18.3 Measures relating to the reduction of demand for tobacco: price and tax measures

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18.0 Background to the FCTC

18.1 Overview of the FCTC

18.2 Guiding principles and general obligations

18.3 Measures relating to the reduction of demand for tobacco: price and tax measures

18.4 Measures relating to the reduction of demand for tobacco: non-price measures

18.5 Measures relating to the reduction of the supply of tobacco

18.6 Other obligations

18.7 Implementation and development of the FCTC: decisions of the Conference of the Parties

18.8 Enforcement of the FCTC

18.9 What the FCTC means for Australia

References

Under Article 6.1, each Party to the FCTC 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.

18.3.1 Adoption/maintenance of price and tax measures

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.

18.3.2 Reporting

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.