By Gabriel Ameh
Nigeria’s proposed amendment to the Customs, Excise Tariffs, etc. (Consolidation) Act (CETA) could offer the country an opportunity to reduce the health risks associated with excessive consumption of sugar-sweetened beverages while raising additional resources for public health.
The debate comes amid Nigeria’s growing burden of non-communicable diseases (NCDs), including diabetes, heart disease and other chronic illnesses that place significant financial pressure on families and the country’s already stretched healthcare system.
A case involving a nine-year-old girl in Enugu illustrates how serious some of these health challenges can become.
According to Enugu-based paediatrician, Dr. Chiwetalu Odoh, the child was brought to a hospital on Christmas Eve after drinking more than 17 sachets of water overnight and repeatedly waking up to urinate.
Her aunt, a nurse, had also noticed that the girl had lost weight over three months despite developing an unusually strong appetite.
Medical tests later showed extremely high blood sugar and significant ketones in her urine. She was diagnosed with Diabetic Ketoacidosis (DKA) resulting from newly diagnosed Type 1 Diabetes Mellitus.
Odoh said cases like this can become life-threatening when treatment is delayed, potentially leading to complications including kidney failure, heart failure, seizures, coma and death.
The case, however, should not be interpreted as evidence that unhealthy diets caused the child’s condition. Type 1 diabetes has different causes and is not simply the result of consuming sugary foods or drinks.
But it highlights the wider challenge Nigeria faces in dealing with NCDs and the importance of prevention, early diagnosis and access to affordable healthcare.
Studies by global health organisations have linked unhealthy diets and excessive consumption of products high in sugar, salt and unhealthy fats to increased risks of several chronic diseases.
Among the products attracting growing public-health attention are sugar-sweetened beverages, including many carbonated and other sweetened drinks.
As these products have become increasingly available across Nigeria, concerns have grown about their impact on dietary habits, particularly among children and young people.
Nigeria’s sugary drinks tax
In 2021, the Federal Government introduced an excise duty on sugar-sweetened beverages through the Finance Act.
The measure amended CETA by introducing Section 21(3), which imposed a N10-per-litre duty on non-alcoholic, carbonated and sweetened beverages.
The policy was designed not only to raise revenue but also to discourage excessive consumption of sugary drinks and contribute to the fight against preventable diseases.
However, health advocates argue that the N10-per-litre charge has been too small to significantly influence consumer behaviour.
They say the fixed tax represents only a small proportion of the retail price of many sugary drinks and can therefore be absorbed within the supply chain without substantially changing demand.
National Assembly moves to change the tax
The National Assembly has since moved to replace the fixed N10-per-litre charge with a value-based, or ad valorem, tax linked to the value of the products.
The Senate passed the proposed amendment on June 4, 2026. The bill is currently awaiting concurrence by the House of Representatives before it can be transmitted to the President for assent.
Supporters of the proposed change argue that a stronger tax could make sugary drinks less attractive to consumers while encouraging manufacturers to reconsider the amount of sugar used in their products.
Critics, however, maintain that higher taxes could increase production costs, raise retail prices and place additional pressure on manufacturers and consumers at a time when Nigerians are already facing economic hardship.
Health advocates counter that Nigerians are already paying a heavy price for preventable diseases through medical expenses, lost working hours, reduced productivity and pressure on public health facilities.
According to the article’s author, Nigerians spend about N1.9 trillion annually treating diabetes and other NCDs, while health-related expenses push more than one million Nigerians into poverty each year.
This makes prevention an economic issue as much as a health issue.
A tax beyond revenue
Nigeria’s healthcare system continues to face significant funding challenges, while many Nigerians rely heavily on out-of-pocket payments to access medical care.
Against this background, proponents of the CETA amendment argue that revenue generated from a stronger sugary drinks tax should be deliberately channelled towards public health interventions.
The proposed policy could therefore serve two purposes: reducing consumption of sugary drinks while generating additional resources for health promotion and disease prevention.
Experts and civil society advocates have also called for broader measures to improve Nigeria’s food environment.
These include a Nutrient Profile Model, Front-of-Pack Labelling, mandatory sodium reduction and restrictions on the marketing of unhealthy foods, particularly to children.
The argument is not that taxation alone will solve Nigeria’s NCD crisis.
Rather, advocates believe it should form part of a broader public-health strategy aimed at preventing disease instead of waiting until Nigerians become seriously ill before intervention begins.
The CETA Amendment Bill therefore presents Nigeria with an opportunity to rethink how fiscal policy can support public health.
A stronger sugary drinks tax, if properly designed and implemented, could help discourage excessive consumption, support health interventions and contribute to a healthier and more productive population.
For Nigeria, the debate is ultimately about more than taxation. It is about whether preventing avoidable illness should become a greater priority in national economic policy.
Credit: Robert Egbe, healthy food policy advocate at Corporate Accountability and Public Participation Africa (CAPPA).
