Maldives President Ratifies New Tax Bill, Increasing Import Duty on Tobacco and Banning E-Cigarette Imports

*Malé, Maldives — President Dr. Mohamed Muizzu has signed into law the 19th Amendment to the Export-Import Act, marking a significant shift in the Maldives’ regulatory and tax framework for tobacco products and electronic cigarettes. This new amendment, approved by the People’s Majlis, raises the import tax on various tobacco products and bans the import and sale of vaping devices nationwide.

The amendment, which took effect on November 1, 2024, introduces a sweeping 200% import duty on e-cigarettes and related components, and increases duties on conventional tobacco products. This legislation aligns with the government’s objective to reduce tobacco use and address health concerns associated with vaping.

Key Provisions of the 19th Amendment Include:

1. Increased Import Duties on Tobacco Products
   A 200% import duty now applies to all general tobacco products, excluding specific items, while conventional cigarettes, Beedi, and heated tobacco sticks are subject to a 50% duty, along with an additional MVR 8 charge per item. Flavored chemicals for e-cigarettes are also taxed at 50%, with a charge of MVR 8 per milliliter.
2. Ban on E-Cigarette Imports and Sale
   President Dr. Muizzu has directed authorities to implement a complete ban on the import, sale, and possession of vaping devices, accessories, and components. This ban will come into effect in two stages:

• Import Ban Effective November 15, 2024: All importation of vaping devices and their components will cease.
• Comprehensive Ban Effective December 15, 2024: All aspects of vaping—including use, possession, sale, advertising, and distribution—will be prohibited across the Maldives.

1. Public Support and Advocacy for the Ban
   The ban follows extensive advocacy from prominent Maldivian health organizations, including the Maldivian Medical Association (MMA) and the Nurses Association, as well as 21 national sports associations. These organizations have urged the government to implement stricter controls on tobacco products and vaping devices, citing growing health risks.
2. Updated Regulatory Requirements
   In addition to increased duties, the amendment mandates that all associated rules and regulations be developed or updated within 30 days and published in the government gazette. The revised Chapter 85 (s) of Section 7 (a) specifically addresses electronic machinery and parts, including vaping devices and tobacco heating products, and underscores the new import duty structure.

A Strong Stance Against Tobacco and Vaping in the Maldives
President Dr. Muizzu’s move to increase taxes on tobacco and enforce a comprehensive ban on e-cigarettes represents a robust effort to limit access to harmful substances and promote public health. The decision, which has been widely debated, has been enacted to protect Maldivians from the health risks associated with tobacco and electronic smoking devices. The Maldives now joins a growing list of countries taking legislative action against vaping.

The government remains committed to safeguarding public health and intends to work closely with relevant authorities to ensure compliance with these new regulations.

About the Export-Import Act of the Maldives

The Export-Import Act of the Maldives governs the import and export regulations of goods within the country. The latest amendment to the Act, ratified in November 2024, is a significant step toward aligning Maldives’ import practices with the country’s health objectives and international best practices.