Table 1

Excise tax structure and tax rates on most popular cigarette brand in 20105 31

Specific exciseAd-valorem excise
CountryBrandStructurePercentage of retail priceLCUI$StructurePercentage of retail priceLCUI$
IndonesiaA Mild 1625 Tiers4660380.91None0
Lao PDRAdeng RedUniform21000.03Uniform189000.24
PhilippinesFortune4 Tiers5211.40.46None0
  • Structure refers to the country's structure, while % of retail price, LCU and I$ refers to tax rates on the most popular brand. Indonesia specific tiers were determined by cigarette type, manufacturing method and factory manufacturing capacity, while Filipino specific tiers were determined by net-of-tax retail prices.

  • I$, International Dollars; LCU, local currency unit.