ECOWAS Reviews Regional Tobacco Tax Rules Amid Rise Of New Nicotine Products, Illicit Trade | Sahara Reporters

The three-day meeting, held from August 10 to 12, 2026, was organised by ECOWAS in collaboration with the World Health Organization (WHO), with technical support from the World Bank.

The Economic Community of West African States (ECOWAS) has convened a regional meeting in Conakry, Guinea, to review its directive on excise duties on tobacco products amid growing concerns over emerging nicotine products and illicit tobacco trade across the region.

The three-day meeting, held from August 10 to 12, 2026, was organised by ECOWAS in collaboration with the World Health Organization (WHO), with technical support from the World Bank.

The meeting brought together representatives of ECOWAS member states, the ECOWAS Commission, the West African Economic and Monetary Union (UEMOA), WHO, the African Tax Administration Forum (ATAF), the West African Tax Administration Forum (WATAF), the World Bank and other stakeholders.

The regional gathering focused on assessing the implementation of the 2017 ECOWAS Directive on Excise Duties on Tobacco Products and determining whether the existing framework remains adequate in addressing emerging challenges in the tobacco and nicotine industry.

Participants also examined the need to strengthen the regional tax framework in response to the emergence of new tobacco and nicotine products, changing fiscal policies and persistent illicit trade in tobacco and tobacco products.

ECOWAS said the meeting provided an opportunity for member states and relevant institutions to review the effectiveness of existing measures and consider adjustments that could improve tobacco taxation and enforcement across the region.

The review comes as governments across the West African region continue to grapple with the challenges posed by illicit tobacco markets, which can undermine tax revenues and weaken regulatory measures designed to control tobacco consumption.

ECOWAS, through the review process, is seeking to develop a stronger and more responsive regional framework capable of keeping pace with changes in the tobacco and nicotine market while improving the effectiveness of fiscal and regulatory measures.

Tobacco excise duties are taxes imposed specifically on tobacco products such as cigarettes, cigars, shisha, and other tobacco products.

Across ECOWAS member states, including Nigeria, the taxes serve a dual purpose: raising government revenue and making tobacco products more expensive in an effort to discourage consumption.

The regional approach is particularly important because differences in excise-duty rates and tax structures between neighbouring countries can create opportunities for tobacco companies and illicit traders to exploit price disparities and move products across borders.

The 2017 ECOWAS Directive on Excise Duties on Tobacco Products was introduced as part of efforts to harmonise tobacco taxation across the region and establish a common framework for member states.

However, implementation has varied among countries, while changes in the tobacco market have created new regulatory challenges.

One of the major emerging challenges is the growing availability of new nicotine and tobacco products, including electronic cigarettes, vaping devices, heated tobacco products, nicotine pouches and other novel products.

These products have expanded the nicotine market beyond conventional cigarettes, raising questions about how they should be classified, taxed and regulated under existing laws.

The rapid emergence of such products has also complicated efforts by governments to maintain effective tobacco-control policies.

Regulators in several African countries have had to contend with gaps in legislation, taxation and enforcement as manufacturers and distributors introduce products that were not specifically covered by older tobacco regulations.

Illicit trade remains another major concern for ECOWAS countries.

Smuggled cigarettes and other tobacco products can enter markets without the payment of applicable duties, depriving governments of tax revenue while undermining legitimate businesses and public-health measures.

West Africa’s extensive land borders, informal trading networks and differences in taxation and enforcement capacity among countries can make the region vulnerable to cross-border movement of illicit tobacco products.

The illicit tobacco market also creates challenges for authorities seeking to monitor the origin, distribution and composition of tobacco products.

Counterfeit and illegally imported products may bypass regulatory requirements, making enforcement and consumer protection more difficult.