Tobacco use and tobacco taxation in Côte d'Ivoire Tobacco use and tobacco taxation in Côte d'Ivoire1 Côte d'Ivoire is a middle-income country located in West Africa. Côte d'Ivoire's economic performance has been impressive over the past four years with robust GDP growth that resulted in a decline in poverty [1]. The FCTC was ratified on 13 August 2010 [2]. Tobacco use Tobacco use among adolescents According to the GYTS conducted in 2009, the prevalence of tobacco use among young people (13–15 years old) [3, 4] was as follows: Table 1. Prevalence of tobacco use among young people in Côte d'Ivoire Boys Girls Total Current tobacco use (%) 26.3 10.9 19.1 Current cigarette smoking (%) 20.9 5.7 13.7 Current smokeless tobacco use (%) 10.0 6.5 8.3 Among the health professions students, as measured in 2008 [5], prevalence of current smoking was 1.9% among medical students, 14.1% among nursing students, and 9.6% among pharmacy students. A study which considered explanatory factors of tobacco use among young people [6] found that the prevalence of use differed by age, place of living, education of the parents, number of people in the household, their wellness, religion and many other factors with age being the strongest. Tobacco use among adults According to STEPS survey conducted in Côte d'Ivoire sub-nationally among men and women aged 15-64 in 2005 [7], 23.7% of men and 7.3% of women were current tobacco smokers, 18.6% and 3.7% respectively were daily tobacco smokers of which 86-88% were smokers of manufactured cigarettes using per day 6.3 cigarettes among men and 3.4 among women. Based on this data and population of Côte d'Ivoire as of 20052, we estimated the cigarette consumption as about 4 billion per year. As Demographics and Health Survey (DHS) 2011-12 [8] shows, among women of reproductive age (15-49 y.o.) only about 0.4% were cigarette smokers and about 1.3% used other tobacco products and the latter prevalence was higher among older women (6.7% among those aged 45-49), those with lower SES (3.6%), and living in rural areas (2.0%). Among male participants of DHS [8], 25% smoked cigarettes and about 1% used tobacco in other forms. Tobacco use was the lowest among the youngest males aged 15-19 (6%), increased to 36% among the 25-34 age group, then decreased to 23% among men aged 45-49 years. Tobacco use was more frequent in rural areas (27%) than in urban areas (23%) and among men with primary education (30%), living in the poorest households (31%). Among male daily smokers, only 9% used 1-2 cigarettes a day, nearly 34% smoked 3-5 cigarettes, 21% - 6-9 cigarettes, and 33% consumed 10 or more. More intense smoking was found among urban, older, less educated and those who belong to the Muslim religion. 1 Prepared by a team of the World Bank Group Global Tobacco Control Program, under the lead of Patricio V. Marquez, August 6 2017 2 http://worldpopulationreview.com/countries/ivory-coast-population/ 1 Tobacco use and tobacco taxation in Côte d'Ivoire According to published international estimates [9], age-standardized smoking prevalence in Côte d’Ivoire slightly increased in 1996-2012 (Table 2) and in 2012 it was 18.7% among men and 1.8% among women. Table 2. Estimates of smoking prevalence and cigarette consumption in Cote d’Ivoire 1980 1996 2006 2012 Smoking prevalence (%) Male 14.5 13.9 15.7 18.7 Smoking prevalence (%) Female 3.1 3.2 2.2 1.8 Smoking prevalence (%) Both 9.3 8.9 9.2 10.5 # Smokers (thousands), Male 370.3 630.3 840.1 1,126.9 # Smokers (thousands), Female 50.2 93.3 74.1 67.6 # Smokers (thousands), Both 420.6 723.6 914.2 1,194.5 Total cigarette consumption (millions) 3,615 6,212 6,709 7,364 Mean Annual cigarettes consumption Per Capita 802 741 658 634 Mean Daily cigarette consumption Per Smoker 23.5 23.5 20.1 16.9 The estimated annual cigarette consumption increased 2-fold in 1980-2012, mainly due to the population growth. In 