The data provided by the 2003 Tobacco Control Country profile for Nigeria:
Retail price of 20 cigarettes with tax
Domestic brand US$ 1.50 210 (local currency)
Foreign brand US$ 1.19 130 (local currency)
Cigarette taxes and duties:
Excise tax:
Sales tax: 5%
Import duty: 20% Other import duties: 8,5%
Total annual income for tobacco taxes:
2007:
% of the State budget covered by tobacco taxes:
2007:
Market share by cigarette manufacturer: in 2000: BAT 92% Philip Morris: 8%
Estimate of smuggling
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