The Factbook on the Illicit Trade in Tobacco Products Issue 1 Series Editor: Ernesto U
Total Page:16
File Type:pdf, Size:1020Kb
Load more
Recommended publications
-
The Illicit Trade in Tobacco Products and How to Tackle It Disclaimer and Statement of Purpose
The Illicit Trade in Tobacco Products and How to Tackle It Disclaimer and Statement of Purpose “The Illicit Trade in Tobacco Products and How to Tackle It” is published by the International Tax and Investment Center (ITIC), a non-profit research and education foundation. ITIC serves as a clearinghouse for information on best practices in taxation and investment policy, and as a training center to transfer such know how to improve the investment climates of transition and developing countries, thereby spurring formation and development of business and economic prosperity. The purpose of this publication is to serve as a resource guide and best practices reference for tax, customs, and law enforcement officials to improve their efforts to combat the illicit trade in tobacco products. ITIC received supplemental contributions from tobacco companies to help underwrite the cost of this publication. However, ITIC retained full editorial control and takes full responsibility for the content and any errors or omissions. The publication is not intended to be a statement of ITIC policies, nor is it intended to endorse the views or policies of any of the contributing organizations or individuals (financially or otherwise), such as the World Customs Organization (WCO), the European Anti-Fraud Office (OLAF) or the tobacco industry. Inputs to this publication, including data and case studies, were provided by tax and customs officials, the World Customs Organization (WCO), industry representatives and various consultants. About the Author Elizabeth -
Take a Stand Against Illegal Tobacco
Take a stand against Illegal Tobacco The current state of play Illegal tobacco sales in the UK continue to undermine legitimate business whilst providing criminals with huge profits. The continued availability of cheap illegal tobacco in communities across the country undermines attempts to prevent underage people accessing tobacco as illegal tobacco sellers do not care who they sell to. The smuggling of tobacco is a multibillion pound industry for criminals. The high level of tax in the UK, the large difference in the tax rates between the UK and other countries, and the openness of international borders creates the perfect environment for criminals to operate. Criminal organisations and opportunist smugglers are targeting the lucrative UK tobacco market. HM Revenue & Customs' 2012/13 estimates show that revenue theft could be as much as £2.9 billion.1 For a criminal, tobacco smuggling is relatively easy. Tobacco products come in small packages, are highly valuable and easy to transport; whilst the risks of detection, prosecution and conviction, though improving, are low relative to the huge profits. For example, a single container of illegal cigarettes can provide criminals with a profit of up to £2 million.2 It's clear more needs to be done! Did you know? HM Revenue & Customs estimates show that revenue A single container of illegal theft could be as cigarettes can provide criminals much as £2.9 billion1 with a profit of up to £2 million Illegal Tobacco Explained What is NUKDP? Non-UK duty paid (NUKDP) is a catch-all phrase used to describe cigarettes and roll your own tobacco (RYO) found in the UK that has not incurred UK taxes. -
Tobacco Control Survey, England 2019-2020
