Increasing the price of tobacco products through higher tax is considered to be the most effective way to control tobacco consumption and its negative externalities. Indonesia is one of the countries utilizing tax instruments, one of which is VAT on tobacco products. However, the increase hasn't provided any significant effects on the negative externalities of tobacco. The purpose of this study is to analyze the trend of VAT policy on the delivery of tobacco products over the last 20 years and the comparison of VAT policy on tobacco products in Indonesia and South Africa and the Philippines. This study applies a qualitative and descriptive approach and data collection techniques of literature study and in-depth interviews. The findings of the study show the increase in effective tariff of VAT between 0.2%-0.3% over the last 20 years, imposition with single-stage levy, the transition of supervisor of tax collection from the Directorate General of Customs and Excise to the Directorate General of Taxes, and the change in Tax Base for free delivery of tobacco products. Theoretically, VAT is not an appropriate instrument to control tobacco consumption in a similar way to excise. South Africa and the Philippines collect VAT with a multi-stage levy system and utilize excise instruments rather than VAT to reduce tobacco consumption. The 1% increase in effective rate in both countries is considered to be an additional levy in controlling tobacco consumption.