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Indicator tables
| Party | Region | 2023 | 2020 | 2018 |
|---|---|---|---|---|
| Sudan | EMR | Answer not provided | Answer not provided | Answer not provided |
| Suriname | AMR | Answer not provided | Answer not provided | 1 slove is like 1 carton (containing 10 packages with 20 cigarettes in 1 pack) |
| Sweden | EUR | Within Sweden, from 2014, EMCS (Excise Movement and Control System) is applicable as a control system. EMCS is an electronic system that must be used by authorized operators when products are moved under duty, which is meant to ease the administrative management of the company and to enable an effective fiscal control of the delivery of alcohol, tobacco and certain energy products across the EU. http://www.skatteverket.se/foretagorganisationer/skatter/punktskatter/tobaksskatt/nyheter2015/nyheter1april2014.4.77dbcb041438070e03962cf.html | Within Sweden, from 2014, EMCS (Excise Movement and Control System) is applicable as a control system. EMCS is an electronic system that must be used by authorized operators when products are moved under duty, which is meant to ease the administrative management of the company and to enable an effective fiscal control of the delivery of alcohol, tobacco and certain energy products across the EU. http://www.skatteverket.se/foretagorganisationer/skatter/punktskatter/tobaksskatt/nyheter2015/nyheter1april2014.4.77dbcb041438070e03962cf.html | Regarding C315 the legal requirement are in place as describes in C311. However with regards to a specific form for the unique identifier this is awaiting implementation of article 15 of Dir. 2014/40/EU. Therefore the answer has been changed to “no”. Within Sweden, from 2014, EMCS (Excise Movement and Control System) is applicable as a control system. EMCS is an electronic system that must be used by authorized operators when products are moved under duty, which is meant to ease the administrative management of the company and to enable an effective fiscal control of the delivery of alcohol, tobacco and certain energy products across the EU. http://www.skatteverket.se/foretagorganisationer/skatter/punktskatter/tobaksskatt/nyheter2015/nyheter1april2014.4.77dbcb041438070e03962cf.html |
| Syrian Arab Republic | EMR | Answer not provided | Answer not provided | Answer not provided |
| Tajikistan | EUR | Report not provided | Report not provided | Report not provided |
| Thailand | SEA | Answer not provided | Answer not provided | Answer not provided |
| Timor-Leste | SEA | Report not provided | Report not provided | In the new national decree law, there is an article related to the National Council for tobacco Control. This will enforce or setup by the relveant institution. |
| Tonga | WPR | n/a | n/a | Answer not provided |
| Trinidad and Tobago | AMR | The names of active license holders are routinely published on the Ministry of Health's website as well the brands sold by these entities. | The names of active licence holders have been published on the Ministry of Healths website. | Answer not provided |
| Tunisia | EMR | Answer not provided | Answer not provided | Answer not provided |
| Turkmenistan | EUR | Внутренний документ Министерства внутренних дел Туркменистана | Внутренний документ Министерства внутренних дел Туркменистана | Answer not provided |
| Tuvalu | WPR | Answer not provided | Answer not provided | Report not provided |
| Uganda | AFR | Report not provided | Report not provided | Report not provided |
| Ukraine | EUR | Answer not provided | Answer not provided | Answer not provided |
| United Arab Emirates | EMR | Answer not provided | Answer not provided | Answer not provided |
| United Kingdom of Great Britain and Northern Ireland | EUR | Answer not provided | Since the refresh of the joint HMRC and Border Force tobacco strategy, Tackling illicit tobacco: from leaf to light in 2015, we have had a significant impact on reducing the illicit trade. Since 2015, HMRC and Border Force activity has resulted in: . seizure of over 7 billion smuggled cigarettes . seizure of over 1,301 tonnes of HRT; and . issued over 5900 assessments and 6,000 penalties to the value of over £147 million. | Since the launch of the previous Tackling Tobacco Smuggling strategy in 2011 we have had a significant impact on reducing the illicit trade. Since 2011, HMRC has; • seized over 6.4 billion smuggled cigarettes • seized over 1,621 tonnes of HRT; and • issued over 3,300 assessments and 3,000 penalties to the value of £49 million. |
| United Republic of Tanzania | AFR | Report not provided | Answer not provided | Answer not provided |
| Uzbekistan | EUR | Answer not provided | Report not provided | Report not provided |
| Vanuatu | WPR | Vanuatu has ratified FCTC Protocol to Eliminate Illicit Trade in Tobacco Products by parliament Session in November 2019 (Act n. 29 of 2019). It will be soon published in the Gazette by State Law Office. | Vanuatu has ratified FCTC Protocol to Eliminate Illicit Trade in Tobacco Products by parliament Session in November 2019 (Act n. 29 of 2019). It will be soon published in the Gazette by State Law Office. | Report not provided |
| Venezuela | AMR | Report not provided | Answer not provided | Report not provided |
| Viet Nam | WPR | Answer not provided | Answer not provided | Answer not provided |
| Zambia | AFR | Report not provided | Report not provided | Answer not provided |
| Russian Federation | EUR | Части 5 и 6 статьи 171.1 Уголовного кодекса Российской Федерации 5. Производство, приобретение, хранение, перевозка в целях сбыта или продажа немаркированной алкогольной продукции, подлежащей обязательной маркировке акцизными марками либо федеральными специальными марками, а также немаркированных табачных изделий, подлежащих маркировке специальными (акцизными) марками, совершенные в крупном размере, - наказываются штрафом в размере до пятисот тысяч рублей или в размере заработной платы или иного дохода осужденного за период до двух лет, либо принудительными работами на срок до трех лет, либо лишением свободы на срок до трех лет со штрафом в размере до ста двадцати тысяч рублей или в размере заработной платы или иного дохода осужденного за период до шести месяцев. 6. Деяния, предусмотренные частью пятой настоящей статьи, совершенные: а) группой лиц по предварительному сговору или организованной группой; б) в особо крупном размере, - наказываются штрафом в размере от четырехсот тысяч до восьмисот тысяч рублей или в размере заработной платы или иного дохода осужденного за период от одного года до трех лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на срок до шести лет со штрафом в размере до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период до пяти лет либо без такового. Крупным размером в частях пятой и шестой настоящей статьи признается стоимость немаркированной алкогольной продукции и (или) немаркированных табачных изделий, превышающая сто тысяч рублей, а особо крупным - один миллион рублей. УК РФ Статья 200.2. Контрабанда алкогольной продукции и (или) табачных изделий 1. Незаконное перемещение через таможенную границу Таможенного союза алкогольной продукции и (или) табачных изделий в крупном размере - наказывается штрафом в размере от трехсот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период от одного года до трех лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на тот же срок. 2. То же деяние, совершенное: а) группой лиц по предварительному сговору; б) должностным лицом с использованием своего служебного положения, - наказывается лишением свободы на срок от трех до семи лет со штрафом в размере до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период до трех лет или без такового. 3. Деяния, предусмотренные частями первой или второй настоящей статьи, совершенные организованной группой, - наказываются лишением свободы на срок от семи до двенадцати лет со штрафом в размере до двух миллионов рублей или в размере заработной платы или иного дохода осужденного за период до пяти лет либо без такового и с ограничением свободы на срок до двух лет либо без такового. Примечания. 1. Деяния, предусмотренные настоящей статьей, признаются совершенными в крупном размере, если стоимость алкогольной продукции и (или) табачных изделий превышает двести пятьдесят тысяч рублей. 2. При расчете размера стоимости незаконно перемещенных алкогольной продукции и (или) табачных изделий из всей стоимости незаконно перемещенных алкогольной продукции и (или) табачных изделий подлежит исключению та часть стоимости указанных товаров, которая таможенным законодательством Таможенного союза разрешена к перемещению без декларирования и (или) была задекларирована. В соответствии с частями 3-6 статьи 327.1 УК РФ: 3. Изготовление в целях сбыта или сбыт поддельных акцизных марок либо федеральных специальных марок для маркировки алкогольной продукции либо поддельных специальных (акцизных) марок для маркировки табачных изделий - наказываются штрафом в размере от трехсот тысяч до пятисот тысяч рублей или в размере заработной платы или иного дохода осужденного за период от одного года до двух лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на срок до восьми лет со штрафом в размере от семисот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период до пяти лет либо без такового. 4. Использование для маркировки алкогольной продукции заведомо поддельных акцизных марок либо федеральных специальных марок, а равно использование для маркировки табачных изделий заведомо поддельных специальных (акцизных) марок - наказываются штрафом в размере от трехсот тысяч до пятисот тысяч рублей или в размере заработной платы или иного дохода осужденного за период от одного года до двух лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на срок до восьми лет со штрафом в размере от семисот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период до пяти лет либо без такового. 5. Деяния, предусмотренные частью третьей настоящей статьи: а) причинившие крупный ущерб государству либо сопряженные с извлечением дохода в крупном размере; б) совершенные группой лиц по предварительному сговору или организованной группой, - наказываются штрафом в размере от пятисот тысяч до восьмисот тысяч рублей или в размере заработной платы или иного дохода осужденного за период от трех до пяти лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на срок до двенадцати лет со штрафом в размере от семисот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период от трех до пяти лет либо без такового и с ограничением свободы на срок до одного года либо без такового. 6. Деяния, предусмотренные частью четвертой настоящей статьи: а) причинившие крупный ущерб государству либо сопряженные с извлечением дохода в крупном размере; б) совершенные группой лиц по предварительному сговору или организованной группой, - наказываются штрафом в размере от семисот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период от трех до пяти лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на срок до двенадцати лет со штрафом в размере от семисот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период от трех до пяти лет либо без такового и с ограничением свободы на срок до одного года либо без такового. Примечание. Крупным ущербом либо доходом в крупном размере в настоящей статье признается ущерб либо доход в сумме, превышающей сто тысяч рублей. В соответствии с частью 2 статьи 14.10 КоАП РФ производство в целях сбыта либо реализация товара, содержащего незаконное воспроизведение чужого товарного знака, знака обслуживания, наименования места происхождения товара или сходных с ними обозначений для однородных товаров, за исключением случаев, предусмотренных частью 2 статьи 14.33 настоящего Кодекса, если указанные действия не содержат уголовно наказуемого деяния, влечет наложение административного штрафа влечет наложение административного штрафа на граждан в размере двукратного размера стоимости товара, явившегося предметом административного правонарушения, но не менее десяти тысяч рублей с конфискацией предметов, содержащих незаконное воспроизведение товарного знака, знака обслуживания, наименования места происхождения товара, а также материалов и оборудования, используемых для их производства, и иных орудий совершения административного правонарушения; на должностных лиц - в размере трехкратного размера стоимости товара, явившегося предметом административного правонарушения, но не менее пятидесяти тысяч рублей с конфискацией предметов, содержащих незаконное воспроизведение товарного знака, знака обслуживания, наименования места происхождения товара, а также материалов и оборудования, используемых для их производства, и иных орудий совершения административного правонарушения; на юридических лиц - в размере пятикратного размера стоимости товара, явившегося предметом административного правонарушения, но не менее ста тысяч рублей с конфискацией предметов, содержащих незаконное воспроизведение товарного знака, знака обслуживания, наименования места происхождения товара, а также материалов и оборудования, используемых для их производства, и иных орудий совершения административного правонарушения. На основании пункта 8 Постановления Правительства Российской Федерации от 29 мая 2003 г. N 311 О порядке учета, оценки и распоряжения имуществом, обращенным в собственность государства, при заключении соответствующей экспертизы о нарушении исключительных прав в результате нахождения конфискованного имущества в обороте осуществляются уничтожение указанного имущества. | Часть 5 статьи 171.1 Уголовного кодекса Российской Федерации 5. Производство, приобретение, хранение, перевозка в целях сбыта или продажа немаркированной алкогольной продукции, подлежащей обязательной маркировке акцизными марками либо федеральными специальными марками, а также немаркированных табачных изделий, подлежащих маркировке специальными (акцизными) марками, совершенные в крупном размере, - наказываются штрафом в размере до пятисот тысяч рублей или в размере заработной платы или иного дохода осужденного за период до двух лет, либо принудительными работами на срок до трех лет, либо лишением свободы на срок до трех лет со штрафом в размере до ста двадцати тысяч рублей или в размере заработной платы или иного дохода осужденного за период до шести месяцев. УК РФ Статья 200.2. Контрабанда алкогольной продукции и (или) табачных изделий 1. Незаконное перемещение через таможенную границу Таможенного союза алкогольной продукции и (или) табачных изделий в крупном размере - наказывается штрафом в размере от трехсот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период от одного года до трех лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на тот же срок. 2. То же деяние, совершенное: а) группой лиц по предварительному сговору; б) должностным лицом с использованием своего служебного положения, - наказывается лишением свободы на срок от трех до семи лет со штрафом в размере до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период до трех лет или без такового. 