Macao

Illicit Inflows rose by 12.4% to 406 million cigarettes in 2017, representing 55.7% of all cigarettes consumed in Macao
Macao
Illicit Trade Volume (Bn)
2012 2013 2014 2015 2016 2017
Illicit trade Incidence (%)
2012 2013 2014 2015 2016 2017
Total Tax Loss (MOP Mn)
2012 2013 2014 2015 2016 2017

Composition of Cigarette Consumption

0.7Bn Cigarettes
  • Cigarettes
    Bn
  • Legal Domestic Consumption (LDC)
    0.2
  • Non-Domestic Legal (NDL)
    0.1
  • Non-Domestic Illicit
    0.4
Total Cigarette Consumption
0.7Bn
Total Illicit Consumption
0.4Bn

Estimated Excise Tax Loss

MOP 608 Mn
  • MOP
    Mn
    USD Mn
  • Lost excise revenue
    608 75.8
Actual revenue from excise duties on tobacco
MOP 339.8 Mn
Estimated Tax Loss From Illicit Consumption
MOP 608 Mn

Macao

  • Total Consumption was estimated at 728 million cigarettes in 2017, broadly stable in comparison with 2016.​

  • Legal Domestic Sales declined by 22.3% to 227 million cigarettes in 2017. In total legal sales have halved in volume since 2014.​

  • This follows the implementation of a tobacco tax bill in July 2015, which trebled the Excise Tax rate on cigarettes. At the same time, the passenger duty-free personal import allowance was cut from 100 cigarettes per person to 19 cigarettes.​

  • Over the same period, Illicit Incidence has risen by more than 20 percentage points to 55.7% in 2017.​

  • The majority of illicit cigarettes consumed in 2017 were identified as intended for final retail sale in China.​

  • The Tax Loss associated with Illicit Consumption in 2017 amounted to MOP 608 million (USD 75.8 million).​

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