Table 1

Consumption, taxation and government revenue

Local cigarettesImported cigarettesShisha tobacco*
Retail price/pack, US$†0.51.672.00
Quantity (in packs)‡81 500 000306 800 000294 000
Total expenditureUS$40 750 000US$512 356 000US$588 000
Tax value per pack, US$§
 Total tax value/pack¶0.260.860.60
 Tax percentage of retail price52%51%30%
Government revenue
 ExciseUS$19 235 000US$195 780 000US$100 000
 CustomsUS$9 064 000US$17 000
 VATUS$1 781 000US$18 128 000US$33 000
 TotalUS$21 016 000US$222 972 000US$150 000
  • *A pack of shisha tobacco typically contains 50–250 g of tobacco. The tobacco is commonly packed in cardboard boxes of various sizes, but is also sold in jars and tin cans.18

  • †The retail price per pack is obtained from interviews conducted with key informants by the authors.

  • ‡The total quantity consumed per product is calculated based on the household survey and Chaaban et al.6

  • §The tax value per pack is based on the import cost, insurance and freight (CIF) prices for imported tobacco products (obtained from the Customs Administration at the Ministry of Finance) and the factory prices for local tobacco (obtained from the Regie at the Ministry of Finance).

  • ¶The total tax refers to the combination of excise, custom and VAT taxes.