The introduction of a mixed excise tax on tobacco from 2027 is expected to help guide consumption, protect public health and increase state revenue. However, it also raises the risk of rising illicit tobacco trade, requiring coordinated and decisive enforcement measures.

Viet Nam remains among the top 15 countries worldwide with the highest rate of smoking among men, with more than 15 million users. Therefore, the need to add “risk factor reduction” to the Law on Prevention and Control of Tobacco Harms has become increasingly urgent.