1996-2012, the consumption was about 6-7.5 billion cigarettes. Estimated mean daily cigarette consumption per smoker decreased in 1996-2012 and in 2012 it was 17 cigarettes per smoker. However, WHO [10] estimated that annual cigarette consumption in the country was only 2.5 billion cigarettes in 1996-2000. Similarly, estimates of cigarette consumption range between 2.1 and 3.8 in 1970-2000 without any upward trend [11]. Tobacco production and trade According to FAO statistics [12], raw tobacco production in Côte d’Ivoire increased from 1,667 tons in 1980 to 13,500 tons in 1998 and then gradually declined to 8,912 tons in 2014. In 2000, 3.3 billion cigarettes were produced in Côte d’Ivoire [10, 11]. Data on cigarette production in later years is not available. According to the UN database, cigarette export from Côte d’Ivoire exceeded import till 2012 (Table 3). In 2014-2015, annual volume of cigarette import exceeded volume of cigarette export by about 1 thousand tones (approximately 1 billion cigarettes). Table 3. External cigarette trade in Côte d’Ivoire (tones) 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Import 165 562 747 405 491 638 832 1239 1178 1959 1800 Export 764 1025 883 1194 1034 819 1181 974 796 821 846 Trade balance -599 -463 -136 -789 -543 -181 -349 265 382 1138 954 Data source: UN database http://data.un.org/Search.aspx?q=cigarettes WHO estimated [13] that in 2008-2012 cigarette sales in Côte d’Ivoire increased from 5 billion to 5.5 billion sticks. SITAB (Ivorian Society of Tobacco) is the only Ivorian company manufacturing cigarettes locally, while its competitors import their products [14]. SITAB market share was 90% in 2000 but declined to 60% in 2 Tobacco use and tobacco taxation in Côte d'Ivoire 2016. Its main cigarette brand (Fine) had a 57% market share in 2016. The operating support to SITAB is provided by the Imperial Tobacco Group. British American Tobacco Group decided to withdraw from the Ivorian territory in 2006, but it entrusted its distribution to the Ivorian Tobacco Distribution (IDT) company Mata PLC Holding with 100% Ivorian capital [15]. Commercial representation of the brands of BAT Group is entrusted to IDT in the form of an exclusivity contract. Tobacco taxation in Côte d’Ivoire Côte d'Ivoire is the largest economy in the West African Economic and Monetary Union (WAEMU or UEMOA in French). It was established to promote economic integration among the countries that share the West African CFA franc (XOF) as the common currency. UEMOA was created in 1994 by Benin, Burkina Faso, Côte d'Ivoire, Mali, Niger, Senegal, and Togo. In 1997, Guinea-Bissau, a former Portuguese colony, became the organization's eighth member state. Côte d'Ivoire is also a member of the Economic Community of West African States (ECOWAS) which includes all WAEMU countries and also the countries of the West African Monetary Zone (WAMZ): Gambia, Ghana, Guinea, Liberia, Nigeria and Sierra Leone. Cape Verde is also a member of ECOWAS. In terms of harmonization of tobacco taxes, the ECOWAS directive requires its member states to implement an ad valorem excise tax with a minimum rate of 15% and a maximum rate of 100% of the cost, insurance and freight (CIF) price (imports) or ex-factory price (domestic production) [16]. In 1998, the WAEMU countries adopted a directive on harmonization of tobacco taxes [17], which established minimum (10%) and maximum (40%) ad valorem excise rates on tobacco products. In 2009 [18], the Directive was modified and minimum and maximum excise rates on tobacco were increased by 5 percentage points: to 15% and 45%. In Côte d'Ivoire, tobacco excise rates in 2000 were the following [19]: 35% for cigars and cigarillos; 20% for tobacco products with price below 15,000 XOF per kilogram and 30% for tobacco products with price equal or higher than 15,000 XOF per kilogram. Later kilogram as the base