www.tradingstandards.uk TOBACCO CONTROL SURVEY ENGLAND 2019/20 Jane MacGregor, MacGregor Consulting Limited for the Chartered Trading Standards Institute 18 1 Tobacco Control Survey, England 2019/2020: A Report of Trading Standards Service Activity CONTENTS Summary 4 Premises where products were Figure 7: Percentage of test purchase Introduction 4 non-compliant with SPoT 26 operations resulting in illegal sales Context 5 Actions taken 27 between 2008/09 and 2019/20 12 Methodology 5 Actions taken UAS tobacco 28 Figure 8: Underage sales: tobacco - Actions taken UAS NIPs 28 proportion of test purchase operations Tobacco control activities 6 by type of premises 13 Actions taken illicit tobacco 29 Priority given to tobacco control activities 6 Figure 9: Underage sales: nicotine Tobacco control activities 8 Actions taken TRPRs tobacco 29 inhaling products - total number of test Underage sales 9 Actions taken TRPRs NIPs 30 purchase operations and sales made 15 Tobacco products 10 Actions taken SPoT 31 Figure 10: Underage sales: nicotine Complaints and enquiries received 10 Conclusion 31 inhaling products - percentage visits Complaints and enquiries received by Underage sales: tobacco products 31 resulting in illegal sale 15 premises type 10 Underage sales: NIPs 32 Figure 11: Underage sales: nicotine Test purchase operations for tobacco 11 Illicit tobacco products 32 inhaling products - proportion of test purchase operations by type of premises 16 Number of test purchase operations Tobacco and Related Products resulting in illegal sale 11 Regulations -
World Bank Document
HNP DISCUSSION PAPER Public Disclosure Authorized Public Disclosure Authorized Economics of Tobacco Control Paper No. 23 Russia (Moscow) 1999 Global Youth Tobacco Survey: About this series... This series is produced by the Health, Nutrition, and Population Family (HNP) of the World Bank’s Human Development Network. The papers in this series aim to provide a vehicle for publishing preliminary and unpolished results on HNP topics to encourage discussion and Public Disclosure Authorized Public Disclosure Authorized Economic Aspects debate. The findings, interpretations, and conclusions expressed in this paper are entirely those of the author(s) and should not be attributed in any manner to the World Bank, to its affiliated organizations or to members of its Board of Executive Directors or the countries they represent. Citation and the use of material presented in this series should take into account this provisional character. For free copies of papers in this series please contact the individual authors whose name appears on the paper. Hana Ross Enquiries about the series and submissions should be made directly to the Editor in Chief Alexander S. Preker ([email protected]) or HNP Advisory Service ([email protected], tel 202 473-2256, fax 202 522-3234). For more information, see also www.worldbank.org/hnppublications. The Economics of Tobacco Control sub-series is produced jointly with the Tobacco Free Initiative of the World Health Organization. The findings, interpretations and conclusions expressed in this paper are entirely those of the authors and should not be attributed in any Public Disclosure Authorized Public Disclosure Authorized manner to the World Health Organization or to the World Bank, their affiliated organizations or members of their Executive Boards or the countries they represent. -
Qualitative Research Into Ryo Habits and Attitudes
Colgithomi Associates Market Research Consultants QUALITATIVE RESEARCH INTO RYO HABITS AND ATTITUDES THE DEBRIEF PRESENTATION DOCUMENT Prepared by : Colquhoun Associates Prepared for: Patrick Roozeman, Gallaher Ltd Project Tri,/9834/ GC March 1998 82 Surhiton Hill Park, Surbiton, Surrey KT5 SER Tcl: 0181 399 2741 Fax: 0181 399 7159 Mobile : 0830 256137 Page Number I BACKGROUND 1 II RESEARCH OBJECTIVES III METHOD AND SAMPLE 3 IV MAIN FINDINGS 4 I . Tar and Nicotine 1 .1 Current Perceptions 1 .2 Expectations 5 1 .3 Overall 6 1 .4 Reactions to Levels 7 2 . Tar/Nicotine Matrix 8 2.1 Expectations 2.2 TN Matrix 9 2._'.1 Initial Responses 2.2.2 Subsequent Understanding 10 2.2.3 Summary of Understanding 3 . New Low Tar Proposition 11 4. Tobacco Characteristics 12 4.1 Overview 4.2 Arrival at Preferred Brand 13 4.3 Preferred Brands 4 .3.1 Old Holbom 4.3.2 Golden Virginia 14 4 .3.3 Drum 4.3.4 Samson continental 4.4 Birds Eye Stem 15 4.4.1 Old Holbom Loyalists 4.4.2 Drurn/Samson continental 16 4.5 Moisture Levels 17 4.6 Drum/Samson continental -Potential 19 4.6.1 BES 4.6.2 Moisture Level 5 . Packaging 20 5 .1 Old Holborn 5.1 .1 Pack Shape ". 1 .2 Pack Feel 5.1 .3 Seal 21 I ." Extemal Seal 5.1 .6 Cellophane Proposition _' Golden Virginia 2 3 5.2.1 Pack Shape 2. 2 Pack Feel Wrap Cellophane .3 2 . 5 5 .2 .4 Double Wrap Seal External 5 .3 Drum/ Samson continental 5.3 .1 Pack Shape 5.3 ? Pack Feel 5.3 .3 External Seal 5 .3 .4 Wrap 6. -
