Taiwan currently has a total population of 23.5 million people (2016 estimate), with an adult smoking prevalence of 17.1%, or 29.9% male, and 4.2% female.
The most commonly consumed format is the filtered king-size (KS) cigarette, with charcoal filter being a plus. Taiwanese smokers generally prefer brands with mellow tobacco blends, like JTI’s Mevius and TTL’s Gentle. But brands with flavored capsule filters are presently also becoming a hot trend.
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One pack of premium brand KS cigarettes retails at approximately NT$95 ($3.03). This includes a tax burden of currently NT$36.7 ($1.17) per pack, comprised of excise tax (NT$11.80), VAT (NT$4.50), and health and welfare surtax (NT$20.00).
Taiwan’s government enacted the “Tobacco Hazards Prevention and Control Act” (THPCA) and “Tobacco and Alcohol Taxation Act” (TATA) on January 1, 2002, effectively ending the tobacco and liquor monopoly. Subsequently, the “Tobacco and Alcohol Administration Act” (TAAA) was passed by the country’s parliament, the Legislative Yuan, on April 25, 2002 and became law by presidential decree on May 15, 2002, effecting a name change of the erstwhile state monopoly entity to “Taiwan Tobacco & Liquor Corporation” on July 1 of that same year.