3. Деяния, предусмотренные частями первой или второй настоящей статьи, совершенные организованной группой, - наказываются лишением свободы на срок от семи до двенадцати лет со штрафом в размере до двух миллионов рублей или в размере заработной платы или иного дохода осужденного за период до пяти лет либо без такового и с ограничением свободы на срок до двух лет либо без такового. Примечания. 1. Деяния, предусмотренные настоящей статьей, признаются совершенными в крупном размере, если стоимость алкогольной продукции и (или) табачных изделий превышает двести пятьдесят тысяч рублей. 2. При расчете размера стоимости незаконно перемещенных алкогольной продукции и (или) табачных изделий из всей стоимости незаконно перемещенных алкогольной продукции и (или) табачных изделий подлежит исключению та часть стоимости указанных товаров, которая таможенным законодательством Таможенного союза разрешена к перемещению без декларирования и (или) была задекларирована. В соответствии с частями 3-6 статьи 327.1 УК РФ: 3. Изготовление в целях сбыта или сбыт поддельных акцизных марок либо федеральных специальных марок для маркировки алкогольной продукции либо поддельных специальных (акцизных) марок для маркировки табачных изделий - наказываются штрафом в размере от трехсот тысяч до пятисот тысяч рублей или в размере заработной платы или иного дохода осужденного за период от одного года до двух лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на срок до восьми лет со штрафом в размере от семисот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период до пяти лет либо без такового. 4. Использование для маркировки алкогольной продукции заведомо поддельных акцизных марок либо федеральных специальных марок, а равно использование для маркировки табачных изделий заведомо поддельных специальных (акцизных) марок - наказываются штрафом в размере от трехсот тысяч до пятисот тысяч рублей или в размере заработной платы или иного дохода осужденного за период от одного года до двух лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на срок до восьми лет со штрафом в размере от семисот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период до пяти лет либо без такового. 5. Деяния, предусмотренные частью третьей настоящей статьи: а) причинившие крупный ущерб государству либо сопряженные с извлечением дохода в крупном размере; б) совершенные группой лиц по предварительному сговору или организованной группой, - наказываются штрафом в размере от пятисот тысяч до восьмисот тысяч рублей или в размере заработной платы или иного дохода осужденного за период от трех до пяти лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на срок до двенадцати лет со штрафом в размере от семисот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период от трех до пяти лет либо без такового и с ограничением свободы на срок до одного года либо без такового. 6. Деяния, предусмотренные частью четвертой настоящей статьи: а) причинившие крупный ущерб государству либо сопряженные с извлечением дохода в крупном размере; б) совершенные группой лиц по предварительному сговору или организованной группой, - наказываются штрафом в размере от семисот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период от трех до пяти лет, либо принудительными работами на срок до пяти лет, либо лишением свободы на срок до двенадцати лет со штрафом в размере от семисот тысяч до одного миллиона рублей или в размере заработной платы или иного дохода осужденного за период от трех до пяти лет либо без такового и с ограничением свободы на срок до одного года либо без такового. Примечание. Крупным ущербом либо доходом в крупном размере в настоящей статье признается ущерб либо доход в сумме, превышающей сто тысяч рублей. Согласно части 3 статьи 15.12 Кодекса РФ об административных правонарушениях (КоАП РФ): 3. Производство алкогольной продукции или табачных изделий без маркировки и (или) нанесения информации, предусмотренной законодательством Российской Федерации, а также с нарушением установленного порядка соответствующей маркировки и (или) нанесения информации - влечет наложение административного штрафа на должностных лиц в размере от десяти тысяч до пятнадцати тысяч рублей с конфискацией предметов административного правонарушения; на юридических лиц - от ста тысяч до ста пятидесяти тысяч рублей с конфискацией предметов административного правонарушения. В соответствии с частью 2 статьи 14.10 КоАП РФ производство в целях сбыта либо реализация товара, содержащего незаконное воспроизведение чужого товарного знака, знака обслуживания, наименования места происхождения товара или сходных с ними обозначений для однородных товаров, за исключением случаев, предусмотренных частью 2 статьи 14.33 настоящего Кодекса, если указанные действия не содержат уголовно наказуемого деяния, влечет наложение административного штрафа влечет наложение административного штрафа на граждан в размере двукратного размера стоимости товара, явившегося предметом административного правонарушения, но не менее десяти тысяч рублей с конфискацией предметов, содержащих незаконное воспроизведение товарного знака, знака обслуживания, наименования места происхождения товара, а также материалов и оборудования, используемых для их производства, и иных орудий совершения административного правонарушения; на должностных лиц - в размере трехкратного размера стоимости товара, явившегося предметом административного правонарушения, но не менее пятидесяти тысяч рублей с конфискацией предметов, содержащих незаконное воспроизведение товарного знака, знака обслуживания, наименования места происхождения товара, а также материалов и оборудования, используемых для их производства, и иных орудий совершения административного правонарушения; на юридических лиц - в размере пятикратного размера стоимости товара, явившегося предметом административного правонарушения, но не менее ста тысяч рублей с конфискацией предметов, содержащих незаконное воспроизведение товарного знака, знака обслуживания, наименования места происхождения товара, а также материалов и оборудования, используемых для их производства, и иных орудий совершения административного правонарушения. На основании пункта 8 Постановления Правительства Российской Федерации от 29 мая 2003 г. N 311 О порядке учета, оценки и распоряжения имуществом, обращенным в собственность государства, при заключении соответствующей экспертизы о нарушении исключительных прав в результате нахождения конфискованного имущества в обороте осуществляются уничтожение указанного имущества. | Report not provided |
| Rwanda | AFR | Report not provided | Report not provided | Answer not provided |
| Saint Kitts and Nevis | AMR | Answer not provided | Report not provided | Report not provided |
| Saint Lucia | AMR | Answer not provided | Answer not provided | Answer not provided |
| Samoa | WPR | Answer not provided | Answer not provided | Answer not provided |
| Sao Tome and Principe | AFR | not exist | Answer not provided | Answer not provided |
| Saudi Arabia | EMR | Answer not provided | يمكن الإطلاع على معلومات الختم الضريبي من خلال الرابط التالي https://gazt.gov.sa/ar/RulesRegulations/Taxes/Pages/tax-stamp-system.aspx https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_201.aspx | Answer not provided |
| Serbia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Seychelles | AFR | All the above mentioned items are explicitly included in the 2009 Seychelles Tobacco Control Act but some of these measures will need further regulations, which have not yet been developed. | All the above mentioned items are explicitly included in the 2009 Seychelles Tobacco Control Act but some of these measures will need further regulations, which have not yet been developed. | All the above mentioned items are explicitly included in the 2009 Seychelles Tobacco Control Act but some of these measures will need further regulations, which have not yet been developed. |
| Sierra Leone | AFR | Need support to facilitate and implement the process | Need support to facilitate and implement the process | Need support to facilitate and implement the process |
| Singapore | WPR | All individual sticks of cigarettes meant for sale and consumption in Singapore are required to bear the Singapore Duty-Paid Cigarette (SDPC) marking | Nil. | Nil. |
| Slovakia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Slovenia | EUR | Report not provided | Report not provided | Answer not provided |
| Solomon Islands | WPR | Report not provided | We currently have customs officers also as part of the tobacco control taskforce who are also attending workshops on the illicit trade of tobacco products. A few customs officers have also attended training workshops on the Protocol to Eliminate Illicit Trade of Tobacco Products and now with the new customs comptroller we have a great partnership of Health and Customs going forward. | We currently have customs officers also as part of the tobacco control taskforce who are also attending workshops on the illicit trade of tobacco products. |
| Sri Lanka | SEA | Answer not provided | Answer not provided | Answer not provided |
| Nigeria | AFR | Procurement process of Track and Trace solution has advanced to the stage of issue of Certificate of No-Objection to the Contractor. Process is being delayed due to tobacco industry interference and preference for Codentifier Solution. Nigeria Customs Service is however, working on a general tracking and tracing system for excisable goods | Procurement process of Track and Trace solution has advanced to the stage of issue of Certificate of No-Objection to the Contractor. Process is being delayed due to tobacco industry interference and preference for Codentifier Solution. | Answer not provided |
| Norway | EUR | Answer not provided | Answer not provided | Answer not provided |
| Oman | EMR | لا توجد | لا توجد | لا توجد |
| Pakistan | EMR | Report not provided | Answer not provided | Answer not provided |
| Paraguay | AMR | El comercio ilícito tiene mejores posibilidades de ser susceptible de trazabilidad mediante sistemas informáticos tanto en origen como en destino e intercambiar información entre ambas partes con acopio de datos por periodos razonables de tiempo | El comercio ilícito tiene mejores posibilidades de ser susceptible de trazabilidad mediante sistemas informáticos tanto en origen como en destino e intercambiar información entre ambas partes ( globalmente las aduanas cuentan con un sistema de gestión de infomarción sobre operaciones de comercio internacional y existen arreglos legales para el intercambio de informacion )con acopio de datos por periodos razonables de tiempo | Ninguno |
| Peru | AMR | Los principales operativos realizados en el año 2022, reportados a la comisión de lucha contra los delitos aduaneros y la piratería, fueron los siguientes: 12.06.2022: Operativo donde Oficiales de SUNAT y PNP intervinieron un vehículo en el control fronterizo con Bolivia encontrando en su interior 2 millones de unidades de cigarrillos. 23.10.2022: Oficiales de Aduana incautaron en el Callao más de ocho millones de unidades de cigarrillos de contrabando declarado como papel tissue, cargamento ha sido valorizado en un millón cuatrocientos mil soles. 28.11.2022: Personal de SUNAT y del Ministerio Público intervino en Puno un vehículo que contenía cigarrillos rubios y ropa usada por un monto de US$ 581,450 de procedencia extranjera y sin la documentación aduanera que acredite su transporte. 29.11.2022: Oficiales de Aduana y de la Fiscalía intervinieron en Nazca un vehículo que transportaba 4.5 millones de unidades de cigarrillos de procedencia ilícita que fueron acondicionados para evadir el control aduanero. Respecto de la legislación penal, la Ley 28008, Ley de los Delitos Aduaneros, prevé penas privativas de libertad de 5 a 8 años para el delito de contrabando, asimismo el contrabando de cigarrillos falsificados constituye una modalidad agravada con penas entre 8 a 12 años. | Answer not provided | Answer not provided |
