Guidelines for implementation of Article 6 of the WHO FCTC

Purpose of the guidelines Consistent with other provisions of the WHO Framework Convention on Tobacco Control
(WHO FCTC) and the decisions of the Conference of the Parties, these guidelines are intended to assist Parties in meeting their objectives and obligations under Article 6 of the WHO FCTC. They draw on the best available evidence, best practices and experiences of the Parties that have successfully implemented tax and price measures to reduce tobacco consumption.

Guiding principles Tobacco use creates a significant economic burden on society at large. Higher direct health costs
associated with tobacco-related disease, and higher indirect costs associated with premature loss of life, disability due to tobacco-related disease and productivity losses create significant negative externalities of tobacco use. Effective tobacco taxes not only reduce these externalities through reduced consumption and prevalence but also contribute to the reduction of governments’ expenditures for the health care costs associated with tobacco consumption.

Tax and price policies are widely recognized to be one of the most effective means of influencing the demand for and thus the consumption of tobacco products. Consequently, implementation of Article 6 of the WHO FCTC is an essential element of tobacco-control policies and thereby efforts to improve public health. Tobacco taxes should be implemented as part of a comprehensive tobacco-control strategy in line with other articles of the WHO FCTC.

The following guiding principles underpin the implementation of Article 6 of the WHO FCTC.

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