Department of the Treasury

Post implementation review of the reduction in the tobacco duty free concession


We prepared a draft post-implementation review for Treasury on the policy to reduce the duty free tobacco allowance, which was announced in the 2012-13 Budget.


The project involved assessing whether the policy was appropriate, how effective and efficient the policy has been in meeting its objectives, whether sufficient consultation was undertaken, and whether all views and evidence were considered in a balanced way.


The project included:


  • a review of tobacco policy changes over a 10 year period


  • an economic analysis of duty free and domestic tobacco sales, tobacco prices and tobacco excise revenues


  • an assessment of international policy obligations in respect of both tobacco and duty free goods


  • an analysis of international passenger arrivals and departures to estimate potential travelling smokers


  • a survey of the health implications of tobacco use as they related specifically to a policy change of this character and magnitude



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