The fight against the illicit tobacco trade remains a major challenge for Senegalese authorities. Between smuggling, the rise of e-cigarettes, and the tobacco industry's strategies for circumventing regulations, those involved in tobacco control are calling for an urgent strengthening of controls and the regulatory framework. At a workshop on taxation and the fight against the illicit tobacco trade organized by the Civil Forum, Thierno Gueye, Commissioner for Economic Investigations at the Consumer Protection and Safety Division of the Ministry of Industry and Trade, reiterated that consumer protection is a core responsibility of the State. According to him, smuggling is currently one of the main obstacles to the effectiveness of anti-smoking policies. "The tobacco trade is not prohibited in Senegal, but it is regulated," he emphasized.

Production, import, and marketing are subject to specific administrative procedures, including authorizations issued by the relevant trade authorities. Mandatory health warnings also contribute to regulating the sector and combating illicit trade. The commissioner also clarified the issue of tobacco prices. Unlike products such as rice or fuel, prices are not regulated by the state. Manufacturers remain free to set their own prices. However, the state can establish a minimum price to prevent certain companies from selling at low prices to offset the effects of tax increases.

For Thierno Gueye, the effectiveness of the fight against tobacco depends on strengthening control structures, particularly customs, defense and security forces, and the trade administration. He believes these services must have sufficient human, logistical, and material resources, as well as specialized training. "Few agents truly understand the issues related to the illicit tobacco trade," he lamented. The commissioner also raised concerns about the rise of e-cigarettes. Several operators are already applying for marketing licenses, while the regulatory framework remains inadequate. The authorities are attempting to leverage existing legislation to limit the introduction of certain products, especially flavored e-cigarettes.

CFTK coordinator Bamba Sagna pointed out that manufacturers retain complete freedom in setting prices, allowing them to maintain affordable products despite tax increases. He explained that Senegal currently applies an *ad valorem* tax based on the factory gate price, while the WHO recommends taxation based on the price paid by the consumer. According to him, smuggling is not solely explained by taxation. Corruption, insufficient resources for enforcement agencies, and porous borders also facilitate illicit trade. He therefore advocates for an effective tobacco product traceability system.

As coordinator of the tobacco taxation advocacy project, Penda Ndiaye highlighted the progress made since 2023, including the gradual increase of the tobacco tax to 100% and the creation of a committee responsible for monitoring and tracing products. Despite this progress, she believes that some industries are deliberately keeping prices low to maintain the affordability of cigarettes. She also called for the adoption of the draft bill amending the 2014 tobacco legislation and the establishment of a parafiscal tax to sustainably fund public health.

Fatou Banné Kamara of the National Tobacco Control Program shares this observation. She points out that several studies have revealed a significant presence of contraband cigarettes in southern Senegal, particularly products originating from The Gambia and Guinea-Bissau. A study by GRÈS (Group for Research and Studies on the State of Senegal) estimates that nearly 25% of the tobacco market in Senegal is involved in illicit trade. She believes that implementing an effective traceability system has become essential to enable customs officials to better control products entering the country.