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Singapore adjusts its tax rates according to inflation, and it increased its tobacco tax rate to 67.5% in 2018, while it increased alcohol tax rates to SGD88 per litre in 2014 [ Both countries have implemented several measures in compliance with the FCTC article on illicit trade, including the Singapore Duty-Paid Cigarette (SDPC) markings and the Philippines tax stamps under the Internal Revenue Stamps Integrated System (IRSIS) to be affixed on all unit packets of cigarettes and alcohol products in 2018 [ Singapore also scores high in terms of access to essential medicines, and nicotine replacement therapy, bupropion and varenicline (medications to treat tobacco dependence) are part of Singapores essential medicines list (EML), while only varenicline is part of the Philippines EML [46]