Table 1

WAP, specific tax and Ad valorem excise for FM cigarettes and RYO tobacco across study countries

FM cigarettesRYO tobacco
CountryWAP, per 1000 cigarettes, in €Specific and Ad valorem
excise, (as % of WAP)
WAP, per 1000 cigarettes, in €Specific and Ad valoremexcise, (as % of WAP)
201120132014201120132014201120132014201120132014
Germany229.80246.50254.5060.6560.1059.58101.33127.80130.1852.1849.7250.54
France270.00305.00325.0067.2564.7064.70170.28205.00225.0058.57*62.0062.00
The Netherlands236.72264.62291.9162.7066.5560.54116.12126.86145.0954.4664.4557.25
UK313.51407.74420.0173.4770.6469.02NANANANANANA
  • TIRSP—Retail selling price, all taxes included.

  • 1 kg smoking tobacco corresponds to 1000 cigarettes.

  • *In 2011, there was no specific tax for RYO tobacco in France.

  • FM, factory made; NA, not applicable; RYO, Roll-Your-Own; WAP, weighted average price.