The Nigerian government has issued Circular HMFBNP/MDAs/Circular/2023 FP/04 of 20 April 2023, which approves the implementation of the 2023 fiscal policy measures. This includes: Revised excise duty rates on alcoholic beverages, cigarettes and tobacco products, which are increased by 20% to 100% with effect from 1 June 2023 and to be further revised upwards from 1 June 2024; The introduction of a new "Green Tax" with effect from 1 June 2023 as part of Nigeria's commitment to climate change adaption and mitigation, which includes: a 10% excise duty on single use plastics (SUPs), including plastic containers, films, and bags; and...