Nicotine is classified as a class C poison under the Poisons Act and Control of Drugs and Cosmetics Regulations.* Devices without nicotine are classified as electrical appliances. The sale, distribution or importation of unlicensed nicotine- containing e-cigarettes is prohibited. The Poisons Act also forbids the sale or supply of poisons to people under 18 years. Nicotine-containing e-cigarettes can only be sold by licensed pharmacies or registered medical practitioners. Starting on January 1, 2021, e-liquids will be subject to an ad valorem excise tax of 10% and an excise duty of 40 cents per mL of liquid.
*Personal communication with in-country experts and/or Ministry of Health representatives
Poisons Act (http://www.webcitation.org/query?url=http%3A%2F%2Fapps.who.int%2Fmedicin...)
Control of Drugs and Cosmetics Regulations (http://www.webcitation.org/query?url=https%3A%2F%2Fwww.bpfk.gov.my%2FQue...)