| Poland | EUR | In November 2017 provisions of the Act of 27 October 2017 amending the act on excise duty and act on the organization of some agricultural markets (Journal of Laws 2023 pos. 287) entered into law. Pursuant to these provisions an entry in the register of producers of the raw tobacco, conducted by the National Centre of Rural Support, is a condition of leading the activity in the cultivation of the tobacco plant, the production or sales of the raw tobacco by the farming producer. Provisions are aimed i.e. at eliminating the inflow of the raw tobacco from the national production to illegal manufacturing companies of tobacco products. Due to this provision the cultivation of the tobacco plant and the production and sale of the raw tobacco have to be provided with monitoring and the supervision. Producers of the raw tobacco, who are registered, will have a duty of sharing specific information about their crops and the sale of the raw tobacco. The act is also regulating matters concerning penalties for the non-observance of the mentioned provisions. Under the Polish Excise Tax Act, an excise stamp is placed on the single packaging unit of an excise product or directly on the excise goods. However, the Polish Excise Tax Act does not provide for excise markings on the collective packaging of excise goods. The EU's Track&Trace system, which covers cigarettes and roll-your-own tobacco, is operational in Poland as of May 20, 2019. The system will be extended to other tobacco products from May 20, 2024. The system does not collect data on illegal trade in tobacco products. | In November 2017 provisions of the Act of 27 October 2017 amending the act on excise duty and act on the organization of some agricultural markets (Journal of Laws pos. 2214) entered into law. Pursuant to these provisions an entry in the register of producers of the raw tobacco, conducted by the National Centre of Rural Support, is a condition of leading the activity in the cultivation of the tobacco plant, the production or sales of the raw tobacco by the farming producer. Provisions are aimed i.e. at eliminating the inflow of the raw tobacco from the national production to illegal manufacturing companies of tobacco products. Due to this provision the cultivation of the tobacco plant and the production and sale of the raw tobacco have to be provided with monitoring and the supervision. Producers of the raw tobacco, who are registered, will have a duty of sharing specific information about their crops and the sale of the raw tobacco. The act is also regulating matters concerning penalties for the non-observance of the mentioned provisions | In November 2017 provisions of the Act of 27 October 2017 amending the act on excise duty and act on the organization of some agricultural markets (Journal of Laws pos. 2214) entered into law. Pursuant to these provisions an entry in the register of producers of the raw tobacco, conducted by the National Centre of Rural Support, is a condition of leading the activity in the cultivation of the tobacco plant, the production or sales of the raw tobacco by the farming producer. Provisions are aimed i.a. at eliminating the inflow of the raw tobacco from the national production to illegal manufacturing companies of tobacco products. Due to this provisions the cultivation of the tobacco plant and the production and sale of the raw tobacco have to be provided with monitoring and the supervision. Producers of the raw tobacco, who are registered, will have a duty of sharing specific information about their crops and the sale of the raw tobacco. The act is also regulating matters concerning penalties for the non-observance of the mentioned provisions. |
| Portugal | EUR | No additional data to share | Answer not provided | Answer not provided |
| Qatar | EMR | Answer not provided | Answer not provided | Answer not provided |
| Republic of Korea | WPR | * Monitoring information for illicit tobacco trade and execution of special investigation (2 times per year) * C314, C316 - To prevent any possible smuggling or bootlegging of duty-free cigarettes due to the price hike in January 2015, a monitoring mechanism to surveil entire processes including, but not limited to, manufacturing, logistics and distribution of tobacco is under development by the Korea Customs Service and Ministry of Interior. The idea is to liaise the “Import and Export System” and “Local Taxes Management System” of the Korean Customs Service and the Ministry of Interior respectively to create the “Integrated Tobacco Management System” * C317 - Collecting and providing information on smuggling tobacco products that are imported and exported within the country from 38 countries in accordance with the Mutual Assistance Agreement on Customs Matters. *C319 - Confiscated goods have been disposed of in accordance with the Anweisung of Korea Customs Service. *C3111 - In accordance with Article 30 of the Tobacco Business Act, tobacco leaf and related products that are related to crime should be confiscated, and when confiscation is not possible, an estimated price of the products should be paid. | * Monitoring information for illicit tobacco trade and execution of special investigation (2 times per year) * C314 - To prevent any possible smuggling or bootlegging of duty-free cigarettes due to the price hike in January 2015, a monitoring mechanism to surveil entire processes including, but not limited to, manufacturing, logistics and distribution of tobacco is under development by the Korea Customs Service and Ministry of Interior. The idea is to liaise the “Import and Export System” and “Local Taxes Management System” of the Korean Customs Service and the Ministry of Interior respectively to create the “Integrated Tobacco Management System” *C319 - Confiscated goods have been disposed of in accordance with the Anweisung of Korea Customs Service. *C3111 - In accordance with Article 30 of the Tobacco Business Act, tobacco leaf and related products that are related to crime should be confiscated, and when confiscation is not possible, an estimated price of the products should be paid. | Answer not provided |
| New Zealand | WPR | Both equipment and contraband products can be seized either at border or as part of subsequent search warrant within New Zealand. These are either automatically forfeit, or we will seek condemnation on conviction. In terms of disposal, these are disposed of appropriately using conventional waste management methods, which will including recycling materials where practical. New Zealand has in place a small number of warehouses where imported tobacco products are held for re-export (with no duty paid). These are mainly for ships providores (as New Zealand is a useful resupply point for many vessels) or for subsequent trans-shipment to some of the Pacific Island nations. | Answer not provided | Answer not provided |
| Nicaragua | AMR | Answer not provided | Answer not provided | Answer not provided |
| Niger | AFR | Report not provided | Answer not provided | Report not provided |
| Netherlands | EUR | C3312: We do have tax stamps for tax purposes. When implementing the FCTC Protocol the tax stamp is designated as the security feature. C3317: This activity occurs via the European/Dutch customs and excise legislation. And also based on the FCTC Protocol. C3319: This activity occurs via the European/Dutch customs and excise legislation. This is not specifically based on the FCTC. C33110: This activity occurs via the European/Dutch customs and excise legislation. This is not based on the FCTC. | 3.3.1.2: However, we do have tax stamps for tax purposes. These are not based on the FCTC. 3.3.1.7: This activity occurs via the European/Dutch customs and excise legislation. This is not based on the FCTC. 3.3.1.9: This activity occurs via the European/Dutch customs and excise legislation. This is not based on the FCTC. 3.3.1.10: This activity occurs via the European/Dutch customs and excise legislation. This is not based on the FCTC. | 3.3.1.2: However, we do have tax stamps for tax purposes. These are not based on the FCTC. 3.3.1.7: This activity occurs via the European/Dutch customs and excise legislation. This is not based on the FCTC. 3.3.1.9: This activity occurs via the European/Dutch customs and excise legislation. This is not based on the FCTC. 3.3.1.10: This activity occurs via the European/Dutch customs and excise legislation. This is not based on the FCTC. |
| Madagascar | AFR | Report not provided | 3.3.1.4 15(2b) la filière tabac est réglémentée dès la culture jusquà transformation. LOFMATA assure le suivi dès la culture jusquà la collecte des feuilles. La DGI garantira à son tour le suivi dès la fabrication jusquà la mise en vente. 3.3.1.8 15.4(b) confiscation des produits et liquidation des taxes 3.3.1.13 15.7 A Madagascar seul les fabricants qui ont droit à importer les cigarettes (03.01.06 de CGI) et limité à 5% de la production prévisionnelle totale. En outre, il faut lautorisation dachat de ladministration fiscale avant tout achat effectif | 3.3.1.4 15(2b) la filière tabac est réglémentée dès la culture jusquà transformation. LOFMATA assure le suivi dès la culture jusquà la collecte des feuilles. La DGI garantira à son tour le suivi dès la fabrication jusquà la mise en vente. 3.3.1.8 15.4(b) confiscation des produits et liquidation des taxes 3.3.1.13 15.7 A Madagascar seul les fabricants qui ont droit à importer les cigarettes (03.01.06 de CGI) et limité à 5% de la production prévisionnelle totale. En outre, il faut lautorisation dachat de ladministration fiscale avant tout achat effectif |
| Malaysia | WPR | NA | Answer not provided | Answer not provided |
| Maldives | SEA | NONE | NONE | NONE |
| Mali | AFR | Report not provided | Answer not provided | Answer not provided |
| Marshall Islands | WPR | ONLY LICENSING COVERED IN TOBACCO CONTROL ACT | Report not provided | ONLY LICENSING COVERED IN TOBACCO CONTROL ACT |
| Mauritania | AFR | Report not provided | - | - |
| Mauritius | AFR | NONE | NONE | NONE |
| Micronesia (Federated States of) | WPR | NA | NA | NA |
| Mongolia | WPR | Report not provided | Answer not provided | Answer not provided |
| Mozambique | AFR | Report not provided | Answer not provided | Answer not provided |
| Myanmar | SEA | Answer not provided | Answer not provided | Answer not provided |
| Namibia | AFR | Report not provided | Answer not provided | Report not provided |
| Nauru | WPR | Report not provided | C3113: licensing for import application asks importer to note if they are importing tobacco, but there is no specific or separate licensing for import of tobacco C319: no law or policy, but the practice with confiscated tobacco if convicted, the products are destroyed | Report not provided |
| Jamaica | AMR | Answer not provided | There has been sensitization activities on the Protocol to Eliminate Illicit Trade in Tobacco Products. This includes the Regional/Caribbean workshop to promote accession to the Protocol, initiated by the Convention Secretariat and hosted by Jamaica in October 2019. Brief meetings were held with representatives of the Convention Secretariat and Cabinet Ministers, and a separate meeting with the Commissioner of Customs during the same period. A Cabinet Submission regarding Jamaicas accession to the Protocol is being finalized by the Ministry. | Answer not provided |
| Jordan | EMR | • In 2013, Jordan was officially approached by RD to sign and ratify the Protocol. • Following this communication, MoH approved signing this protocol, yet the final decision had to be taken the PM. The later consulted with Ministry of Trade, Ministry of Foreign Affairs and Ministry of Finance. • In 2015, this consultation concluded on the establishment of a committee under the hospice of Ministry of Justice that aimed at reviewing the law amendments that the ratification of the Protocol may entail. No outcomes of that committee were reached until this day. • In 2017, the FCTC Secretariat reiterated their support to the Ministry of Foreign Affairs of the Hashemite Kingdom of Jordan for the ratification of the Protocol. • In August 2018, the UN Resident and Humanitarian Coordinator United Nations sent a letter to PM to ratify the Protocol following last’ year famous cigarettes counterfeit case. • Ministry of Justice (under which the committee is established since 2015) sent a letter to MOH requesting an assessment of the ratification of the Protocol. During the mission in July 2019 to Geneva and Turkey, presentations about the protocol were given of representatives from Customs and Ministry of Industry. Ministry of Health followed up with all members of the committee under Ministry of Justice, the majority signed, missing only the agreement of Ministry of Trade. Ministry of Finance is in the process of establishing the system of tracking and tracing - however it has not been included in the recent regulations for e-cigarettes and heated tobacco products | • In 2013, Jordan was officially approached by RD to sign and ratify the Protocol. • Following this communication, MoH approved signing this protocol, yet the final decision had to be taken the PM. The later consulted with Ministry of Trade, Ministry of Foreign Affairs and Ministry of Finance. • In 2015, this consultation concluded on the establishment of a committee under the hospice of Ministry of Justice that aimed at reviewing the law amendments that the ratification of the Protocol may entail. No outcomes of that committee were reached until this day. • In 2017, the FCTC Secretariat reiterated their support to the Ministry of Foreign Affairs of the Hashemite Kingdom of Jordan for the ratification of the Protocol. • In August 2018, the UN Resident and Humanitarian Coordinator United Nations sent a letter to PM to ratify the Protocol following last’ year famous cigarettes counterfeit case. • Ministry of Justice (under which the committee is established since 2015) sent a letter to MOH requesting an assessment of the ratification of the Protocol. During the mission in July 2019 to Geneva and Turkey, presentations about the protocol were given of representatives from Customs and Ministry of Industry. Ministry of Health followed up with all members of the committee under Ministry of Justice, the majority signed, missing only the agreement of Ministry of Trade. Ministry of Finance is in the process of establishing the system of tracking and tracing - however it has not been included in the recent regulations for e-cigarettes and heated tobacco products | Answer not provided |
