Tobacco Taxation and Smuggling in Scotland

Conclusions

 

• Most tobacco smuggling is the result of large-scale container smuggling organised by criminal gangs

 

• Major tobacco companies face allegations of complicity in tobacco smuggling

 

• Organised criminals and drug dealers dominate the tobacco smuggling trade

 

• The increasing availability of cheaper smuggled tobacco in deprived areas potentially undermines the provision of smoking cessation services in Scotland

 

• The high price of NRT in comparison to smuggled tobacco has acted as a major disincentive to quitting amongst those addicted to nicotine

 

• The solution to combating smuggling is not to decrease taxes, as this will increase consumption and decrease revenue

 

• Scottish courts need to reflect the severity of the crime of tobacco smuggling in their sentencing.

 

• In Scotland sentencing on tobacco smuggling offences is not consistent with that applied in England and Wales

 

• The removal of a licence from market operators, drivers etc. can act as a powerful disincentive to those who deal in smuggled tobacco

 

• Only action to control cigarette transit at an international level will solve the tobacco smuggling problem

 

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Introduction
Context
UK Government Policy
Scotland
Conclusions
Recommendations
References
Appendix