Import of and revenue from tobacco products in the Gambia, 2012–2014
| 2012 | 2013 | 2014 | |
|---|---|---|---|
| Import (′000 kg) | 1120.81 | 623.33 | 550.81 |
| Cigarettes | 1048.94 | 597.94 | 540.36 |
| Other tobacco products | 71.86 | 25.39 | 10.45 |
| CIF value of import (million GMD) | 141.88 | 145.04 | 158.83 |
| Cigarettes | 136.67 | 141.67 | 152.04 |
| Other tobacco products | 5.21 | 3.37 | 6.79 |
| Excise revenue (million GMD) | 89.90 | 169.97 | 261.82 |
| Cigarettes | 88.62 | 166.91 | 257.69 |
| Other tobacco products | 1.28 | 3.06 | 4.13 |
| Import duty (million GMD) | 27.87 | 28.54 | 31.45 |
| Cigarettes | 27.09 | 27.89 | 30.35 |
| Other tobacco products | 0.78 | 0.65 | 1.10 |
| Import sales tax/VAT (million GMD) | 24.96 | 51.19 | 67.76 |
| Cigarettes | 24.39 | 50.14 | 65.97 |
| Other tobacco products | 0.72 | 1.05 | 1.79 |
| Environmental tax (million GMD) | 9.54 | 6.62 | 61.21 |
| Cigarettes | 5.50 | 4.97 | 60.29 |
| Other tobacco products | 4.04 | 1.65 | 0.92 |
| Customs processing fee (million GMD) | 2.20 | 2.25 | 2.47 |
| Cigarettes | 2.12 | 2.20 | 2.36 |
| Other tobacco products | 0.08 | 0.05 | 0.11 |
| ECOWAS levy (million GMD) | 0.71 | 1.45 | 1.59 |
| Cigarettes | 0.68 | 1.42 | 1.52 |
| Other tobacco products | 0.03 | 0.03 | 0.07 |
| Total revenue (million GMD) | 155.18 | 260.02 | 426.30 |
| Cigarettes | 148.41 | 253.53 | 418.19 |
| Other tobacco products | 6.92 | 6.49 | 8.11 |
| Total revenue (million US$) | 4.95 | 7.84 | 12.33 |
| Cigarette | 4.74 | 7.65 | 12.10 |
| Other tobacco products | 0.22 | 0.20 | 0.23 |
GMD stands for Gambian Dalasi, the local currency unit in the Gambia. The official exchange rates are US$1=GMD33.34 for 2012, US$1=GMD33.15 for 2013 and US$1=GMD34.57 for 2014.
Source: Gambia Revenue Authority, Ministry of Finance and Economic Affairs, The Gambia.