| Kazakhstan | EUR | Ввиду низкой стоимости сигарет, практически отсутствует мотивация к контрабанде табачных изделий в/из Казахстана. | Report not provided | Ввиду низкой стоимости сигарет, практически отсутствует мотивация к контрабанде табачных изделий в/из Казахстана. |
| Kiribati | WPR | Not available | Not available | Not available |
| Kuwait | EMR | Answer not provided | Answer not provided | Answer not provided |
| Lao People's Democratic Republic | WPR | Report not provided | Answer not provided | Answer not provided |
| Lebanon | EMR | This falls under the authority of the national tobacco monopoly, which is itself under the authority of the Ministry of Finance. | This falls under the authority of the national tobacco monopoly, which is itself under the authority of the Ministry of Finance. | This falls under the authority of the national tobacco monopoly, which is itself under the authority of the Ministry of Finance. |
| Lesotho | AFR | Report not provided | Answer not provided | Report not provided |
| Liberia | AFR | Report not provided | Report not provided | Answer not provided |
| Libya | EMR | ليبيا وقعت على البروتوكول الخاص بالإتجار الغير مشروع بمنتجات التبغ No progress up to date regarding ratification of Protocol due to political instability. | ليبيا وقعت على البروتوكول الخاص بالإتجار الغير مشروع بمنتجات التبغ No progress up to date regarding ratification of Protocol due to political instability. | ليبيا وقعت على البروتوكول الخاص بالإتجار الغير مشروع بمنتجات التبغ No progress up to date regarding ratification of Protocol due to political instability. |
| Lithuania | EUR | Answer not provided | Cooperation among governmental agencies on implementation of the FCTC Protocol on international level: LT customs is leading EU Operational Action Plan on Excise Fraud under framework of EMPACT (European multidisciplinary platform against criminal threats): There are 15 operational actions (OAs) targeting alcohol diversions, mineral oils fraud, tobacco smuggling and illegal production of tobacco products with 27 EU Member States participating in at least one OA. Results from the first 8 months of 2019 include: Over 250,2 million illicit cigarettes and 536,6 tons of tobacco (raw tobacco, fine cut tobacco and water pipe tobacco); 231 illicit production, tobacco cutting, storage and distribution facilities identified and dismantled; Numerous illegal unloading premises and illicit supply chains identified; Over 240 thousand EUR in cash seized; Variety of illegal production/packaging equipment, production and packaging material seized; 316 arrests. Specific Operational Actions (OA) in the 2019 OA Plan related to the Tobacco products: 1.2 Intelligence sharing and analytical group leading to operational activities concerning tobacco fraud; 1.4 Intelligence development activities on duty suspension abuse; Leader LT; Co-leader EUROPOL, participants EE, LV, NL, UK, PL; 1.6 Baltic states focusing on organized crime groups smuggling excise goods via numerous methods; Leader – EE; Co-leaders LV and LT, participants: PL, SE, FRONTEX, EUROPOL. 2.2 Collect, share and exploit relevant data at European level on movements of shisha (water pipe) tobacco, in order to enhance the intelligence picture on shisha smuggling and the involvement of OCGs; 2.3 Operational activities targeting illicit production of tobacco products; 2.6 Operational activities targeting tobacco and cigarette smuggling. | Since 2016 the administrative liability to purchasers in regards to excised goods (including tobacco products) was introduced (before it was only for sellers). |
| Luxembourg | EUR | Answer not provided | Answer not provided | Answer not provided |
| Eswatini | AFR | Report not provided | Report not provided | Report not provided |
| Ethiopia | AFR | Report not provided | Report not provided | Report not provided |
| European Union | EUR | See also OLAF’s webpage on fighting tobacco smuggling: https://anti-fraud.ec.europa.eu/investigations/investigations-related-eu-revenue/tobacco-smuggling_en | See also OLAF’s webpage on fighting tobacco smuggling: https://ec.europa.eu/anti-fraud/investigations/eu-revenue/cigarette_smuggling_en | * Related to the answer to question C.3.1.9, the Union Customs Code (Articles 197 -200) contains provisions related to the destruction of goods – but does not set out rules as to environmentally friendly methods. OLAF webpage on cigarette smuggling: https://ec.europa.eu/anti-fraud/investigations/eu-revenue/cigarette_smuggling_en * Related to the answer to question C.3.1.5: the secondary legislation relating to the establishment and operation of the EUs traceability system requires that a human readable code to accompany all unique identifier markings on unit packets, allowing electronic access to the information contained in the unique identifer |
| Fiji | WPR | Report not provided | Measures to prevent illicit trade in tobacco products have also been identified. All individual passengers arriving in Fiji are issued with arrival cards by pilots of aircraft or airline agents and masters of vessels or their shipping agents. Individual passengers should complete a form on arrival and declare any goods that exceed the prescribed personal allowance. (See the section on Article 6 of this report.) In addition to the control of goods imported by arriving passengers, there is a system of notification covering any means of transport or cargo arriving in Fiji. Customs officers ensure that the above-mentioned provisions of the Customs Act are efficiently administered, while risk management and profiling have greatly assisted customs in identifying illegal activities and enhancing the facilitation of trade. The Fiji Revenue and Customs Service (FRCS) analyses information contained in advance notifications and acts as necessary, including searching vessels and imposing fines if there is proof beyond doubt that provisions of the customs legislation have been contravened. | Report not provided |
| Finland | EUR | Answer not provided | Answer not provided | Answer not provided |
| Gambia | AFR | Answer not provided | Answer not provided | Answer not provided |
| Ghana | AFR | Answer not provided | Answer not provided | Answer not provided |
| Greece | EUR | Answer not provided | Report not provided | Very recently, a new law on tobacco product illicit trade control is open to public discussion. However, the interference of tobacco industry in implementing track and tracing systems for illicit trade control is not excluded, contrary to the Preamble and article 4 of the Protocol. |
| Grenada | AMR | Report not provided | There is also a Negative List issued by The Ministry Of Trade which requires an Importer to apply for a Trade Licence to Import Cigarettes from an Extra-Regional Country into Grenada. | There is also a Negative List issued by The Ministry Of Trade which requires an Importer to apply for a Trade Licence to Import Cigarettes from an Extra-Regional Country into Grenada. |
| Guatemala | AMR | La legislación sobre contrabando no es específica para productos del tabaco. Algunas reformas recientes han intentado fortalecerla. Existe legislación complementaria, por ejemplo, la Ley de Extinción de Dominio, que funciona para el caso de contrabando de productos del tabaco, aunque no sea específica para este tipo de materiales. | La legislación sobre contrabando no es específica para productos del tabaco. Algunas reformas recientes han intentado fortalecerla. Existe legislación complementaria, por ejemplo, la Ley de Extinción de Dominio, que funciona para el caso de contrabando de productos del tabaco, aunque no sea específica para este tipo de materiales. | La legislación sobre contrabando no es específica para productos del tabaco. Algunas reformas recientes han intentado fortalecerla. Existe legislación complementaria, por ejemplo, la Ley de Extinción de Dominio, que funciona para el caso de contrabando de productos del tabaco, aunque no sea específica para este tipo de materiales. |
| Guinea-Bissau | AFR | Answer not provided | Answer not provided | Answer not provided |
| Guyana | AMR | Answer not provided | Answer not provided | Answer not provided |
| Honduras | AMR | Report not provided | Es imperativo el apoyo de los operadores de justicia (Poder Judicial, Ministerio Público, Polícia Nacional, Inteligencia etc.) para el cumplimiento del Artículo 15 del CMCT de la OMS. | Es imperativo el apoyo de los operadores de justicia (Poder Judicial, Ministerio Público, Polícia Nacional, Inteligencia etc.) para el cumplimiento del Artículo 15 del CMCT de la OMS. |
| Hungary | EUR | Answer not provided | Answer not provided | Answer not provided |
| Costa Rica | AMR | Nota del Ministerio de Hacienda. Ref. Oficio MH-DM-OF-0522-2023. Debido a la situación mencionada en el punto B92, al ser información confidencial y suministrada por el contribuyente, hay respuestas que no se pueden brindar al 100%. De igual manera hay información que esta dirección no contempla por ser competencia de otras direcciones, como por ejemplo Dirección General de Aduanas, Policía de Control Fiscal. | - | Se implementó una línea de coordinación interinstitucional e intersectorial entre Ministerio de Salud, la Dirección General de Aduanas del Ministerio de Hacienda, Policía de Control Fiscal, Fuerza Pública y Policía Municipal permitiendo el trabajo conjunto para optimizar los recursos y evitar duplicidad de funciones, cuyo objetivo es detectar productos de tabaco ilícitos falsificados y contrabando ¨que circula en el país de manera ilegal, según lo contempla la Ley 9028. El proyecto N° 19.448 APROBACIÓN DEL PROTOCOLO PARA LA ELIMINACIÓN DEL COMERCIO ILÍCITO DE PRODUCTOS DE TABACO, fue votado por la Asamblea Legislativa a finales del 2016. A partir de diciembre del 2014 el Ministerio de Hacienda y la Cámara Costarricense Norteamericana de Comercio (AmCham) utilizan la aplicación web www.mercado ilegal.com que permite a los ciudadanos reportar de forma directa situaciones de comercio ilegal en el país y se creó el www.catalogomercadoilegal.comDecreto # 35410 MEIC-G-SP-H publicado en la Gaceta N° 95 del 20 de mayo del 2014 se declara de interés público y nacional la lucha contra el comercio ilícito y se crea la comisión mixta contra el comercio ilícito Ley para mejorar la lucha contra el contrabando N° 9328 Gaceta 220 del 12 de noviembre del 2015. Actualmente, el Programa de Control de Tabaco del Ministerio de Salud intentó implementar el sistema de trazabilidad para productos de tabaco, en conjunto con otra empresa estatal, el cual pretende contar con un sistema que permita detectar las prácticas ilegales de comercialización de cigarrillos, pero la industria tabacalera y las cámaras empresariales han hecho presión para evitar que se instale, por lo que por orden de la ministra de salud el proyecto se mantiene en stand by. |
| Côte d'Ivoire | AFR | D'une manière générale, le pays dispose de textes réglementaires et législatives relatives au commerce illicite et à la contrebande. On pourrait citer: -La Loi N° 2016-992 du 14 novembre 2016 relative à la lutte contre le blanchissement des capitaux et le financement du terrorisme. -La Loi N° 2013-875 du 23 décembre 2013 ratifiant l'ordonnance N° 2013-660 du 23 septembre 2013 relative à la prévention et à la lutte contre la corruption et les infractions assimilées. -La Loi N° 63-331 du 26 juin 1963 relative à la répression des fraudes dans la vente des marchandises et des falsifications des denrées alimentaires et des produits agricoles. -Le Code des Douanes de Côte d'Ivoire | Dune manière générale, le pays dispose textes réglementaires et législatives relatives au commerce illicite et à la contrebande.On pourrait citer: -La Loi N° 2016-992 du 14 novembre 2016 relative à la lutte contre le blanchissement des capitaux et le financement du terrorisme. -La Loi N° 2013-875 du 23 décembre 2013 ratifiant lordonnance N° 2013-660 du 23 septembre 2013 relative à la prévention et à la lutte contre la corruption et les infractions assimilées. -La Loi N° 63-331 du 26 juin 1963 relative à la répression des fraudes dans la vente des marchandises et des falsifications des denrées alimentaires et des produits agricoles. -Le Code des Douanes de Côte dIvoire | Il existe, dune manière générale, des mesures réglementaires relatives au commerce illicite et à la contrebande. |
