Cambodia

Illicit Consumption more than doubled in volume to 575 million cigarettes in 2017, representing 6.1% of Total Consumption
Cambodia
Illicit Trade Volume (Bn)
2012 2013 2014 2015 2016 2017
Illicit trade Incidence (%)
2012 2013 2014 2015 2016 2017
Total Tax Loss (KHR Bn)
2012 2013 2014 2015 2016 2017

Composition of Cigarette Consumption

9.4Bn Cigarettes
  • Cigarettes
    Bn
  • Legal Domestic Consumption (LDC)
    8.8
  • Non-Domestic Legal (NDL)
    0.1
  • Non-Domestic Illicit
    0.6
Total Cigarette Consumption
9.4Bn
Total Illicit Consumption
0.6Bn

Estimated Excise Tax Loss

KHR 13.2 Bn
  • KHR
    Bn
    USD Mn
  • Lost excise revenue
    8.9 2.2
  • Lost VAT revenue
    4.4 1.1
Actual revenue from excise duties on tobacco
KHR 136.6 Bn
Estimated Tax Loss From Illicit Consumption
KHR 13.2 Bn

Cambodia

  • After declining sharply in 2016, Illicit Consumption rose by 141.1% in 2017.

  • However, Illicit Consumption remained below the peak level experienced in 2015, when the level of Illicit Incidence was estimated at 6.8%.

  • Increased consumption of Unspecified Market Variant products—cigarettes that do not bear specific labeling to allow for identification of the intended market of final retail—underpinned the rise in Illicit Consumption in 2017.

  • Legal Domestic Consumption rose by an estimated 12.9% in 2017, underpinned by a large fall in estimated Outflows to other markets in the Asia Illicit Tobacco Indicator. Legal Domestic Sales rose by a more modest 3.3% in comparison with 2016.

  • The Tax Loss associated with Illicit Consumption rose to KRH 13.2 billion (USD 3.3 million) in 2017, the highest level recorded since the Asia Illicit Tobacco Indicator research programme first included Cambodia in 2013.

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