1160-1165/1/1/10 Imperial Tobacco Group
This Transcript has not been proof read or corrected. It is a working tool for the Tribunal for use in preparing its judgment. It will be placed on the Tribunal Website for readers to see how matters were conducted at the public hearing of these proceedings and is not to be relied on or cited in the context of any other proceedings. The Tribunal’s judgment in this matter will be the final and definitive record. IN THE COMPETITION APPEAL TRIBUNAL Case No. 1160-65/1/1/10 Victoria House, Bloomsbury Place, London WC1A 2EB 10 October 2011 Before: VIVIEN ROSE (Chairman) DR ADAM SCOTT OBE TD DAVID SUMMERS OBE Sitting as a Tribunal in England and Wales BETWEEN: (1) IMPERIAL TOBACCO GROUP PLC (2) IMPERIAL TOBACCO LIMITED Appellants – v – OFFICE OF FAIR TRADING Respondent CO-OPERATIVE GROUP LIMITED Appellant – v – OFFICE OF FAIR TRADING Respondent WM MORRISON SUPERMARKET PLC Appellant – v – OFFICE OF FAIR TRADING Respondent (1) SAFEWAY STORES LIMITED (2) SAFEWAY LIMITED Appellants – v – OFFICE OF FAIR TRADING Respondent (1) ASDA STORES LIMITED (2) ASDA GROUP LIMITED (3) WAL-MART STORES (UK) LIMITED (4) BROADSTREET GREAT WILSON EUROPE LIMITED Appellants – v – OFFICE OF FAIR TRADING Respondent (1) SHELL UK LIMITED (2) SHELL UK OIL PRODUCTS LIMITED (3) SHELL HOLDINGS (UK) LIMITED Appellants – v – OFFICE OF FAIR TRADING Respondent _________ Transcribed using LiveNote by Opus 2 International 1 Bell Yard, London, WC2A 2JR Tel: +44 (0)20 3008 5900 [email protected] _________ HEARING (DAY 11) Note: Excisions in this transcript marked “[…][C]” relate to passages excluded. APPEARANCES Mr Mark Howard QC, Mr Mark Brealey QC and Mr Tony Singla (instructed by Ashurst LLP) appeared on behalf of the Appellants Imperial Tobacco Group Plc and Imperial Tobacco Ltd. -
Selling Tobacco, Electronic Cigarettes and E-Liquids the Consequences
Selling Tobacco, Electronic Cigarettes and E-Liquids • You must be registered with the Scottish Government to sell tobacco products, electronic cigarettes or e-liquids by retail. Register online at: www.tobaccoregisterscotland.org/ • It is an offence to supply a tobacco product, cigarette papers, electronic cigarettes or e-liquids to anyone under 18 (even if they claim it is for an adult) • It is an offence for any person under 18 to buy a tobacco product or cigarette papers. • It is an offence for any person over 18 to knowingly buy or attempt to buy a tobacco product or cigarette papers on behalf of someone under 18. • Cigarettes must only be sold in packs of 20 or more. It is illegal to sell single cigarettes. • The sale of cigarettes via a vending machine for use by customers is prohibited. The Consequences of Not Complying with the Law: There are serious consequences for those who do not comply with tobacco sales legislation. Trading Standards Officers have powers to issue Fixed Penalty Notices for offences such as selling to someone aged under 18, not being a registered seller, and not displaying the required notice (see below). The fixed penalty has been set at £200. This will increase by £200 for every offence committed within a two year period. It should be noted that a fixed penalty can be issued to either a sales assistant, the owner of the premises, or both. If a retailer is found to be in breach of tobacco sales legislation three times within a two year period, the local authority can apply to the courts to have the retailer banned from selling tobacco. -
Report on the Supply of Cigarettes and Tobacco and of Cigarette and Tobacco Machinery