| Croatia | EUR | In relation to the Act on the implementing of customs legislation of the European union, and in regard to Article 70, the goods that were the object of a customs offense, as well as any means of transport or conveyance used for the transport or conveyance of goods that were the object of the offence, shall be confiscated. In case of goods that were the object of criminal proceedings, Articles 556-563 of the Criminal Proceedings Act prescribe the penalty of confiscating the earnings, that is property, accumulated in the criminal act, which in this case is smuggling of tobacco products. | In relation to the Act on the implementing of customs legislation of the European union, and in regard to Article 70, the goods that were the object of a customs offense, as well as any means of transport or conveyance used for the transport or conveyance of goods that were the object of the offence, shall be confiscated. In case of goods that were the object of criminal proceedings, Articles 556-563 of the Criminal Proceedings Act prescribe the penalty of confiscating the earnings, that is property, accumulated in the criminal act, which in this case is smuggling of tobacco products. | In relation to the Act on the implementing of customs legislation of the European union, and in regard to Article 70, the goods that were the object of a customs offense, as well as any means of transport or conveyance used for the transport or conveyance of goods that were the object of the offence, shall be confiscated. In case of goods that were the object of criminal proceedings, Articles 556-563 of the Criminal Proceedings Act prescribe the penalty of confiscating the earnings, that is property, accumulated in the criminal act, which in this case is smuggling of tobacco products. |
| Cyprus | EUR | Answer not provided | Answer not provided | Answer not provided |
| Democratic People's Republic of Korea | SEA | Report not provided | Answer not provided | Answer not provided |
| Democratic Republic of the Congo | AFR | Il est prévu prochainement de signer un protocole avec tous les services publics oeuvrant aux frontières pour reiner le commerce illicite. | Il est prévu prochainement de signer un protocole avec tous les services publics oeuvrant aux frontières pour reiner le commerce illicite. | Il est prévu prochainement de signer un protocole avec tous les services publics oeuvrant aux frontières pour reiner le commerce illicite. |
| Denmark | EUR | The Danish Ministry of Taxation is monitoring and making yearly estimates on the development of cross-border trade with tobacco products. | Answer not provided | Answer not provided |
| Djibouti | EMR | Report not provided | Answer not provided | Answer not provided |
| Dominica | AMR | Report not provided | Report not provided | Report not provided |
| Egypt | EMR | Answer not provided | Answer not provided | Answer not provided |
| El Salvador | AMR | Answer not provided | Answer not provided | Answer not provided |
| Equatorial Guinea | AFR | Report not provided | Report not provided | NO EXISTE LEY |
| Estonia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Brunei Darussalam | WPR | Excise Order can be accessed through this URL: http://www.agc.gov.bn/agc1/images/LOB/Order/DEF/E/Excise%20Order,%202006.pdf Brunei Darussalam Tariff & Trade Classification 2017 can be accessed through this URL: https://tradingacrossborders.mofe.gov.bn/Downloadable/BDTTC%202017.pdf | Excise Order can be accessed through this URL: http://www.agc.gov.bn/agc1/images/LOB/Order/DEF/E/Excise%20Order,%202006.pdf Brunei Darussalam Tariff & Trade Classification 2017 can be accessed through this URL: https://tradingacrossborders.mofe.gov.bn/Downloadable/BDTTC%202017.pdf | Answer not provided |
| Bulgaria | EUR | According to the provision of Article 83a of the Bulgarian Administrative Violations and Sanctions Act in compliance with the provision of Article 242 of the Criminal code of the Republic of Bulgaria are envisaged sanctions for the legal entities involved in activities related to carrying goods across the border of Bulgaria without the knowledge and permission of the customs. Article 83a of the Bulgarian Administrative Violations and Sanctions Act (New, SG No. 79/2005) (1) (Amended, SG No. 27/2009, SG No. 33/2011, effective 27.05.2011, supplemented, SG No. 60/2011, amended, SG No. 19/2012, supplemented, SG No. 107/2014, effective 1.01.2015, amended and supplemented, SG No. 81/2015, effective 21.11.2015, supplemented, SG No. 101/2017, SG No. 83/2019) A legal person, which has enriched itself or would enrich itself from a crime under Articles 108a, 109, 110 (preparations for terrorism), Articles 142 - 143a, 152(3) item 4, Articles 153, 154a, 155, 155a, 156, 158a, 159 - 159d, 162 (1) and (2), 164 (1), 171 (3), 172a - 174, 201 - 203, 209 - 212a, 213a, 214, 215, 216 (3), 225c, 227 (1) - (5), 242, 243, 244, 244a, 246 (3), 248a, 250, 252, 253, 254b, 255, 255a, 255b, 256, 260a - 260c, 278c - 278e, 280, 281, 282 283, 301 - 307, 307b, 307c, 307d, 308 (3), 319a - 319f, 320 - 321a, 327, 352, 352a, 353b - 353f, 354a - 354c, 356j and 419a of the Criminal Code, as well as from all crimes, committed under orders of or for implementation of a decision of an organized criminal group, when they have been committed by: 1. an individual, authorized to formulate the will of the legal person; 2. an individual, representing the legal person; 3. an individual, elected to a control or supervisory body of the legal person, or 4. (Amended, SG No. 81/20.10.2015, effective 21.11.2015) an employee to whom the legal person has assigned a certain task, when the crime was committed during or in connection with the performance of such task, shall be punishable by a financial penalty of up to BGN 1,000,000, but not less than the equivalent of the benefit, where the latter is of a financial nature; a penalty of up to BGN 1,000,000 shall also be imposed where the benefit is not of a financial nature or its amount cannot be established. (2) (New, SG No. 81/2015, effective 21.11.2015) Such financial penalty shall also be imposed to legal persons not established in the territory of the Republic of Bulgaria where the crime referred to in paragraph 1 has been committed in the territory of the Republic of Bulgaria. (3) (Renumbered from Paragraph 2, SG No. 81/2015, effective 21.11.2015) The financial penalty shall also be imposed on the legal person in the cases, when the persons under paragraph 1, items 1, 2 and 3 have abetted or assisted the commission of the above acts, as well as when the said acts were stopped at the stage of attempt. (4) (Renumbered from Paragraph 3, amended, SG No. 81/2015, effective 21.11.2015) The financial penalty shall be imposed regardless of the materialization of the criminal responsibility of the accessories to the criminal act under paragraph 1. (5) (Renumbered from Paragraph 4, amended, SG No. 81/2015, effective 21.11.2015) The direct or indirect benefit derived by the legal person from the crime under paragraph 1 shall be confiscated in favour of the state, if not subject to return or restitution, or forfeiture under the procedure of the Criminal Code. Where the effects or property that were the object of the crime are missing or have been expropriated, their BGN equivalent shall be adjudged. (6) (Renumbered from Paragraph 5, SG No. 81/2015, effective 21.11.2015) Financial penalties under paragraph 1 shall not be imposed on states, state bodies and local self-government bodies, as well as on international organizations. Article 242 of the Criminal code (1) (Amended, SG No.0 95/1975, SG No. 10/1993, amended and supplemented, SG No. 62/1997) Anyone who carries goods across the border of Bulgaria without the knowledge and permission of the customs, where the act is committed: a) by persons systematically practising such activity; b) (amended, SG No. 26/2004) by making use of a document with untrue content, of a false or counterfeited document or of a document of another; c) by an official who is in direct connection with the customs authorities; d) (supplemented, SG No. 92/2002, SG No. 26/2004, SG No. 33/2011, effective 27.05.2011) by carrying across highly effective or poisonous substances, explosives, arms or ammunition for firearms, pyrotechnic articles, radioactive substances, nuclear equipment or other sources of ionising radiation, components or precursors for the aforementioned, as determined in a law or an instrument of the Council of Ministers; e) by carrying across goods and objects for commercial and industrial purposes in big quantities; f) in premeditation by two or more persons; g) (new, SG No. 92/2002) by an individual acting at the orders or in implementing a decision of an organized criminal group; h) (new, SG No. 33/2011, effective 27.05.2011) by carrying across a specimen of protected wild flora or fauna species, or parts or derivatives thereof. (amended, SG No. 26/2004, SG No. 26/2010) shall be punished for qualified contraband by imprisonment from three to ten years and by a fine from BGN twenty thousand to one hundred thousand. (2) (New, SG No. 95/1975, amended, SG No. 10/1993, SG No. 62/1997, SG No. 21/2000) A person who carries across the border of this country, without a due permit, drugs and/or analogues thereof shall be punished, in case of high risk drugs, by imprisonment for ten to fifteen years and by a fine from BGN one hundred thousand up to two hundred thousand and, in case of risk drugs - by imprisonment for three to fifteen years and by a fine from BGN ten thousand up to one hundred thousand (3) (New, SG No. 95/1975, amended, SG No. 89/1986, SG No. 10/1993, repealed, SG No. 50/1995, new, SG No. 21/2000) A person who carries across the border of this country, without being duly authorised, precursors or installations and materials for the production of drugs shall be punished by imprisonment for two to ten years and by a fine from BGN fifty thousand up to one hundred thousand. (4) (New, SG No. 89/1986, amended, SG No. 10/1993, renumbered from Paragraph 4, SG No. 50/1995, amended and supplemented, SG No. 62/1997, renumbered from Paragraph 3, amended, SG No. 21/2000) Where the object of contraband under the preceding paragraphs comprises particularly great quantities and the case is particularly grave and where a person under (f) of paragraph (1) is a customs official, the punishment shall: in the cases under paragraph (1) - imprisonment for five to fifteen years and a fine from BGN fifty thousand up to two hundred thousand, and in the cases under paragraphs (2) and (3) - imprisonment for fifteen to twenty years and a fine from BGN two hundred thousand up to three hundred thousand. (5) (Renumbered Paragraph 2, amended, SG No. 95/1975, supplemented, SG No. 28/1982, renumbered from Paragraph 4, amended, SG No. 89/1986, renumbered from Paragraph 5, amended, SG No. 50/1995, renumbered from Paragraph 4, amended, SG No. 21/2000, SG No. 92/2002, effective 1.01.2005 with respect to the punishment of probation - amended, SG No. 26/2004, effective 1.01.2004, SG No. 103/2004, effective 1.01.2005) In cases under paragraph (1), sub-paragraphs (a), (d) and (e), as well as cases under paragraphs (2), (3) and (4), the court may, instead of a fine, impose confiscation of part or the whole property of the culprit, (6) (Renumbered from Paragraph 3, amended, SG No. 95/1975, supplemented, SG No. 28/1982, renumbered from Paragraph 5, SG No. 89/1986, amended, SG No. 10/1993, renumbered from Paragraph 6, SG No. 50/1995, amended, SG No. 62/1997, renumbered from Paragraph 5, amended, SG No. 21/2000) In minor cases under paragraphs (1), (2) and (3), the punishment shall be a fine from one hundred to BGN three hundred, imposed under administrative procedure. (7) (Renumbered from Paragraph 4, SG No. 95/1975, renumbered from Paragraph 6, supplemented, SG No. 89/1986, renumbered from Paragraph 7, SG No. 50/1995, renumbered from Paragraph 6, SG No. 21/2000) The object of the contraband shall be confiscated in favour of the state, regardless of whose ownership it may be, and should it be missing or appropriated, the equivalent amount shall be adjudged at the respective state retail prices. (8) (Renumbered from Paragraph 5, SG No. 95/1975, renumbered from Paragraph 7, SG No. 89/1986, renumbered from Paragraph 8, SG No. 50/1995, renumbered from Paragraph 7, SG No. 21/2000) The transport or carrying means, used for transportation or carrying the goods subject of contraband, shall be confiscated in favour of the state even where it does not belong to the perpetrator, except where its value obviously does not correspond to the gravity of the crime. (9) (New, SG No. 41/1985, renumbered from Paragraph 8, amended, SG No. 89/1986, renumbered from Paragraph 9, amended, SG No. 50/1995, renumbered from Paragraph 8, amended, SG No. 21/2000) For preparations under paragraphs (2), (3) and (4) the punishment shall be imprisonment for at most five years. Paragraph (7) shall apply to such cases. | According to the provision of Article 83a of the Bulgarian Administrative Violations and Sanctions Act in compliance with the provision of Article 242 of the Criminal code of the Republic of