Under Article 6.1, each Party to the World Health Organization (WHO) Framework Convention on Tobacco Control (FCTC)i recognises that price and tax measures 'are an effective and important means of reducing tobacco consumption by various segments of the population, in particular young persons'.
Parties have accepted obligations in respect of the adoption or maintenance of price and tax measures, and in respect of reporting on rates of taxation and trends in tobacco consumption.
Article 6.2 states that each Party should adopt or maintain, as appropriate, price and tax measures, which may include tax policies and price policies on tobacco products, and prohibiting or restricting sales to and/or importations by international travellers of tax- and duty-free tobacco products.
Each Party is obliged by Article 6.3 to provide, in its periodic reports to the Conference of the Parties to the Convention (COP) required under Article 21, its rates of taxation for tobacco products and trends in tobacco consumption.
i WHO Framework Convention on Tobacco Control, opened for signature 16 June 2003, 2302 UNTS 166 (entered into force 27 February 2005) (FCTC). Available from: http://www.who.int/fctc/text_download/en/index.html.