Policy Summary: 

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

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