Bulgaria are envisaged sanctions for the legal entities involved in activities related to carrying goods across the border of Bulgaria without the knowledge and permission of the customs. Article 83a of the Bulgarian Administrative Violations and Sanctions Act (New, SG No. 79/2005) (1) (Amended, SG No. 27/2009, SG No. 33/2011, effective 27.05.2011, supplemented, SG No. 60/2011, amended, SG No. 19/2012, supplemented, SG No. 107/2014, effective 1.01.2015, amended and supplemented, SG No. 81/2015, effective 21.11.2015, supplemented, SG No. 101/2017, SG No. 83/2019) A legal person, which has enriched itself or would enrich itself from a crime under Articles 108a, 109, 110 (preparations for terrorism), Articles 142 - 143a, 152(3) item 4, Articles 153, 154a, 155, 155a, 156, 158a, 159 - 159d, 162 (1) and (2), 164 (1), 171 (3), 172a - 174, 201 - 203, 209 - 212a, 213a, 214, 215, 216 (3), 225c, 227 (1) - (5), 242, 243, 244, 244a, 246 (3), 248a, 250, 252, 253, 254b, 255, 255a, 255b, 256, 260a - 260c, 278c - 278e, 280, 281, 282 283, 301 - 307, 307b, 307c, 307d, 308 (3), 319a - 319f, 320 - 321a, 327, 352, 352a, 353b - 353f, 354a - 354c, 356j and 419a of the Criminal Code, as well as from all crimes, committed under orders of or for implementation of a decision of an organized criminal group, when they have been committed by: 1. an individual, authorized to formulate the will of the legal person; 2. an individual, representing the legal person; 3. an individual, elected to a control or supervisory body of the legal person, or 4. (Amended, SG No. 81/20.10.2015, effective 21.11.2015) an employee to whom the legal person has assigned a certain task, when the crime was committed during or in connection with the performance of such task, shall be punishable by a financial penalty of up to BGN 1,000,000, but not less than the equivalent of the benefit, where the latter is of a financial nature; a penalty of up to BGN 1,000,000 shall also be imposed where the benefit is not of a financial nature or its amount cannot be established. (2) (New, SG No. 81/2015, effective 21.11.2015) Such financial penalty shall also be imposed to legal persons not established in the territory of the Republic of Bulgaria where the crime referred to in paragraph 1 has been committed in the territory of the Republic of Bulgaria. (3) (Renumbered from Paragraph 2, SG No. 81/2015, effective 21.11.2015) The financial penalty shall also be imposed on the legal person in the cases, when the persons under paragraph 1, items 1, 2 and 3 have abetted or assisted the commission of the above acts, as well as when the said acts were stopped at the stage of attempt. (4) (Renumbered from Paragraph 3, amended, SG No. 81/2015, effective 21.11.2015) The financial penalty shall be imposed regardless of the materialization of the criminal responsibility of the accessories to the criminal act under paragraph 1. (5) (Renumbered from Paragraph 4, amended, SG No. 81/2015, effective 21.11.2015) The direct or indirect benefit derived by the legal person from the crime under paragraph 1 shall be confiscated in favour of the state, if not subject to return or restitution, or forfeiture under the procedure of the Criminal Code. Where the effects or property that were the object of the crime are missing or have been expropriated, their BGN equivalent shall be adjudged. (6) (Renumbered from Paragraph 5, SG No. 81/2015, effective 21.11.2015) Financial penalties under paragraph 1 shall not be imposed on states, state bodies and local self-government bodies, as well as on international organizations. Article 242 of the Criminal code (1) (Amended, SG No.0 95/1975, SG No. 10/1993, amended and supplemented, SG No. 62/1997) Anyone who carries goods across the border of Bulgaria without the knowledge and permission of the customs, where the act is committed: a) by persons systematically practising such activity; b) (amended, SG No. 26/2004) by making use of a document with untrue content, of a false or counterfeited document or of a document of another; c) by an official who is in direct connection with the customs authorities; d) (supplemented, SG No. 92/2002, SG No. 26/2004, SG No. 33/2011, effective 27.05.2011) by carrying across highly effective or poisonous substances, explosives, arms or ammunition for firearms, pyrotechnic articles, radioactive substances, nuclear equipment or other sources of ionising radiation, components or precursors for the aforementioned, as determined in a law or an instrument of the Council of Ministers; e) by carrying across goods and objects for commercial and industrial purposes in big quantities; f) in premeditation by two or more persons; g) (new, SG No. 92/2002) by an individual acting at the orders or in implementing a decision of an organized criminal group; h) (new, SG No. 33/2011, effective 27.05.2011) by carrying across a specimen of protected wild flora or fauna species, or parts or derivatives thereof. (amended, SG No. 26/2004, SG No. 26/2010) shall be punished for qualified contraband by imprisonment from three to ten years and by a fine from BGN twenty thousand to one hundred thousand. (2) (New, SG No. 95/1975, amended, SG No. 10/1993, SG No. 62/1997, SG No. 21/2000) A person who carries across the border of this country, without a due permit, drugs and/or analogues thereof shall be punished, in case of high risk drugs, by imprisonment for ten to fifteen years and by a fine from BGN one hundred thousand up to two hundred thousand and, in case of risk drugs - by imprisonment for three to fifteen years and by a fine from BGN ten thousand up to one hundred thousand (3) (New, SG No. 95/1975, amended, SG No. 89/1986, SG No. 10/1993, repealed, SG No. 50/1995, new, SG No. 21/2000) A person who carries across the border of this country, without being duly authorised, precursors or installations and materials for the production of drugs shall be punished by imprisonment for two to ten years and by a fine from BGN fifty thousand up to one hundred thousand. (4) (New, SG No. 89/1986, amended, SG No. 10/1993, renumbered from Paragraph 4, SG No. 50/1995, amended and supplemented, SG No. 62/1997, renumbered from Paragraph 3, amended, SG No. 21/2000) Where the object of contraband under the preceding paragraphs comprises particularly great quantities and the case is particularly grave and where a person under (f) of paragraph (1) is a customs official, the punishment shall: in the cases under paragraph (1) - imprisonment for five to fifteen years and a fine from BGN fifty thousand up to two hundred thousand, and in the cases under paragraphs (2) and (3) - imprisonment for fifteen to twenty years and a fine from BGN two hundred thousand up to three hundred thousand. (5) (Renumbered Paragraph 2, amended, SG No. 95/1975, supplemented, SG No. 28/1982, renumbered from Paragraph 4, amended, SG No. 89/1986, renumbered from Paragraph 5, amended, SG No. 50/1995, renumbered from Paragraph 4, amended, SG No. 21/2000, SG No. 92/2002, effective 1.01.2005 with respect to the punishment of probation - amended, SG No. 26/2004, effective 1.01.2004, SG No. 103/2004, effective 1.01.2005) In cases under paragraph (1), sub-paragraphs (a), (d) and (e), as well as cases under paragraphs (2), (3) and (4), the court may, instead of a fine, impose confiscation of part or the whole property of the culprit, (6) (Renumbered from Paragraph 3, amended, SG No. 95/1975, supplemented, SG No. 28/1982, renumbered from Paragraph 5, SG No. 89/1986, amended, SG No. 10/1993, renumbered from Paragraph 6, SG No. 50/1995, amended, SG No. 62/1997, renumbered from Paragraph 5, amended, SG No. 21/2000) In minor cases under paragraphs (1), (2) and (3), the punishment shall be a fine from one hundred to BGN three hundred, imposed under administrative procedure. (7) (Renumbered from Paragraph 4, SG No. 95/1975, renumbered from Paragraph 6, supplemented, SG No. 89/1986, renumbered from Paragraph 7, SG No. 50/1995, renumbered from Paragraph 6, SG No. 21/2000) The object of the contraband shall be confiscated in favour of the state, regardless of whose ownership it may be, and should it be missing or appropriated, the equivalent amount shall be adjudged at the respective state retail prices. (8) (Renumbered from Paragraph 5, SG No. 95/1975, renumbered from Paragraph 7, SG No. 89/1986, renumbered from Paragraph 8, SG No. 50/1995, renumbered from Paragraph 7, SG No. 21/2000) The transport or carrying means, used for transportation or carrying the goods subject of contraband, shall be confiscated in favour of the state even where it does not belong to the perpetrator, except where its value obviously does not correspond to the gravity of the crime. (9) (New, SG No. 41/1985, renumbered from Paragraph 8, amended, SG No. 89/1986, renumbered from Paragraph 9, amended, SG No. 50/1995, renumbered from Paragraph 8, amended, SG No. 21/2000) For preparations under paragraphs (2), (3) and (4) the punishment shall be imprisonment for at most five years. Paragraph (7) shall apply to such cases. | Answer not provided |
| Burkina Faso | AFR | Answer not provided | Answer not provided | Answer not provided |
| Burundi | AFR | Report not provided | Answer not provided | Report not provided |
| Cabo Verde | AFR | Answer not provided | Answer not provided | Answer not provided |
| Cambodia | WPR | Report not provided | Answer not provided | Answer not provided |
| Canada | AMR | Answer not provided | In December 2019, Ontario launched a consultation of to support the review of tobacco tax regulation and enforcement and identify solutions to address unregulated tobacco. In addition to hosting sector-based roundtables with public health stakeholders, industry and retail associations, enforcement agencies, and First Nation communities and organizations, the ministry is inviting stakeholders to submit written submissions. Ontario continues to work with willing First Nation communities and organizations to explore community-based regulation of tobacco on-reserve, including working towards tobacco agreements. To support this, Ontario provides annual capacity and policy development funding. | Answer not provided |
| Chad | AFR | Afin de Lutter contre le commerce illicité au Tchad, chaque paquet de Cigarette en vente doit comporter la mention suivante:"fabriquées et vendues au Tchad". Il est important de souligner aussi que le Tcad a engagé le processus de ratification protocole commerce illicite des produits de tabac. Actuellement, le protocole a été adopté aux conseils de cabinet du Ministre Secrataire Général du Gouvernement | Afin de Lutter contre le commerce illicité au Tchad, chaque paquet de Cigarette en vente doit comporter la mention suivante:"fabriquées et vendues au Tchad". Il est important de souligner aussi que le Tcad a engagé le processus de ratification protocole commerce illicite des produits de tabac. Actuellement, le protocole a été adopté aux conseils de cabinet du Ministre Secrataire Général du Gouvernement | Afin de Lutter contre le commerce illicité au Tchad, chaque paquet de Cigarette en vente doit comporter la mention suivante:"fabriquées et vendues au Tchad". Il est important de souligner aussi que le Tcad a engagé le processus de ratification protocole commerce illicite des produits de tabac. Actuellement, le protocole a été adopté aux conseils de cabinet du Ministre Secrataire Général du Gouvernement |
| Chile | AMR | Se está estableciendo un grupo de trabajo interministerial para la evaluación y diseño de trabajo asociado a la firma del Protocolo para la eliminación del comercio ilícito de tabaco. Es importante señalar que el sistema de trazabilidad de productos de tabaco se estableció exclusivamente para los cigarrillos | Se está estudiando junto al Ministerio de Relaciones Exteriores el Protocolo de Comercio Ilícito de Productos de Tabaco. | Se está estudiando junto al Ministerio de Relaciones Exteriores el Protocolo de Comercio Ilícito de Productos de Tabaco. |
| Colombia | AMR | Answer not provided | Answer not provided | Se está en proceso de ratificación del Protocolo para la eliminación del comercio ilícito de productos de tabaco (Colombia lo firmó en la Quinta Conferencia de las Partes en Seúl, 2012). |
| Comoros | AFR | Answer not provided | Answer not provided | Answer not provided |
| Congo | AFR | Le Congo, membre actif de la CEMAC et de l OMD, bénéficie dune aide de l Union Européenne et de la FMI pour la reforme fiscale. voir aussi la loi n°42-2019 du 30/12/2019 portant loi de finances pour l'année 2020. Nous pouvons aussi citer la directive de la CEMAC n°: 03/19-UEAC-010A-CM-33 du 8 avril 2019 portant l' harmonisation des législatives des Etats membres en matière des droits d'accises | Le Congo, membre actif de la CEMAC et de l OMD, bénéficie dune aide de l Union Européenne et de la FMI pour la reforme fiscale. voir aussi la loi n°42-2019 du 30/12/2019 portant loi de finances pour lannée 2020 | Report not provided |
| Australia | WPR | N/A | Answer not provided | In relation to (Article 15.2(a)), under the Tobacco Plain Packaging Act 2011, tobacco product retail packaging must be free from any markings other than the permitted markings, as specified in the Tobacco Plain Packaging Regulations 2011. Permitted markings include, for example, brand and variant name; statements of measurement (e.g. the pack size or volume); and origin marks (alphanumeric codes and covert marks). The Tobacco Plain Packaging Act 2011 provides for tobacco companies to use certain anti-counterfeiting techniques, including alphanumeric codes, barcodes and an unlimited number of covert marks (marks that are not visible to the naked eye), on packaging on a voluntary basis. |
