The Excise Department says the Finance Ministry will assess its single-tier cigarette tax proposal and give clarity from October 2026; the current two-tier system is 25% for packs up to 72 baht and 42% above that. Separately, the department plans to end the tax exemption for exported tobacco and move to pay-first, reclaim-later, after finding exported goods being sold back domestically. Tobacco, liquor and fuel are the top excise offences. Tobacco, retail and export-linked SMEs should watch the October decision; no change is in force yet.