CONAKRY, Guinea — The West African Tax Administration Forum has called for stronger regional cooperation and harmonized excise duty policies as ECOWAS member states review the bloc’s directive on tobacco taxation, writes Winston Mwale.
The three-day regional meeting, which began Monday and runs through Aug. 12 in Conakry, brings together tax policy officials from ECOWAS member states, the ECOWAS and UEMOA commissions, the World Health Organization, World Bank, African Tax Administration Forum, WATAF and other partners.
The meeting is reviewing implementation of the existing regional framework and considering recommendations aimed at improving public health, tax compliance and domestic revenue mobilization.
WATAF Executive Secretary Jules Tapsoba said tobacco taxation can serve both as a revenue-generation mechanism and a public health intervention.
“Taxation is one of the instruments available to public authorities to influence the price and affordability of tobacco products,” Tapsoba said. “A relevant tax policy can help reduce the consumption of products harmful to health while enabling states to mobilise additional revenue to finance public policies, particularly in the health sector.”
According to a presentation by Darlingston Y. Talery, acting director of the Directorate of Customs Union and Taxation at the ECOWAS Commission, the proposed 2026 directive would replace the 2017 framework, which had not been fully implemented by any ECOWAS member state as of 2024.
The proposed reforms seek to increase the minimum specific excise duty on tobacco from 80 cents per pack in the first phase to $1.40 per pack in the third phase.
The proposals would also introduce a mandatory specific or mixed excise structure, require annual tax adjustments based on the higher of 5% or inflation after the third phase, and expand coverage to heated tobacco products and electronic nicotine delivery systems.
The reforms further propose stronger administrative controls to combat illicit tobacco trade.
The ECOWAS Commission estimates that the proposed measures could increase regional tobacco tax revenues by 300% compared with the 2024 baseline.
The proposals also target a reduction of more than 30% in smoking prevalence, a 20% decline in cigarette sales volumes, an excise burden equivalent to 70% of the retail selling price of cigarettes and a 50% reduction in smoking among people under 25.
Tapsoba said the projections reinforce WATAF’s position that revenue mobilization and public health should be pursued together.
Participants at the opening session emphasized regional cooperation to reduce tobacco-related harm, combat illicit trade, strengthen tax compliance and improve domestic revenue mobilization.
Guinea’s minister of economy and finance also addressed the meeting, highlighting excise duties as a tool for both public health policy and revenue mobilization.
WATAF has previously participated in regional efforts to strengthen tobacco taxation. In July 2023, the organization joined a regional meeting on tobacco taxation and illicit trade involving ECOWAS member states in Accra, Ghana.
In 2025, WATAF also contributed to the validation of a tobacco excise tax simulation study in Abuja, Nigeria, where it highlighted the need for tobacco tax policies to reflect the realities of cross-border trade in West Africa.
The Conakry meeting is examining the implementation of the existing directive, national excise structures and revenue performance, barriers to harmonization and international experiences.
Discussions are also focusing on tobacco tracking and tracing systems, illicit trade controls, tax administration, data systems, audit capacity and technical assistance.
The meeting is expected to conclude with priority recommendations and a communiqué to guide ECOWAS member states and regional institutions in modernizing the bloc’s framework on tobacco excise duties.
Comments
Nothing yet. Say the first thing.
Sign in to join the conversation.