for taxation was substituted by 1000 cigarettes. The base for calculation of the ad valorem tax was: • For imported products: customs value (CIF) plus duties and taxes levied at entry, excluding value added tax (VAT). In 2008 the amendment was adopted3 and the taxable value (used as base for excise calculation) for imported products was required to be multiplied by 1.25. In 2015 this amendment was cancelled4. • For locally manufactured products (including products manufactured in countries of the customs union): by the selling price, excluding taxes. From 2008 the ad valorem tax base for domestic cigarettes was defined as ex-factory price. In late 2008 [20], the rates were settled in the Article 418 of the General Customs Code as follows: cigars, cigarillos and smoking tobacco – 35%; cigarettes with ex-factory price below 11,250 XOF per 1000 3 Annexe Fiscale a l’Ordonnance n° 2007-488 du 31 mai 2007, art. 3.2 http://cidcom.cgeci.org/civ/fr/1/p/1079/pdf.do 4 http://www.dgi.gouv.ci/site/index.php?p=article_5 3 Tobacco use and tobacco taxation in Côte d'Ivoire cigarettes (or 250 XOF per pack) – 23%; cigarettes with price equal or above 11,250 XOF per 1000 cigarettes (or 250 XOF per pack) – 33%. In 2014 [21], the ad valorem rate for cigarettes was modified as follows: for cigarettes with price below 15,000 XOF per 1000 cigarettes it became 25%; cigarettes with price equal or above 15,000 XOF per 1000 cigarettes – 35%. In 2015, the unified ad valorem rate of 38% was set for all cigarettes and other tobacco products [22]. In addition to the main ad valorem excise tax, two more special taxes are levied on tobacco products in Côte d’Ivoire. In 2006 [23], an additional Special tax on tobacco for the development of sport (TSS) was set (see Article 1085 of the General Tax Code). In 2009, the Sport tax rates were modified as follows: on cigarettes with price below 11,250 XOF per 1000 cigarettes – 2.5%; on cigarettes with price equal or above 11,250 XOF, but less than 15,000 XOF per 1000 cigarettes as well as cigars and smoking tobacco – 5%; on cigarettes with price equal or above 15,000 XOF per 1000 cigarettes – 10%. From 2015, the sport tax rate was unified to 5%5. Article 48 of the tax annex to Ordinance No. 2008-381 of 18 December 2008 on the State Budget for 2009 introduced a Solidarity tax (TFS) for the National AIDS Fund (FNLS)6 to allocate resources for fighting HIV / AIDS pandemic (see Article 1133 of the General Tax Code). This tax rate was set as 2%, based on the factory cost price or the taxable value of the tobacco imports, and the revenue should be allocated in full to the FNLS. This is an example of earmarking part of the tobacco taxes on AIDS-related programs [24]. Since 2013, 30% of this Solidarity tax revenue (or 0.6% tax rate) was allocated for national program on tobacco, alcohol and drug control (PNTLA) [25]. The taxable basis for the special tobacco tax (TAB) and the special tax on tobacco for the development of sport (TSS) levied on imports from 2015 are determined by the taxable customs value increased by all customs duties and taxes, excluding VAT. However, this taxable value may not be less than 15 000 CFA francs per 1000 cigarettes, for products manufactured in a country linked to Côte d'Ivoire by a customs union agreement, and 20 000 FCFA per 1000 cigarettes, for products manufactured in a country not bound to Côte d'Ivoire by a customs union agreement. Tax base of the Solidarity Tax for Combating AIDS and Tobacco (TFS) is determined under the same conditions and in the same way as the Special Tax on Tobacco for the Development of Sport (TSS)7. Currently, the total ad valorem excise rate for cigarettes is equal to 38% (TAB) + 5% (TSS) + 2% (TFS) = 45%. However, it applies to the ex-factory price or CIF price with taxes, excluding VAT, which are much lower than final retail price. WHO Tobacco Free Initiative estimated the excise tax share in the final cigarette retail price (800 XOF in 2016) in Côte d’Ivoire as 13.1% [2]. The minimum taxable value introduced from 2015 actually means that specific excise tax floor was introduced, which is (taking into account all three excise taxes) is 135 XOF (300 *0.45) per pack of 20 domestic cigarettes and 180 XOF (400 *0.45) per pack of 20 imported cigarettes. 