By Danicius Kaihenneh Sengbeh (contributor)
CONAKRY, GUINEA – Liberia has received commendation as one of West Africa’s leading examples of progress in tobacco taxation, using fiscal policy to help safeguard public health while strengthening domestic revenue mobilisation.
The recognition came at the ongoing Regional Technical Meeting on the Review of the ECOWAS Directive on the Harmonisation of Excise Duties on Tobacco Products, taking place in Conakry, Guinea, from 10 to 12 August 2026.
The recognition followed Liberia’s country presentation delivered by Mr Robert Quaye Dwuye Jr., Director of the Indirect Tax Unit at the Ministry of Finance and Development Planning, who outlined Liberia’s excise tax regime and its strong approach to tobacco taxation.
His presentation drew commendation from participants and was highlighted as a model that other ECOWAS Member States could study as the region works to strengthen excise duty systems, improve public health outcomes and mobilise more domestic revenue.
The high-level regional meeting, supported by the World Health Organization, the World Bank and the ECOWAS Commission, brings together tax policy officials and technical experts from across West Africa to assess the implementation of the current regional framework and propose reforms to modernise the ECOWAS excise duty regime on tobacco products.
Liberia’s presentation demonstrated that the country has gone beyond minimum regional expectations in key areas of tobacco taxation. Mr Dwuye noted that Liberia applies a specific excise tax of US$0.40 per pack, alongside an ad valorem rate above 25 percent, reflecting a mixed tax structure that combines both specific and value-based taxation.
He further explained that Liberia’s excise tax structure includes US$0.25 per stick for other tobacco products, compared to the ECOWAS recommended excise tax of US$0.02 per stick of cigarettes; US$25.00 per kilogramme for other manufactured tobacco and substitutes; US$25.00 per kilogramme for products containing tobacco, reconstituted tobacco and nicotine without combustion; and US$0.10 per millilitre for e-cigarettes presented with vaping liquid.
This comprehensive approach places Liberia among countries showing practical commitment to the use of taxation as both a revenue and public health policy tool. By combining specific and ad valorem excise taxes, Liberia is applying a structure widely recognised as effective in discouraging tobacco consumption while supporting sustainable revenue generation.
Delegates at the Conakry meeting commended Liberia’s progress and its commitment to public health protection through fiscal policy. The ECOWAS Commission noted that while the 2017 Directive had not been fully implemented by any Member State as of 2024, Liberia and The Gambia are in partial compliance and are considered examples of good practice in the region.
The recognition underscores the importance of Liberia’s policy direction. By maintaining excise rates above regional minimums in important product categories, Liberia is strengthening the fiscal tools designed to discourage smoking, protect public health and support domestic revenue mobilisation, which are central objectives of the ECOWAS tobacco taxation framework.
In another significant intervention, the Nigerian delegation recommended that countries demonstrating strong performance in implementing ECOWAS excise tax directives should be considered for incentives. The proposal acknowledged the fiscal and public health leadership shown by countries such as Liberia and sought to encourage stronger compliance and higher performance across the region.
The broader ECOWAS Commission presentation, delivered by Mr Darlingston Y. Talery, Acting Director of the Directorate of Customs Union and Taxation, projected that the proposed reforms could increase regional tobacco tax revenues by 300 percent compared to the 2024 baseline, the year in which no ECOWAS Member State had fully implemented the 2017 Directive. The reforms also target a reduction of more than 30 percent in smoking prevalence, a 20 percent decline in cigarette sales volumes, a 70 percent excise burden on cigarettes as a share of retail selling price, and a 50 percent reduction in smoking among young people under 25.
The three-day meeting will examine the state of implementation of the current Directive, assess excise duty structures and revenue performance at national level, analyse barriers to harmonisation, share international experiences and formulate recommendations toward a regional action plan. Discussions will also focus on tracking and tracing systems, controls against illicit trade, tax administration solutions, data systems, audit capacities and technical assistance needs.
The Conakry meeting is expected to conclude with priority recommendations and a communiqué intended to guide Member States and regional institutions in modernising the ECOWAS framework on excise duties applicable to tobacco products.
For Liberia, the recognition in Conakry marks an important regional affirmation of its efforts to align fiscal policy with public health protection and domestic revenue mobilisation. It also positions the country as a practical example of how tax policy, when deliberately designed and effectively administered, can contribute to healthier citizens, stronger institutions and more sustainable public financing.