Report on the Supply of Cigarettes and Tobacco and of Cigarette and Tobacco Machinery Presented to Parliament in pursuance of Section 9 of the Monopolies and Restrictive Practices {Inquiry and Control) Act, 1948 Ordered by The House of Commons to be Printed 4th July, 1961 LONDON HER MAJESTY'S STATIONERY OFFICE PRICE IOJ. 6d. NET 218 MEMBERS OF THE MONOPOLIES COMMISSION R. F. Levy, Esq., Q.C. {Chairman) Professor G. C. Allen, C.B.E. Andrew Black, Esq., C.B.E. Brian Davidson, Esq. Dr. L. T. M. Gray* I. C. Hill, Esq., C.B.E. W. E. Jones, Esq., C.B.E. Ashton W. Roskill, Esq., Q.C* Sir Frank Shires A. S. Gilbert, C.B.E. (Secretary) * Dr. Gray, because of his connections with the machiii^i^ri^idustrv and Mr ROQUIT ^use he was appointed a member during the closing staged have n^l Seen part kifte inquiry. ii CONTENTS Page INTRODUCTION 1 PART I. CIGARETTES AND TOBACCO CHAPTER 1. General Background 2 CHAPTER 2. History of the Tobacco Industry 14 CHAPTER 3. The Imperial Tobacco Company (of Great Britain and Ireland) Limited 33 CHAPTER 4. Other Manufacturers 55 CHAPTER 5. Distribution 67 CHAPTER 6. Bonus 82 CHAPTER 7. Conclusions as to the Conditions defined in the Act .. 90 PART II. MACHINERY CHAPTER 8. General Background 92 CHAPTER 9. History and Organisation of the Machinery Industry .. 97 CHAPTER 10. Molins Machine Company Limited: Financial Arrange• ments and Organisation 102 CHAPTER 11. Molins Machine Company Limited: The Supply of Machinery 107 CHAPTER 12. Conclusions as to the Conditions defined in the Act . -
Assessing the Impacts of Revising the Tobacco Products Directive Study to Support a DG SANCO Impact Assessment
CHILDREN AND FAMILIES The RAND Corporation is a nonprofit institution that helps improve policy and EDUCATION AND THE ARTS decisionmaking through research and analysis. ENERGY AND ENVIRONMENT HEALTH AND HEALTH CARE This electronic document was made available from www.rand.org as a public INFRASTRUCTURE AND service of the RAND Corporation. TRANSPORTATION INTERNATIONAL AFFAIRS LAW AND BUSINESS NATIONAL SECURITY Skip all front matter: Jump to Page 16 POPULATION AND AGING PUBLIC SAFETY SCIENCE AND TECHNOLOGY Support RAND TERRORISM AND Browse Reports & Bookstore HOMELAND SECURITY Make a charitable contribution For More Information Visit RAND at www.rand.org Explore RAND Europe View document details Limited Electronic Distribution Rights This document and trademark(s) contained herein are protected by law as indicated in a notice appearing later in this work. This electronic representation of RAND intellectual property is provided for non-commercial use only. Unauthorized posting of RAND electronic documents to a non-RAND Web site is prohibited. RAND electronic documents are protected under copyright law. Permission is required from RAND to reproduce, or reuse in another form, any of our research documents for commercial use. For information on reprint and linking permissions, please see RAND Permissions. This product is part of the RAND Corporation technical report series. Reports may include research findings on a specific topic that is limited in scope; present discussions of the methodology employed in research; provide literature reviews, survey instru- ments, modeling exercises, guidelines for practitioners and research professionals, and supporting documentation; or deliver preliminary findings. All RAND reports un- dergo rigorous peer review to ensure that they meet high standards for research quality and objectivity. -
Estimating Illicit Cigarette Trade in Argentina the Research
Estimating illicit cigarette trade in Argentina The research: The objective of this research is to estimate the volume of illicit cigarette trade in the city of Buenos Aires, Argentina. The method used in this study involves collecting littered cigarette packs from the streets of the city. In a randomly-selected sample of 180 census tracks, investigators walked along previously-determined routes. They collected all littered cigarette packs found along these routes – a Message for cancer organizations: total of 4906 packs. Researchers then examined One of the primary arguments used by characteristics of the packs to determine the prevalence the tobacco industry to oppose new of illicit cigarettes. tobacco control regulations, including especially tobacco tax, is that those new regulations will cause a dramatic increase The context: Argentina introduced a large increase in in cigarette smuggling. However, most of tobacco taxes in May 2016. Soon after the tax was the estimates of illicit cigarette trade introduced, the tobacco industry launched a come from the industry itself. Growing