5 http://www.dgi.gouv.ci/site/index.php?p=article_5 6 https://cotedivoire.eregulations.org/media/annexe%20fiscale%202013%20wisdom.pdf 7 http://www.cgeci.org/cgeci/index.php?option=com_content&view=article&id=1125:douanesn-de-nouveaux- amenagements-pour-lannexe-fiscale-2015&catid=54 4 Tobacco use and tobacco taxation in Côte d'Ivoire Price of the cheapest cigarettes in 2016 was 500 XOF per pack, so for domestic cigarettes the maximum share of three excise taxes combined was 135/500 = 27%. For imported cigarettes with the price of 800 XOF per pack, the excise share is 180/800 = 22.5%. The general VAT rate in Côte d’Ivoire is 18% (Article 359 of the General Tax Code8). However, the VAT rate for tobacco, cigars and cigarettes is 21.31%9. So the total tax (all three excise taxes and the VAT) share for domestic cigarettes is about 45%. Côte d’Ivoire also charges 2.5% on the CIF value of imported cigarettes in the form of other taxes (Community Levy/ECOWAS levy, 0.5%, Community Solidarity Levy/WAEMU levy, 1%, and Statistical charge, 1%) [13]. According to the WHO Reports on Global tobacco epidemic, tobacco excise revenue in Côte d’Ivoire in 2011 was 12.1 billion XOF. In 2013, tobacco excise revenue increased to 17 billion XOF and total tobacco tax (excise + VAT + customs duty) was 40.6 billion XOF. In 2015, tobacco excise revenue was 14.8 billion XOF [2]. Cigarette prices According to the 2015 WHO report on Global tobacco epidemic [24], price of the most popular brand in Côte d’Ivoire did not change and was 700 XOF in 2008-2014 and in 2016 it increased to 800 XOF [2]. According to the FCTC reports [26], price of cheap cigarettes (Excellence Rouge brand) increased from 475XOF in 2012 to 500XOF in 2014 and 700 XOF in 2016. Price of the most popular domestic brand (Fine) was 700 XOF in 2012-2014 and 800 XOF in 2016. The price of imported cigarettes (Marlboro) was 800 XOF in 2012-2016. Some multinational sites10 11 report that the price of Marlboro was also 800 XOF in 2017. The National Institute of Statistic reported12 that in 2011-2013 cigarette prices did not increase and were 714-738 XOF for domestic cigarettes and 922-980 XOF for imported cigarettes. On the basis of the available information, we can conclude that cigarette prices in Cote d’Ivoire almost did not increase in 2008-2016, while inflation for these 8 years was 21% (Table 4). Inflation-adjusted GDP per capita increased over those years by 61%, so cigarettes became much more affordable and it could encourage their consumption. Table 4. Inflation and GDP growth in Cote d’Ivoire 2008- 2008 2009 2010 2011 2012 2013 2014 2015 2016 2016 Annual growth of GDP per capita based on constant local currency (previous year =100) 102,5 103,3 102 95,6 110,7 108,9 108,8 109,2 108,8 160,9 Inflation, consumer prices (previous year =100) 106,3 101 101,2 104,9 101,3 102,6 100,5 101,2 100,7 121,3 8 http://www.dgi.cgici.com/indexs.htm 9 http://www.izf.net/pages-facteurs-production/cote-d-ivoire-2 10 http://www.combien-coute.net/cigarette/cote-d-ivoire/ 11 https://www.numbeo.com/cost-of-living/country_result.jsp?country=Ivory+Coast 12 http://www.ins.ci/n/templates/docss/prixvariete.pdf 5 Tobacco use and tobacco taxation in Côte d'Ivoire Data source: World Bank database http://data.worldbank.org Comparison of cigarette prices and taxes in the WAEMU countries The 2017 WHO Global Tobacco Report provides information on cigarette prices and taxes in Côte d’Ivoire and other WAEMU countries in 2014 [27] (Table 5). We have