
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.
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