Tobacco
Tobaccos are also levied ad valorem tax, excise tax and the value-added tax. Cigars are levied ad valorem tax equivalent to twenty percent (20%) of the net retail price (excluding the excise tax and the value-added tax) per cigar; and a specific tax of five pesos per cigar plus four percent effective January 1, 2014.
Cigarettes are differentiates as cigarettes packed by hand and those packed using machines. Cigarettes packed by hand are imposed a graduating scale of excise tax. As of 2015, the tax is eighteen pesos per pack. The same will continue to increase as follows: