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In addition to this ban, the Maldives also saw an import dirty specific rate on cigarettes and other such products raised from MVR 3 to MVR 8 as well as the ad valorem rate taken from tobacco products raised by 50 percent in a move to discourage the youth from partaking in habits that are suspected to be one of the leading causes of cancer rates in the Maldives

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If a tax is levied on value, the taxpayer or taxing entity must compute an artificial value to tax if the tax is not levied at the retail level (which few federal excise taxes are due to the number of taxpayers this would involve)