propaganda campaign, claiming that the illicit cigarette evidence suggests that these industry- prevalence in Argentina increased to 14% of the market, commissioned studies typically overstate with a potential of further increases to over 20%. No the extent of the illicit cigarette trade industry-independent data were available to counter problem. these industry arguments. Partially due to these concerns over illicit cigarette trade, the government Tobacco industry-independent studies of decreased the tobacco tax rates in December 2017. This illicit cigarette trade, such as the one project, a partnership between Fundación conducted in Argentina, are needed to Interamericana del Corazón – Argentina (FIC Argentina) generate credible evidence to support and the American Cancer Society, aims to answer tobacco control policies. -
Điểm Khó Khăn Đối Với Chúng Tôi, Vì Nhu Cầu Về Thuốc Lá Đã Giảm Do Một Số Đợt Tăng Thuế Tiêu Thụ Đặc Biệt
ĐĐIIỂỂMM TTHHUUỐỐCC LLÁÁ TTHHẾẾ GGIIỚỚII TTIINN 0033 NNÔÔNNGG DDÂÂNN && NNGGUUYYÊÊNN LLIIỆỆUU Thái Lan: Cơ quan độc quyền thuốc lá sẽ giúp nông dân chuyển sang trồng cây cần sa 24/02 - Với doanh số bán thuốc lá dự kiến sẽ giảm do thuế tăng mạnh, Cơ quan Thuốc lá Thái Lan có kế hoạch giúp nông dân thuốc lá chuyển sang trồng cây cần sa. Giám đốc cơ quan này, Daonoi Suttiniphapunt, cho biết mức tăng thuế tiêu thụ đặc biệt sẽ được áp dụng vào tháng 10 tới sẽ khiến giá một bao thuốc lá tăng từ 30 - 40% lên ít nhất là 93 Baht. Điều đó sẽ dẫn đến sự sụt giảm trong tiêu dùng, bà này dự đoán. Chính quyền sẽ chống thuốc lá tự quấn, có mức thuế thấp hơn. Dự kiến 19 tỷ điếu thuốc lá sẽ được sản xuất trong năm nay, khối lượng như năm ngoái, nhưng lợi nhuận có thể sẽ thu hẹp còn 400 triệu hoặc 500 triệu Baht so với 900 triệu Baht năm ngoái. Daonoi cho biết chính quyền sẽ hỗ trợ nông dân thuốc lá nếu họ muốn chuyển sang cây cần sa. Việc trồng loại cây này đã được hợp pháp hóa cho các mục đích y tế. (The Nation) Philippines: Lời đề nghị trợ giúp cho nông dân 11/02 - Nếu việc tăng thuế “tội lỗi” tiếp theo được thúc đẩy, chính phủ nên giúp nông dân thuốc lá và các nhà bán lẻ nhỏ đối phó với việc doanh thu có khả năng sụt giảm mà họ sẽ phải chịu, theo một câu chuyện trong tờ báo The Philippines Star trích lời thống đốc tỉnh Ilocos Norte, Imee Marcos. -
Tobacco Industry Data on Illicit Tobacco Trade
Review Tob Control: first published as 10.1136/tobaccocontrol-2018-054295 on 22 August 2018. Downloaded from Tobacco industry data on illicit tobacco trade: a systematic review of existing assessments Allen W A Gallagher, Karen A Evans-Reeves, Jenny L Hatchard, Anna B Gilmore ► Additional material is ABStract global accountancy firms such as KPMG, Deloitte published online only. To view, Objective To examine the quality of tobacco industry- and PricewaterhouseCoopers.25 28 32 At least one of please visit the journal online (http:// dx. doi. org/ 10. 1136/ funded data on the illicit tobacco trade (ITT) through a these firms has expressed concern that the TTCs tobaccocontrol- 2018- 054295). systematic review of existing assessments of industry- have used their research findings in a misleading funded data on ITT. manner.36 TTCs use such self-funded data and Tobacco Control Research Data sources Papers and reports assessing tobacco the threat of the ITT in efforts to oppose tobacco Group, University of Bath and industry-funded data on ITT were obtained via searches control policies,1 37 38 arguing that tobacco control UK Centre of Tobacco and Alcohol Studes, Bath, UK of 8 academic databases, Google searches and measures will increase ITT and its associated crim- correspondence with ITT experts. inality.1 37–44 Correspondence to Study selection Inclusion criteria identified 35 English- As a consequence of TTCs' use of self-funded Mr. Allen W A Gallagher, language papers containing an original assessment of data, a growing number of independent studies have Department for Health, tobacco industry-funded data. scrutinised the quality of these data in Australia,45 University of Bath, Bath, BA2 Data extraction Using a coding framework, Europe,46 Asia47 and South Africa,48 levelling a 7AY, UK; 31 46 a.