The Acting Director of the General Administration of Customs, Suleiman Al-Fahad, issued customs instructions to postpone the decision to impose 100 percent tax on electronic cigarettes and their liquids, whether flavored or unflavored, for a period of 4 months, to January 1, 2023 instead of September 1, 2022.
These instructions come in addition to the customs instructions No. 19 of 2022 issued in February 2022 regarding the application of what was developed in main item 2404 of Chapter 24 of the unified customs tariff system for the countries of the Cooperation Council for the Arab States of the Gulf, subject to the subjection of cartridges containing nicotine for single use, flavored and unflavored. Bottles of liquids or gels containing flavored or unflavored nicotine are subject to 100% customs duty.
The instructions, subject to tax include 4 categories:
1 – Tubes containing single-use nicotine flavored.
2 – Single-use, unflavored tubes of nicotine.
3 – Bottles of liquid or gel containing flavored nicotine.
4 – Bottles of liquids or gels containing unflavored nicotine.
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