Key Points
- South Korea approved an amendment to the Tobacco Business Act at a Cabinet meeting;
- Liquid e-cigarettes and synthetic nicotine products are now included in tobacco regulation;
- Products released four months after enforcement will be subject to tobacco control and taxation;
- Nicotine-free substitute products remain outside full regulatory coverage;
- The government plans to strengthen safety assessments and inter-agency oversight mechanisms.
2Firsts, December 16, 2025 – According to Cheonji Ilbo, regulatory and taxation gaps surrounding nicotine substitute substances used in liquid e-cigarettes were formally raised during a South Korean Cabinet meeting on December 16.
The Cabinet, chaired by President Lee Jae-myung, reviewed and approved a promulgation bill amending the Tobacco Business Act. The amendment expands the definition of tobacco from products derived from tobacco leaves to all products containing tobacco or nicotine, thereby explicitly including synthetic nicotine liquid e-cigarettes.
Deputy Prime Minister and Finance Minister Koo Yun-cheol stated that products released four months after the law takes effect will be regulated and taxed as tobacco. However, he noted limitations in managing nicotine-free “pseudo-nicotine” products manufactured before enforcement.
Koo explained that while liquid e-cigarettes had been jointly managed by multiple ministries, nicotine-free products lacked a clear regulatory authority. The government plans to link the Chemical Products Safety Act with the Ministry of Food and Drug Safety’s human-use product oversight system to address regulatory gaps.
President Lee questioned whether substances performing nicotine-like functions should be allowed on the market without safety verification. The meeting also included reports of suspected lung injury cases linked to liquid e-cigarettes.
Previously, such products were not taxed due to their exclusion from tobacco classification. Koo said the legal amendment provides a clear basis for taxation.
Photo credit: Yonhap News Agency.
We welcome news tips, article submissions, interview requests, or comments on this piece.
Please contact us at info@2firsts.com, or reach out to Alan Zhao, CEO of 2Firsts, on LinkedIn
Notice
1. This article is intended solely for professional research purposes related to industry, technology, and policy. Any references to brands or products are made purely for objective description and do not constitute any form of endorsement, recommendation, or promotion by 2Firsts.
2. The use of nicotine-containing products — including, but not limited to, cigarettes, e-cigarettes, nicotine pouchand heated tobacco products — carries significant health risks. Users are responsible for complying with all applicable laws and regulations in their respective jurisdictions.
3. This article is not intended to serve as the basis for any investment decisions or financial advice. 2Firsts assumes no direct or indirect liability for any inaccuracies or errors in the content.
4. Access to this article is strictly prohibited for individuals below the legal age in their jurisdiction.
Copyright
This article is either an original work created by 2Firsts or a reproduction from third-party sources with proper attribution. All copyrights and usage rights belong to 2Firsts or the original content provider. Unauthorized reproduction, distribution, or any other form of unauthorized use by any individual or organization is strictly prohibited. Violators will be held legally accountable.
For copyright-related inquiries, please contact: info@2firsts.com
AI Assistance Disclaimer
This article may have been enhanced using AI tools to improve translation and editorial efficiency. However, due to technical limitations, inaccuracies may occur. Readers are encouraged to refer to the cited sources for the most accurate information.
We welcome any corrections or feedback. Please contact us at: info@2firsts.com
