New Zealand

Illicit Consumption increased by 43.6% in 2017, underpinned by rising Inflows of Non-Domestic Illicit cigarettes.
New Zealand
Illicit Trade Volume (Bn)
2012 2013 2014 2015 2016 2017
Illicit trade Incidence (%)
2012 2013 2014 2015 2016 2017
Total Tax Loss (NZD Mn)
2012 2013 2014 2015 2016 2017

Composition of Cigarette Consumption

2.8Bn Cigarettes
  • Cigarettes
    Bn
  • Legal Domestic Consumption (LDC)
    2.4
  • Non-Domestic Illicit
    0.3
  • Illicit RYO
    0
Total Cigarette Consumption
2.8Bn
Total Illicit Consumption
0.3Bn

Estimated Excise Tax Loss

NZD 319 Mn
  • NZD
    Mn
    USD Mn
  • Lost excise revenue
    264 189
  • Lost VAT revenue
    55 35
Actual revenue from excise duties on tobacco
NZD 1,745 Mn
Estimated Tax Loss From Illicit Consumption
NZD 319 Mn

New Zealand

  • Illicit Consumption has more than doubled in the three years since the Asia Illicit Tobacco Indicator first included the New Zealand market, to 349 million cigarettes (or cigarette equivalents) in 2017, from 137 million in 2015.​
  • The level of Illicit Incidence has risen by 7.5 percentage points to 12.7% over the same period. The rise in Illicit Consumption more than offset the 2.7% decline in Legal Domestic Consumption in 2017.​
  • Our estimates indicate that the Tax Loss due to Illicit Consumption of cigarettes and RYO rose by 59.7% to NZD 319 million in the fiscal year 2017/18. This was driven by a combination of increasing Illicit Consumption and higher Excise Tax rates.​

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