---|---|---|---|---|---|
| 1986 | 3119 | 52 (2%) | NA | 4.8 | |
| 1987 | 3427 | 580 (17%) | NA | 17 | |
| 1988 | 3678 | 576 (20%) | 553 (96%) | 45.1 (8%) | 96%($168 million) |
| 1989 | 3489 | 526 (18%) | 570 (108%) | 36.5 (6%) | 108%($187 million) |
| 1990 | 3506 | 573 (16%) | 791 (138%) | 57.4 (7%) | 138%($249 million) |
| 1991 | 3556 | 505 (14%) | 660 (131%) | 1.4 (0%) | 131%($224 million) |
| 1992 | 3570 | 1141 (28%) | 708 (62%) | 129.7 (18%) | 62%($241 million) |
| 1993 | 4373 | 1461 (33%) | 760 (52%) | 67.4 (9%) | 52%($248 million) |
| 1994 | 3672 | 814 (22%) | 588 (72%) | 38.1(6%) | 72%($192 million) |
| 1995 | 3791 | 1019 (27%) | 544 (53%) | 27 (5%) | 53%($172 million) |
| Average 1988–1995 | 3704 | 827 (22%) | 647 (78%) | 50 (8%) | 89% |