Thailand's Excise Department is advancing a plan to restructure cigarette taxation from a two-tier system to a single-rate model (Single Tier). The hearing phase at departmental level is complete; the policy team now awaits academic assessment results by October. Separately, the department is proposing a pre-collection mechanism for cigarette export duties to close the loophole of smuggled exported cigarettes being illegally re-imported and resold domestically—an issue affecting ~500,000 packs seized annually. Implementation is expected by year-end 2026.