| Austria | EUR | Answer not provided | Answer not provided | Answer not provided |
| Azerbaijan | EUR | Sources: Law on Tobacco and Tobacco Product of Azerbaijan Republic – Articles 15, 16 and 19; The Tax Code of the Republic of Azerbaijan | Sources: Law on Tobacco and Tobacco Product of Azerbaijan Republic – Articles 15, 16 and 19; The Tax Code of the Republic of Azerbaijan | Sources: Law on Tobacco and Tobacco Product of Azerbaijan Republic – Articles 15, 16 and 19; The Tax Code of the Republic of Azerbaijan |
| Bangladesh | SEA | N/A | Answer not provided | Answer not provided |
| Barbados | AMR | Answer not provided | Report not provided | Answer not provided |
| Belize | AMR | Answer not provided | Answer not provided | Report not provided |
| Benin | AFR | au niveau des frontières terrestres, il y a à renforcer le contrôle car il existe de la contrebande transfrontalières hors de la douane, des données existent à ce sujet | au niveau des frontières terrestres, il y a à renforcer le contrôle car il existe de la contrebande transfrontalières hors de la douane, des données existent à ce sujet | au niveau des frontières terrestres, il y a à renforcer le contrôle car il existe de la contrebande transfrontalières hors de la douane, des données existent à ce sujet |
| Bhutan | SEA | Bhutan is in the process of conducting national interest analysis to ratify Article 15 of the FCTC | Report not provided | Answer not provided |
| Bolivia (Plurinational State of) | AMR | Answer not provided | Answer not provided | Answer not provided |
| Bosnia and Herzegovina | EUR | Answer to question C31 (provided by the Federation of BIH): Inspire the fact of initiatives from public health and civil society BIH did not sign a WHO Protocol on illicit trade for tobacco products. | Article 3 (1) of the Rulebook on Excise Stamps for Tobacco Products, Alcoholic Beverages, Fruit Natural Brandy, Coffee and Wine stipulates that manufacturers or importers of tobacco products are obliged to label every single product with excise stamp. | Article 3 (1) of the Rulebook on excise stamps for tobacco products, alcoholic beverages, fruit natural brandy, coffee and wine stipulates that manufacturers or importers of tobacco products are obliged to mark every single product with excise stamp. |
| Botswana | AFR | The country has also signed protocol that Eliminate on Illicit Trade on Tobacco Products and in the process of ratifying the protocol. | The country has also signed protocol that Eliminate on Illicit Trade on Tobacco Products. | The country has also signed protocol that Eliminate on Illicit Trade on Tobacco Products. |
| Brazil | AMR | Answer not provided | Answer not provided | In 2016, the Secretariat of the Convention, as part of an effort to push for ratification of the Protocol by Parties to the Convention, organized a Multisectoral Workshop for Parties to the WHO Framework Convention on Tobacco Control in Latin America with the participation of Brazil, Venezuela, Uruguay, Chile, Colombia, Ecuador and Peru. The objective of this meeting was to promote the entry into force of the Protocol to Eliminate Illicit Trade in Tobacco Products in partnership with the Government of Brazil, through the Sanitary Surveillance Agency (ANVISA) and the Executive Secretariat of CONICQ / INCA, and support of the Pan American Health Organization (PAHO Brazil). The purpose of the meeting held at ANVISAs premises in Brasilia was to (i) raise awareness of the Protocol to Eliminate Illicit Trade in Tobacco Products among the different sectors of the Public Administration related to the ratification or implementation of the Protocol (such as the departments of health, federal revenue, farm, justice, trade and legislative), and (ii) discuss with the Parties technical requirements of the Protocol, including tracking and localization and existing good practices to implement the Protocols measures. In 2017, CONICQ promoted a seminar in Brasília, whose main objective was to bring together different areas of government that will contribute to the implementation of the measures provided for in the Protocol once the process of ratification of Brazils accession is completed. To this end, the seminar was attended by representatives from different sectors such as: Ministry of Finance (Operational Coordination of Surveillance and Repression of Smuggling and Relocation, and General Coordination of Inspection of the Federal Revenue Service of Brazil), Ministry of Justice and the Federal Highway Police), the Ministry of Foreign Affairs (Division of Social Issues and Division to Combat Transnational Illicit Trade), ANVISA (General Management of Tobacco Products), the International Advisory Office of the Ministry of Health, the Center for Tobacco Studies and Health Cetab / Ensp / Fiocruz, of the Ministry of Agriculture, Livestock and Food Supply (MAPA), Pan American Health Organization (PAHO), INCA (Population Research Division, Tobacco Control Division, International Cooperation, and the Executive Secretariat of CONICQ), the ACT Health Promotion, The Union, tobacco use in São Paulo and Acre, and the State Sanitary Surveillance of Mato Grosso do Sul. |
| Algeria | AFR | Answer not provided | Answer not provided | Answer not provided |
| Andorra | EUR | Answer not provided | Report not provided | Report not provided |
| Angola | AFR | National Revenue Authority (ARA) works with the National Police, the finance police (or financial police) and the Mobile Support Group to control illicit trade. The Finance and Mobile Support Group are independent of the National Police but administratively are located in the National Police offices across the country. | Report not provided | National Revenue Authority (ARA) works with the National Police, the finance police (or financial police) and the Mobile Support Group to control illicit trade. The Finance and Mobile Support Group are independent of the National Police but administratively are located in the National Police offices across the country. |
| Antigua and Barbuda | AMR | Answer not provided | Answer not provided | Report not provided |
| France | EUR | Answer not provided | Answer not provided | Answer not provided |
| Ecuador | AMR | Answer not provided | Answer not provided | De acuerdo al Servicio Nacional de Aduana del Ecuador (SENAE), en el ámbito de la frontera terrestre, constituye delito de contrabando la descarga, venta y acopio en la zona de libre tránsito, de cantidades comerciales de mercancías extranjeras que no se han sometido al cumplimiento de las formalidades aduaneras. En caso de viajeros mayores de 18 años de edad que ingresan por las fronteras terrestre, es permitido el ingreso máximo 3 cajetillas de cigarrillos; De acuerdo a las atribuciones de la Dirección Nacional de Intervención (DNI) en coordinación con la Unidad de Vigilancia Aduanera (UVA) del Servicio Nacional de Aduanas del Ecuador (UVA), dentro de sus objetivos se encuentra programado el control a este tipo de mercancías “productos de tabaco” y evitar el tráfico de ilícito de esta clase de mercancías. Para efectos sancionatorios por contrabando, se considera la siguiente normativa en el cual expresa el respectivo procedimiento. Resolución Nro. SENAE-DGN-2015-0051-RE “Lineamientos para Regularizar la Mercancía Aprehendida en Zona Secundaria Respecto de la cual se ha Iniciado un Proceso de Contravención Administrativa”. Resolución Nro. SENAE-DGN-2013-0361-RE “Generalidades del Régimen Transfronterizo". Para el intercambio de información entre autoridades aduaneras, tributarias y otras autoridades, el Servicio Nacional de Aduanas del Ecuador (SENAE) realiza intercambio de información con el SRI, la Agencia Nacional de Tránsito (ANT), la Dirección Nacional de Registro de Datos Públicos (DINARDAP), el Ministerio de Comercio Exterior, entre otros. De acuerdo a la normativa aduanera, se consideran como mercancías no aptas para ser subastadas las siguientes: Mercancías de prohibida importación Mercancías que vulneren derechos de propiedad intelectual Mercancías no aptas para el consumo humano Mercancías que carezcan de documentos de acompañamiento o de soporte relacionados con restricciones técnicas al comercio. Así también, mediante Resolución (SENAE-DGN-2012-00238-RE, 03-jul-12) Artículo 7, se establece lo siguiente: "Mercancía no apta para el consumo humano.- La mercancía caducada o no apta para el consumo humano, exceptuando a los medicamentos, será obligatoriamente destruida sentando los hechos en un acta a cargo de la Dirección de Zona Primaria. En la destrucción se observarán las normas vigentes en materia medioambiental." El SENAE controla dentro de sus procesos aduaneros el ingreso de la mercancía , así como puede efectuar controles posteriores para constatar que se ha cumplido con la obligación aduanera en todo aspecto. Además el Código Orgánico de la Producción, Comercio e Inversiones (COPCI) establece: Art. 207.- Potestad Aduanera.- La potestad aduanera es el conjunto de derechos y atribuciones que las normas supranacionales, la ley y el reglamento otorgan de manera privativa al Servicio Nacional de Aduana del Ecuador para el cumplimiento de sus fines. Art. 145.- Control Posterior.- Dentro del plazo de cinco años contados desde la fecha de pago de los tributos al comercio exterior el Servicio Nacional de Aduana del Ecuador podrá someter a verificación las declaraciones aduaneras, así como toda información que posea cualquier persona natural o jurídica que guarde relación con mercancías importadas. El SENAE lidera el “Plan Integral de Lucha Contra el Contrabando y la Defraudación”, en el cual se ha logrado integrar los esfuerzos y recursos de 20 instituciones. Este Plan se compone de estrategias integrales, con acciones para conseguir mejoras y modernizaciones en los sistemas de control, servicios y otros como la tipificación de delitos aduaneros, restructuración de infraestructura y asistencia técnica oportuna. |
| Cook Islands | WPR | no change since the last report | no change since the last report | no change since the last report |
| China | WPR | Answer not provided | Answer not provided | Answer not provided |
| Central African Republic | AFR | Report not provided | Report not provided | Report not provided |
| Cameroon | AFR | Report not provided | Answer not provided | Answer not provided |
| Belgium | EUR | Answer not provided | Answer not provided | Answer not provided |
| Belarus | EUR | Report not provided | Регулирование оборота табачных изделий предусмотрено Декретом Президента Республики Беларусь от 17.12.2002 № 28 «О государственном регулировании производства, оборота и потребления табачного сырья и табачных изделий» и Указом Президента Республики Беларусь от 1 сентября 2010 № 450 «О лицензировании отдельных видов деятельности». Производство табачных изделий могут осуществлять только юридические лица Республики Беларусь. Также вышеназванными нормативными правовыми актами установлены требования к технологическому оборудованию для производства табачных изделий, а именно: государственная регистрация основного технологического оборудования, находящегося в собственности или хозяйственном ведении юридического лица; оснащение оборудования исправными и поверенными приборами учета готовой продукции, прошедшими государственные испытания (включенными в Государственный реестр средств измерений Республики Беларусь) или метрологическую аттестацию; приборы учета должны иметь установленные средства контроля, фискальную память, обеспечивающую долговременное хранение и защиту от несанкционированного изменения учетных данных, возможность подключения и совместной работы с IBM-совместимым компьютером. | Регулирование оборота табачных изделий предусмотрено Декретом Президента Республики Беларусь от 17.12.2002 № 28 «О государственном регулировании производства, оборота и потребления табачного сырья и табачных изделий» и Указом Президента Республики Беларусь от 1 сентября 2010 № 450 «О лицензировании отдельных видов деятельности». Производство табачных изделий могут осуществлять только юридические лица Республики Беларусь. Также вышеназванными нормативными правовыми актами установлены требования к технологическому оборудованию для производства табачных изделий, а именно: государственная регистрация основного технологического оборудования, находящегося в собственности или хозяйственном ведении юридического лица; оснащение оборудования исправными и поверенными приборами учета готовой продукции, прошедшими государственные испытания (включенными в Государственный реестр средств измерений Республики Беларусь) или метрологическую аттестацию; приборы учета должны иметь установленные средства контроля, фискальную память, обеспечивающую долговременное хранение и защиту от несанкционированного изменения учетных данных, возможность подключения и совместной работы с IBM-совместимым компьютером. |
| Bahrain (Kingdom of) | EMR | Answer not provided | Answer not provided | Answer not provided |
| Bahamas | AMR | Report not provided | Report not provided | Report not provided |
| Armenia | EUR | Answer not provided | Answer not provided | Report not provided |