also collected recent information on Marlboro prices from various sites. Cigarette prices in Côte d’Ivoire are similar to prices in other WAEMU countries. Cigarette excise rate in Côte d’Ivoire is higher than in Guinea Bissau and Mali, but lower than in Senegal, Togo, Benin, and Niger. The estimated total tax share in Côte d’Ivoire is 27%, which is lower than in Senegal, Burkina Faso, Mali and Niger. Table 5. Cigarette prices and taxes in Cote d’Ivoire and other WAEMU countrie s Most recently reported 20-cigarette pack of the most sold brand, price of Excise 2016 Prices in 2016 Marlboro rate % of GDP Total per capita Excise taxes required as % as % to Cheap- Ad Price of of purchase est Marl valore , XOF USD price price 100 packs brand boro XAF USD m, % Côte d'Ivoire 800 1,36 15,8 27,1 9,3 500 800 800 1,39 38 Benin 500 0,85 4,0 6,4 10,9 200 1000 1000 1,74 4013 Burkina Faso 650 1,10 19,6 34,8 17,0 500 700 850 1,48 30 4014 Guinea Bissau 500 0,85 3,5 19,5 12,2 300 1000 1000 1,74 2515 Mali 800 1,36 11,2 27,7 16,3 250 1000 1000 1,74 3216 Niger 500 0,85 18,1 35,3 20,5 250 1500 1000 1,74 4017 Senegal 500 0,85 22.5 37,5 8,8 500 700 700 1,22 4518 Togo 500 0,85 6,6 10,6 14,3 450 1200 1000 1,74 4519 The WHO Tobacco Free Initiative compared cigarette affordability in 2016 in different countries by such an indicator as the percent of per capita GDP required to purchase 100 packs of most sold brand (the 13 http://who.int/tobacco/economics/ben.pdf 14 http://www.burkinapmepmi.com/IMG/pdf/loi_de_finances_gestion_2016_nouvelles- mesures_burkinapmepmi.com_kam-auguste.pdf 15 http://who.int/tobacco/economics/gnb.pdf 16 http://www.droit-afrique.com/uploads/Fiscalite-Panafricaine-2016-GHA.pdf 17 http://www.who.int/tobacco/economics/ner.pdf 18 https://www.google.com.ua/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0ahUKEwjl9bn suZLVAhUHCpoKHZeYB- YQFggiMAA&url=http%3A%2F%2Fpubdocs.worldbank.org%2Fen%2F515451493930313390%2F11-Senegal- TAXATION-DU-TABAC-CTSALL1-PANEL-9.pptx&usg=AFQjCNES_09WdSEt0SFEiDR90IDGQieRtQ 19 http://who.int/tobacco/economics/tgo.pdf 6 Tobacco use and tobacco taxation in Côte d'Ivoire higher the %, the less affordable cigarettes are). In Côte d’Ivoire cigarettes were more affordable than in other WAEMU countries except Senegal. Tobacco control policies Côte d’Ivoire signed the Framework Convention on Tobacco Control in 2003 and ratified it in 2010. As of late 2016 [2], Côte d’Ivoire has its National tobacco control program with specific government objective and national agency for tobacco control. These activities are also undertaken within the National program to Combat Tobacco, Alcoholism, and Other Addictions (NTPA),20 which aims, among other things, to ratify the Protocol against illegal trade, to adopt the legislative ban on smoking in public places, to adopt tobacco control law, and to control its enforcement. Smoke-free policies have not been widely introduced [2] and SHS exposures measured in 2009 among young people aged 13-15 years old revealed that 74.4% were exposed in public places and 33.1% were exposed in homes [3, 4]. However, the Decree No. 2012-980 [28] adopted on October 10, 2012 prohibited smoking in public places and public transport. After that, the awareness campaign was started. However, in March 2013, the Decree was announced an abuse of power by the juridical firm obviously involved with the tobacco industry, and the Supreme Court demanded to cancel the ban on smoking in public places. With regard to smoking cessation, the corresponding help is provided through a toll-free telephone quit line/help line, in some clinics and some hospitals. The available medicines include NRT, bupropion and varenicline [2]. While health warnings are required by the legislation of Côte d’Ivoire, they lack many of the characteristics of the strongest health warnings. Yet, there were positive elements in providing awareness