Cigarette and other tobacco product taxes in the Gambia, 2003–2013
| 2003 | 2006 | 2010 | 2013 | |
|---|---|---|---|---|
| Cigarette | ||||
| Excise tax (GMD) | 75/kg | 150/kg | 165/kg | 5/pack |
| Import duty (% of CIF) | 18% | 20% | 20% | 20% |
| Import sales tax/VAT (% of CIF+excise+import duty) | 10% | 15% | 15% | 15% |
| Environmental tax (GMD/kg) | 10 | 10 | 10 | 10 |
| Customs processing fee (% of CIF) | 1.55% | 1.55% | 1.55% | 1.55% |
| ECOWAS levy (% of CIF) | 0.5% | 0.5% | 1% | |
| Other tobacco products | ||||
| Excise tax (GMD/kg) | NA | NA | NA | 37.50 |
| Import duty (% of CIF) | 18% | 20% | 20% | 20% |
| Import sales tax/VAT (% of CIF+excise+import duty) | 10% | 15% | 15% | 15% |
| Environmental tax (GMD/kg) | 13.02 | 26.04 | 75.00 | 75.00 |
| Customs processing fee (% of CIF) | 1.55% | 1.55% | 1.55% | 1.55% |
| ECOWAS levy | 0.5% | 0.5% | 1% | |
CIF stands for cost, insurance and freight value. GMD stands for Gambian Dalasi, the local currency unit in the Gambia.
Source: Gambia Revenue Authority, Ministry of Finance and Economic Affairs, The Gambia.