Introduction:
The prevalence of active smokers in Indonesia significantly raising, especially in children and adolescent groups. This has become a major public health problem, considering smoking causes many health consequences. The low price of cigarettes could be the cause of the increasing prevalence of smokers.

Objectives:
This study aimed to document tobacco price data in various locations and compare prices between published retail price and actual market retail price in Surabaya city, Indonesia.

Methods:
This was a cross-section study assessing market price of three best-selling tobacco brand based on previous survey in 2016. A non-probability convenience sampling method was used to select six difference point-of-sales' (POS) in Surabaya city, Indonesia. Six POSs identified namely traditional market, modern market, street vendor, kiosk, train/bus station, and gas station.

Results:
Three widely sold tobacco products were called Sampoerna A Mild 16, GG Surya 12, and Dji Sam Soe with retail price ranged from IDR17000/USD1.22 – IDR26500/USD1.91. Comparing six POSs, the highest price difference of tobacco was found in train/bus station (IDR12925/ USD 0.93), while the lowest price was found in traditional market (IDR4725/USD0.34). The finding was explainable considering the social economic status of the smokers. However, the lowest selling price in traditional market could increase the possibility of new smokers in low socioeconomic groups. Overall, the price difference between excise stamp price and retail price was only IDR2591/USD0.19. The price difference of excise and retail price was ranged from 6–26%.

Conclusion(s):
This study showed that most of retail price was not much differ from excise price. Having an access of reliable price data across a wide spectrum of tobacco products is important as a baseline to regulate the tax policy of tobacco products.