Egypt Imposes Tax on E-cigarette Liquid Sales

Mar.20.2023
Egypt Imposes Tax on E-cigarette Liquid Sales
Egypt imposes a tax of 2 EGP per ml of e-cigarette liquid and a 10% deduction on retail prices to support health insurance.

According to the response from Egyptian customs to electronic cigarette dealers, Egypt has confirmed the taxation on e-cigarette e-liquid, with a levy of 2 Egyptian pounds (approximately 0.4 yuan) per milliliter of e-liquid. The scope of the levy includes nicotine and non-nicotine e-liquids of various flavors.


Cigarette sticks are subject to value-added tax as with other ordinary items.


In addition, Egypt will deduct 10% from the price of each unit sold at retail outlets to support the healthcare insurance system.


According to reports, Egypt will include the definition of electronic cigarettes and heated tobacco in the provisions of the enforcement regulations of the "Law on prevention of smoking damage" in 2021, officially lifting the ban on electronic cigarettes.


Customs Documents | Source: Official website of the Egyptian Customs


References:


Regarding the tax treatment of a category of electronic liquid for electronic cigarettes, it is subject to value-added tax. Translation: The tax on a particular type of electronic liquid used in electronic cigarettes is subject to value-added tax.


Customs clarifies tax treatment for electronic cigarette liquids (document)


Electronic cigarettes


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