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Taiwan

Illicit Consumption was estimated at 2.2 billion cigarettes in 2017, accounting for 6.2% of all cigarettes consumed in Taiwan. Illicit Consumption increased by 6.7% in comparison with 2016.
Taiwan
Illicit Trade Volume (Bn)
2012 2013 2014 2015 2016 2017
Illicit trade Incidence (%)
2012 2013 2014 2015 2016 2017
Total Tax Loss (TWD Bn)
2012 2013 2014 2015 2016 2017

Composition of Cigarette Consumption

34.9Bn Cigarettes
  • Cigarettes
    Bn
  • Legal Domestic Consumption (LDC)
    32.1
  • Non-Domestic Legal (NDL)
    0.7
  • Non-Domestic Illicit
    2.2
Total Cigarette Consumption
34.9Bn
Total Illicit Consumption
2.2Bn

Estimated Excise Tax Loss

TWD 4.1 Bn
  • TWD
    Bn     USD Mn
  • Lost excise revenue
    3.7 122.7
  • Lost VAT revenue
    0.4 13.5
Actual revenue from excise duties on tobacco
TWD 56.9 Bn
Estimated Tax Loss From Illicit Consumption
TWD 4.1 Bn

Taiwan

  • Total Consumption (legal and illicit) was estimated at 34.9 billion cigarettes in 2017, declining by 4.9% in comparison with 2016. At the same time, Legal Domestic Sales fell by 6.2%.​

  • In June 2017, the Excise Tax rate was increased from TWD 590 per 1,000 cigarettes to TWD 1,590. The Consumer Panel Survey conducted in the period after the Excise Tax hike found a much higher level of Non-Domestic Incidence (11.5%) compared with the pre-tax hike survey conducted earlier in the year (5.0%). For 2016 as a whole, Illicit Incidence was estimated at 6.2%.​

  • The Tax Loss associated with Illicit Consumption was estimated at TWD 4.1 billion (USD 136 million) in 2017. The increase in the estimated Tax Loss of 16.0% compared with 2016 was driven by a combination of a higher Excise Tax rate and an increase in the estimated volume of illicit cigarettes consumed.​

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