Tobacco Taxation in Latin America and the Caribbean

Abbreviations and acronyms

BP	Best practice
CAF	Customs administration fee
CIF	Cost, insurance and freight
Cofins	Contribuições para os Financiamento da Seguridade Social
COPD	Chronic obstructive pulmonary disease
CPI	Consumer price index
CTPA	OECD’s Centre for Tax Policy and Administration
EFP	Ex-factory price
ENDS	Electronic nicotine delivery systems
ENNDS	Electronic non-nicotine delivery systems
FCTC	Framework Convention on Tobacco Control
FET	Fondo especial del tabaco
FRP	Final retail price
GATS	Global adult tobacco survey
GDP	Gross domestic product
HTP	Heated tobacco products
IAE	Impuesto adicional de emergencia sobre cigarrillos
ICE	Impuesto a los consumos específicos
ICMS	Tax on the movement of goods and services
IECT	Impuestos específico al consumo de cigarrillos y otros productos de tabaco
IEPS	Impuesto especial sobre producción y servicios
IMESI	Impuesto específico interno
IMF	International Monetary Fund
Inder	Tax for the rural development Institute
IPI	Imposto sobre productos industrializados
LAC	Latin America and the Caribbean
LCU	Local currency unit
MERCOSUR	Mercado Común del Sur (Southern Common Market)
MPOWER	Monitoring tobacco consumption and the effectiveness of preventive measures Protect people from tobacco smoke Offer help to quit tobacco use Warn about the dangers of tobacco Enforce bans on tobacco advertising, promotion and sponsorship Raise taxes on tobacco
OECD	Organisation for Economic Co-operation and Development
PAHO	Pan American Health Organization
PIS/Pasep	Programas de Integração Social e de Formação do Patrimônio do Servidor Público
PPP	Purchasing power parity
RYO	Roll-Your-Own
SCF	Standard compliance fee
SCT	Special consumption tax
SRP	Suggested retail price by the manufacturer/importer
SSB	Sugar-sweetened beverages
VAT	Value added tax
WHO	World Health Organization
WTO	World Trade Organization