Excise tax structure and tax rates on most popular cigarette brand in 20105 31
| Specific excise | Ad-valorem excise | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Country | Brand | Structure | Percentage of retail price | LCU | I$ | Structure | Percentage of retail price | LCU | I$ |
| Indonesia | A Mild 16 | 25 Tiers | 46 | 6038 | 0.91 | None | 0 | – | – |
| Cambodia | ARA | None | 0 | – | – | Uniform | 11 | 145 | 0.09 |
| Lao PDR | Adeng Red | Uniform | 2 | 100 | 0.03 | Uniform | 18 | 900 | 0.24 |
| Philippines | Fortune | 4 Tiers | 52 | 11.4 | 0.46 | None | 0 | – | – |
| Vietnam | Vinataba | None | 0 | – | Uniform | 33 | 4620 | 0.55 | |
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.