campaigns [2]. No substantial achievements in tobacco advertising and promotion bans were mentioned in the 2017 country profile [2]. Discussion In 2008-2014, cigarette prices in Côte d’Ivoire were stable despite the inflation and income increase. Cigarettes became more affordable and their consumption in the country could increase, while no reliable data on recent tobacco consumption trends is available. Current ad valorem excise rate for cigarettes is 38% (while some sources report that this rate is 35%). Taking into account two other ad valorem taxes (sport tax and solidarity tax), the total rate is 45% and it is equal to the maximum level defined by the WAEMU taxation directive. Senegal and Togo already reached this limit. Blecher and Drope [17] admitted that the WAEMU member governments continue to make many key collective economic decisions by consensus, but tax harmonization progress is likely to be slow. Without stronger pressure—for example, from a hegemon, a supra-institutional body (as with the EU) or an influential international organization (such as the International Monetary Fund)—to speed the process, economic policy integration is likely to continue to be slow. 20 http://www.serviceongsante.ci/PROGRAMME/pnltab.pdf 7 Tobacco use and tobacco taxation in Côte d'Ivoire While re-considering the WAEMU taxation directive to increase (or better get rid of) the maximum level of ad valorem excise, another way of excise tax increase is possible. In 2015, Côte d’Ivoire actually introduced minimum specific tax stating the minimum price for calculating the ad valorem excise. Apparently, this increased the excise burden and price of cheapest cigarettes. It is possible to further increase this minimum price. Currently, the minimum price is 300 XOF for domestic cigarettes (ex-factory) and 400 XOF for imported cigarettes (CIF and taxes without VAT). If the minimum prices are increased to 500 XOF and 600 XOF respectively (by 200 XOF per pack), the total excise burden per pack of cigarettes will increase by 90 XOF (200 * 0.45). Total excise burden for domestic cigarettes will be 225 XOF (500 * 0.45). For cigarettes with final retail price 900 XOF, the excise tax share will be only 25%. Together with all other taxes, the proposed increase it could increase cigarette price by about 120 XOF or 15% (if tobacco industry will keep net-of-tax part of the price). Such price increase could encourage some smokers to quit and prevent some young people from starting smoking. For each billion of sold cigarettes, the additional governmental tobacco excise revenue will be about 10 billion XAF. The VAT and other duties revenue will also increase as total cigarettes turnover in monetary terms should be higher with new taxes and prices, while for more precise estimates more detailed data on the national tobacco market is needed. Conclusions and recommendations 1. Tobacco control policies implemented in Côte d’Ivoire recent years did not decrease tobacco smoking prevalence in the country. Tobacco products became more affordable and their consumption apparently increased. 2. Introducing minimum prices for calculating ad valorem excise tax payments in 2015 was a positive policy as it actually introduced specific excise tax floor for tobacco products in Côte d’Ivoire. Further substantial increase of these minimum prices is recommended, while keeping on the current level or increasing the rates of other taxes and duties. The resulting increase in tobacco excise burden is able to both reduce tobacco consumption and increase the governmental revenues. 3. Tobacco control monitoring, including economic information of tobacco products sales, prices and other indices, should be much improved in the country to support more precise forecasts of the current and future tobacco control activities. References 1. 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