Tax and enforcement gaps threaten Thailand’s proposed generational tobacco ban

Basic controls remain incomplete

Thailand’s proposed ban on nicotine sales to people born after a specified year risks becoming largely symbolic unless the government first closes longstanding gaps in tobacco taxation and enforcement. Associate Professor Dr Roengrudee Patanavanich of Mahidol University’s Ramathibodi medical faculty told Bangkok Business News that the country still performs poorly in several areas covered by the World Health Organization Framework Convention on Tobacco Control.

The weaknesses include a large tax and price gap between manufactured cigarettes and loose rolling tobacco, illicit cigarette sales, smoking in prohibited public areas, sales to people under 20 and covert promotion through online series and streaming platforms. Electronic cigarettes are also sold through online channels aimed at younger consumers, while government monitoring has struggled to keep pace with the technology.

Tax structure encourages cheaper alternatives

The WHO has recommended a single-tier cigarette tax intended to raise prices, but Thailand continues to operate a two-tier structure with rates of 42% and 25%, according to Bangkok Business News. Proposals to replace it with a uniform 25% rate would leave the lower rate unchanged while cutting the top rate from 42%, a result Patanavanich said would benefit tobacco businesses rather than strengthen control.

She argued that an initial single rate should be no lower than 30% and should rise regularly through both value-based and per-cigarette taxation. Any reform would also need to address loose tobacco, which can be bought for only 10-15 baht per pack. Manufactured-cigarette and loose-tobacco smokers each account for roughly half of the smoking population, making substitution toward the cheaper product a major obstacle to reducing overall consumption.

Illicit cigarettes are frequently cited as a reason not to raise taxes. Patanavanich said these products are generally genuine cigarettes on which tax has not been paid, rather than counterfeits. Thailand has also been slow to join or sign the WHO Protocol to Eliminate Illicit Trade in Tobacco Products, despite sending representatives to related meetings each year.

Enforcement and retail access lag

Thailand has strengthened its public-smoking legislation over the past 10-20 years, but enforcement remains uneven. The country received 6 out of 10 for enforcement of public smoking restrictions, compared with 10 for the United Kingdom. Shared residential buildings such as condominiums and apartments are another gap because Thai law does not yet provide comprehensive protection against indoor smoking there.

Patanavanich proposed cooperation between the Ministry of Public Health and property developers on pilot projects for 100% smoke-free housing and condominium developments. Other unresolved issues include very low tobacco retail licence fees, which have contributed to an exceptionally large number of outlets, and continued sales to buyers below the legal age of 20.

Thailand’s ban on tobacco advertising also faces pressure from unblurred smoking scenes in online series and streaming content. Rules prohibiting flavourings or menthol have yet to take effect and could be delayed by another 3-4 years. Patanavanich said these shortcomings should be addressed before a Nicotine-Free Generation policy is introduced. Unlike a smoke-free approach focused on combustible products, that policy would need to cover cigarettes, electronic cigarettes, snus and every other nicotine-containing product.

Generational policy needs an enforceable base

The birth-year proposal is sound in principle, she said, but it should not displace measures already required under the WHO framework. Without effective taxation, licensing, age checks, online oversight and action against illicit trade, a new generational restriction would add another rule to a system that already struggles to enforce existing ones.