Table 1. Evolution of Tobacco Special Consumption Tax, VAT and Import Tariffs.
Values given as percentages.
| Period | Special Consumption Tax (tax base is pre-tax factory price) | Value
added tax |
Tariffs | |||
|---|---|---|---|---|---|---|
| Cigarettes | Cigars | |||||
| Filtered produced from
imported material |
Filtered produced from
domestic material |
Non-filtered | ||||
| 10/1990 – 8/1993 | 50 | 50 | 40 | 40 | - | NA |
| 9/1993 – 12/1995 | 70 | 52 | 32 | 32 | - | NA |
| 1/1996 – 12/1998 | 70 | 52 | 32 | 70 | - | NA |
| 1/1999 – 11/2001 | 65 | 45 | 25 | 65 | - | NA |
| 11/2001 – 12/2003 | 65 | 45 | 25 | 65 | - | Import prohibited |
| 1/2004 – 12/2005 | 65 | 45 | 25 | 65 | 10 | Import prohibited |
| 1/2006 – 12/2006 | 55 | 65 | 10 | Import prohibited | ||
| 1/2007 – 12/2007 | 55 | 65 | 10 | 100 | ||
| 1/2008 – 12/2009 | 65 | 10 | 140 | |||
| 1/2009 – 12/2015 | 65 | 10 | 140 | |||
| 1/2016 – 12/2017 | 70 | 70 | 70 | 70 | 10 | 135 |
| 1/2018 – | 75 | 75 | 75 | 75 | 10 | 135 |
NA: Not available. Sources: Tax Policy Department (TPD) – Ministry of Finance (MOF).