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PUTRAJAYA: Excise duties will be imposed on all imported e-cigarettes and vaping gel or juices, including non-nicotine types, but exceptions will be given to local manufacturers, Customs Director General Abdul Latif Abdul Kadir said today .
The excise tax on these items will be imposed from 2021.
The excise tax would be charged on devices at an “ad valorem” rate (based on value) of 10%, while liquids and gels would be charged at a rate of 40 sen for each milliliter, he said.
Abdul Latif said that local manufacturers would be licensed under Section 20 of the Excise Act 1976 with a license fee of RM 4,800 per year, while warehouse license fees under Section 25 of the same Act would be 2,400 ringgit per year.
“Local manufacturers have to submit their application in the respective area or in the Customs Department offices of the state where the factory or warehouse is located before December 15, 2020,” it said today in a statement.
Among other things, applicants must declare the list of raw materials, the list of finished products, the manufacturing flow chart, the annual manufacturing capacity and the recognition of the nicotine content in liquid or gel.
“Licensees must adhere to the licensing guidelines and attach a bank guarantee to guarantee the duty or tax,” he said.
Abdul Latif said manufacturers can refer to the excise duty FAQ page in Customs website.
