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Tax Gap of Heated Tobacco Products in Colombia

To the best of our knowledge, in Colombia, heated tobacco has been systematically taxed similarly to cigarettes since 2019. Since July 2019, the excise on cigarettes (and heated tobacco) has been a mixed excise tax system with a specific tax of COP 2,247 per pack of 20 sticks, and an ad-valorem heath tax (“consumption surcharge”) of 10% of the “certified price” for each brand, as published by the National Department of Statistics (DANE). This is in effect a rate equivalent to that on cigarettes. For the year 2020, the annual average certified price was COP 7.04 for 20 heated cigarettes (HEETS Amber brand), and the average annual certified price for Marlboro Red was COP 7.45 per pack.

The law stipulates that the specific excise of cigarettes and will be adjusted annually by the inflation rate plus four percentage points.

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Last Updated Feb. 20, 2021