Emerging and Novel Tobacco Products: Glaring Hurdles to Tax Policy Reforms in Zambia

This policy brief examines the challenges governments face in effectively taxing novel and emerging tobacco and nicotine products, including vaping devices, as their availability and popularity increase. The expansion of these products adds complexity to existing tobacco taxation systems and creates new opportunities for tax avoidance and regulatory gaps. The tobacco industry has consistently opposed tobacco tax increases, often presenting claims about potential economic impacts on governments and finance ministries and citing illicit trade as a justification for resisting higher taxes. Using desk research and secondary data, the analysis reviews existing evidence, the World Health Organisation Framework Convention on Tobacco Control (WHO FCTC), and relevant policy documents and fact sheets. The findings indicate that novel and emerging products may further complicate tobacco tax administration, particularly where products are designed, marketed, or presented in ways that appeal to young people and evade conventional product classifications. The brief recommends that the Zambia Revenue Authority (ZRA) develop appropriate taxation mechanisms for emerging products, drawing lessons from countries with established approaches. It also recommends research to identify products marketed as candy, mints, drinks, or similar items, alongside continuous monitoring of market developments and regulatory changes to support timely, evidence-informed tax policy decisions.