| Albania | EUR | Answer not provided | Report not provided | Report not provided |
| Afghanistan | EMR | Report not provided | Answer not provided | Answer not provided |
| Uruguay | AMR | Answer not provided | Answer not provided | Answer not provided |
| Philippines | WPR | Answer not provided | Answer not provided | Answer not provided |
| Papua New Guinea | WPR | Answer not provided | Answer not provided | Answer not provided |
| Panama | AMR | Se continua con la vigilancia del cumplimiento de la prohibición de la comercialización de los SEAN y de los productos de tabaco calentado, conforme a lo dispuesto en la legislación vigente, efectuándose, en los casos requeridos las incautaciones de estos dispositivos, estas incautaciones son realizadas por la ANA, por el MINSA y en operativos conjuntos. La ANA efectúa sus acciones para evitar la entrada de los mismos al país pero también incauta estos productos cuando los ubica en el mercado nacional, mientras que el personal del MINSA de las diferentes regiones de salud incauta aquellos dispositivos que han entrado al mercado. El MINSA y ANA han cerrado varias empresas que se dedicaban a la venta exclusiva de los SEAN, atendiendo a las disposiciones contenidas en el marco legal vigente. | Estudios de Mercado de productos de Tabaco y SEAN http://www.gorgas.gob.pa/SitioWebTabaco/Publicaciones.htm | Estudios de Mercado de productos de tabaco y SEAN http://www.gorgas.gob.pa/SitioWebTabaco/Publicaciones.htm |
| Palau | WPR | New and comprehensive customs legislation has been drafter with assistance from Oceania Customs Organization (OCO) and is undergoing review by the administration. | New and comprehensive customs legislation has been drafter with assistance from Oceania Customs Organization (OCO) and is undergoing review by the administration. | New and comprehensive customs legislation has been drafter with assistance from Oceania Customs Organization (OCO) and is undergoing review by the administration. |
| Niue | WPR | Report not provided | Answer not provided | Report not provided |
| Montenegro | EUR | the data is from the Police Administration | Answer not provided | Answer not provided |
| Mexico | AMR | N/A | Se han firmado acuerdos de colaboración con dos portales de internet (Mercado Libre y Segunda Mano); no obstante, con el portal Viva Anuncios (eBay México) también se está colaborando aunque aún no se ha formalizado la firma del convenio de colaboración Con base en los acuerdos de colaboración, al detectarse publicidad o anuncios clasificados de productos del tabaco en dichas páginas, se envía una “ATENTA INVITACIÓN” electrónica al portal para que en máximo 24 horas se suspendan los anuncios que infringen la legislación sanitaria. Además, con los medios de comunicación masiva (Televisión y Radio) también se tiene el mecanismo similar para poder suspender en 24 hrs. la publicidad de productos de Tabaco que se pudiera difundir en las emisoras. Durante el monitoreo de la publicidad que se realiza en COFEPRIS, se hace un barrido de los portales mencionados con la intención de detectar mensajes de productos de tabaco que infrinjan la legislación sanitaria, en caso de detectarlos se realiza el listado para posteriormente enviarse por correo electrónico a los enlaces de cada portal web y los anuncios sean dados de baja durante las próximas 24 horas. | Se han firmado acuerdos de colaboración con dos portales de internet (Mercado Libre y Segunda Mano); no obstante, con el portal Viva Anuncios (eBay México) también se está colaborando aunque aún no se ha formalizado la firma del convenio de colaboración Con base en los acuerdos de colaboración, al detectarse publicidad o anuncios clasificados de productos del tabaco en dichas páginas, se envía una “ATENTA INVITACIÓN” electrónica al portal para que en máximo 24 horas se suspendan los anuncios que infringen la legislación sanitaria. Además, con los medios de comunicación masiva (Televisión y Radio) también se tiene el mecanismo similar para poder suspender en 24 hrs. la publicidad de productos de Tabaco que se pudiera difundir en las emisoras. Durante el monitoreo de la publicidad que se realiza en COFEPRIS, se hace un barrido de los portales mencionados con la intención de detectar mensajes de productos de tabaco que infrinjan la legislación sanitaria, en caso de detectarlos se realiza el listado para posteriormente enviarse por correo electrónico a los enlaces de cada portal web y los anuncios sean dados de baja durante las próximas 24 horas. |
| Malta | EUR | 3.3.1.2. Excise stamps on packets x 20 cigarettes as per Excise Act 382. Requiring marking of all unit packets of cigarettes and packages of tobacco products 3.3.1.6. Data is entered in electronic data bases 3.3.1.7. Information is forwarded to World Customs Organisation (WCO) and European Anti-Fraud Office (OLAF) 3.3.1.8 Excise Act Chapter 382 3.3.1.9 Counterfeit products are destroyed in Customs presence 3.3.1.10 Products are controlled by relevant Customs documents and under Customs supervision. 3.3.1.11 As per Excise Act Chapter 382 3.3.1.12 Customs takes part in meetings, workshops and operations with OLAF and WCO. Customs keeps active cooperation with The Police and Armed Forces of Malta (AFM). 3.3.1.13. Excise Act Chapter 382 | Report not provided | 3.3.1.2. Excise stamps on packets x 20 cigarettes as per Excise Act 382. Requiring marking of all unit packets of cigarettes and packages of tobacco products 3.3.1.6. Data is entered in electronic data bases 3.3.1.7. Information is forwarded to World Customs Organisation (WCO) and European Anti-Fraud Office (OLAF) 3.3.1.8 Excise Act Chapter 382 3.3.1.9 Counterfeit products are destroyed in Customs presence 3.3.1.10 Products are controlled by relevant Customs documents and under Customs supervision. 3.3.1.11 As per Excise Act Chapter 382 3.3.1.12 Customs takes part in meetings, workshops and operations with OLAF and WCO. Customs keeps active cooperation with The Police and Armed Forces of Malta (AFM). 3.3.1.13. Excise Act Chapter 382 |
| Latvia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Kyrgyzstan | EUR | Report not provided | Report not provided | Report not provided |
| Kenya | AFR | - Excise Duty Act, 2015 - Legal Notice 110 of 18th June, 2013 (Excisable Goods Management System Regulations) - EPZ Act, - EACCMA | Report not provided | - Excise Duty Act, 2015 - Legal Notice 110 of 18th June, 2013 (Excisable Goods Management System Regulations) - EPZ Act, - EACCMA |
| Japan | WPR | Answer not provided | Answer not provided | Answer not provided |
| Iceland | EUR | We do not have any official data on illicit trade on tobacco products. | We do not have any official data on illicit trade on tobacco products. | We do not have any official data on illicit trade on tobacco products. |
| Guinea | AFR | Report not provided | Report not provided | Report not provided |
| Germany | EUR | Introduction of a maximum package size for water pipe tobacco up to a maximum of 25 grams in order to enforce tax fairness and combat tax evasion through the violation of the packaging obligation in the illegal portion-wise sale of water pipe tobacco to end customers. | The Member States of the European Union monitor and control the movement of excisable products by applying the "Excise Movement an Control System" (EMCS). It also enables governments and authorities to exchange data and collaborate in case of dubious or uncompleted movements. | The Member States of the European Union monitor and control the movement of excisable products by applying the "Excise Movement an Control System" (EMCS). It also enables governments and authorities to exchange data and collaborate in case of dubious or uncompleted movements. |
| Georgia | EUR | N/A | Answer not provided | Answer not provided |
| Gabon | AFR | Answer not provided | Answer not provided | Answer not provided |
| Zimbabwe | AFR | Report not provided | None | None |
| Spain | EUR | La regulación de esta sección se efectúa mediante la Ley 13/1998 de 4 de Mayo, de Ordenación del Mercado de Tabacos y Normativa Tributaria y el Real Decreto 1199/1999, de 9 de julio, por el que se desarrolla la Ley 13/1998, de 4 de mayo, de Ordenación del mercado de tabacos y normativa tributaria, y se regula el estatuto concesional de la red de expendedurías de tabaco y timbre. En relación con la pregunta C316, en España sí existe la obligación de seguimiento del comercio transfronterizo de productos de tabaco, incluido el comercio ilícito, y de acopio de datos sobre el particular, dentro de la Unión Europea | La regulación de esta sección se efectúa mediante la Ley 13/1998 de 4 de Mayo, de Ordenación del Mercado de Tabacos y Normativa Tributaria y el Real Decreto 1199/1999, de 9 de julio, por el que se desarrolla la Ley 13/1998, de 4 de mayo, de Ordenación del mercado de tabacos y normativa tributaria, y se regula el estatuto concesional de la red de expendedurías de tabaco y timbre. En relación con la pregunta C316, en España sí existe la obligación de seguimiento del comercio transfronterizo de productos de tabaco, incluido el comercio ilícito, y de acopio de datos sobre el particular, dentro de la Unión Europea | La regulación de esta sección se efectúa mediante la Ley 13/1998 de 4 de Mayo, de Ordenación del Mercado de Tabacos y Normativa Tributaria y el Real Decreto 1199/1999, de 9 de julio, por el que se desarrolla la Ley 13/1998, de 4 de mayo, de Ordenación del mercado de tabacos y normativa tributaria, y se regula el estatuto concesional de la red de expendedurías de tabaco y timbre. En relación con la pregunta C316, en España sí existe la obligación de seguimiento del comercio transfronterizo de productos de tabaco, incluido el comercio ilícito, y de acopio de datos sobre el particular, dentro de la Unión Europea |
| South Africa | AFR | SARS Annual report shows that between 2016 and 2017, SARS conducted 36 investigative audits with 83% success rate within the tobacco industry and 57 cigarette manufacturing audits with 51% success rate. | Report not provided | SARS Annual report shows that between 2016 and 2017, SARS conducted 36 investigative audits with 83% success rate within the tobacco industry and 57 cigarette manufacturing audits with 51% success rate. |
| Czechia | EUR | Answer not provided | Answer not provided | International co-operation in the field of tax administration is gradually improving. It is based mainly on regular exchange of information, data sharing, usage of the EU electronic system (ELO), and bilateral contacts. |
| Republic of North Macedonia | EUR | Report not provided | Answer not provided | Answer not provided |
| Türkiye | EUR | In accordance with the power Ministry of Treasury and Finance has assumed from Tax Procedure Law No.213 Türkiye has been implementing Product Tracing System in Tobacco Products, Cigarette Tubes, Cigarette Papers and Alcoholic Beverages in order to prevent tax loss and evasion and to maintain tax security via applied tax stamp since 2007. General Communique on Product Tracing System in Tobacco Products, Cigarette Tubes, Cigarette Papers and Alcoholic Beverages was published on Official Gazette in 2020. Directorate General of Mint and Stamp Printing House was responsible for installation and operation of Product Tracing System. Article 3 of the law on Anti-Smuggling, entitled ‘smuggling crimes’ defines tax stamps crimes. Throughout the country, inspections within the scope of the Product Tracing System are carried out by specially trained tax stamp inspection teams, using mobile inspection devices. | Answer not provided | Answer not provided |
| Yemen | EMR | تم التوقيع على بروتوكول الاتجار غير المشروع بمنتجات التبغ وبقي المصادقة عليه وقد قدم الى الحكومة ومجلس النواب للموافقة على ذلك | Report not provided | تم التوقيع على بروتوكول الاتجار غير المشروع بمنتجات التبغ ويجري المصادقة عليه خلال العام الجاري بإذن الله |
| Togo | AFR | les produits du tabac en transit sont suivi par un dispositif électronique | les produits du tabac en transit sont suivi par un dispositif électronique | les produits du tabac en transit sont suivi par un dispositif électronique |
| Senegal | AFR | Answer not provided | Answer not provided | Answer not provided |
| San Marino | EUR | Answer not provided | Report not provided | Answer not provided |
| Saint Vincent and the Grenadines | AMR | Report not provided | Report not provided | Report not provided |
| Romania | EUR | Answer not provided | Report not provided | Report not provided |
| Republic of Moldova | EUR | Answer not provided | Answer not provided | Answer not provided |
| India | SEA | nil | Answer not provided | Answer not provided |
| Ireland | EUR | Answer not provided | Answer not provided | Answer not provided |
| Italy | EUR | Italy has started all the procedures for the ratification of the Protocol to Eliminate Illicit Trade in Tobacco Products. | Italy has started all the procedures for the ratification of the Protocol to Eliminate Illicit Trade in Tobacco Products. | Italy has not signed the Protocol to Eliminate Illicit Trade in Tobacco Products yet |
| Nepal | SEA | Answer not provided | Answer not provided | Answer not provided |
| Iran (Islamic Republic of) | EMR | Answer not provided | Answer not provided | Answer not provided |
| Iraq | EMR | Answer not provided | Answer not provided | Answer not provided |
| Israel | EUR | Report not provided | Answer not provided | Report not provided |