Nigeria’s CETA Bill: Fiscal Policy, Public Health and Economic Implications

Nigeria is considering an amendment to the Customs, Excise Tariff, Etc. (Consolidation) Act (CETA) that would change the taxation of sugar-sweetened beverages (SSBs). The proposed amendment would replace the existing ₦10 per litre specific excise duty with an ad valorem tax linked to the value or retail price of beverages. The Senate has passed the bill. The change has implications for fiscal policy, public health, and the economy.

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