The new tax on e-cigarettes and vape with nicotine will be imposed at 40 sen per ml starting today, while nicotine in gels and liquids used in these products have been removed from the list of controlled substances under the Poisons Act 1952, according to federal gazettes issued yesterday.
The gazette, which exempts nicotine in vape and e-cigarettes from the poisons list, is signed by Health Minister Dr Zaliha Mustafa and posted on the federal legislation website.
The gazette on the Poisons (Amendment of Poisons List) Order 2023, states that nicotine, “used for smoking through electronic cigarettes and electric vaporising devices, in the form of liquid or gel”, is exempted from the list of poisons.
Also exempted are tobacco and nicotine in the “form of patch or gum to be used as an aid or smoking cessation”.
The new excise duty on vape containing nicotine, meanwhile, is announced in the Excise Duties (Amendment) Order 2023 and signed by Prime Minister Datuk Seri Anwar Ibrahim, in his capacity as Finance Minister.
The new tax is gazetted under subsection 6(1) of the Excise Act 1976.
Anwar first announced the new duty on liquid and gel products containing nicotine, which are used in e-cigarettes and vape, when tabling Budget 2023 in February.
He said this was because nicotine-based vape, which had been illegal up until enforcement of the tax, was widely sold, with the industry worth billions.
