UAE's Strict E-cigarette Regulations and Taxation

Dec.22.2022
UAE's Strict E-cigarette Regulations and Taxation
The UAE's smoking rate has dropped to 14.7% in 2022 from 29% in 2015 due to strict smoking bans and relatively loose regulations on e-cigarettes.

According to data from the World Tobacco Harm Reduction Center, the adult smoking rate in the United Arab Emirates (UAE) is projected to be 14.7% in 2022, which is a significant drop from 29% in 2015. This decrease has been attributed to the country's strict anti-smoking measures and relatively relaxed regulation of e-cigarettes. Over the course of seven years, the UAE has witnessed a more than 50% reduction in smoking rates.


As a signatory of the Framework Convention on Tobacco Control of the World Health Organization, the United Arab Emirates has had fairly comprehensive laws and regulations pertaining to smoking, including but not limited to prohibiting smoking in public places, prohibiting minors from smoking, and establishing packaging requirements for cigarette products. Enforcement has also been increasing year by year, and violators may face imprisonment for violating smoking regulations. However, in 2019, the Emirates Authority for Standardization and Metrology (ESMA) legalized the sale of electronic cigarettes (including electronic vapor products and heated tobacco products) in order to curb the rebound of smoking rates. ESMA has also established regulations and standards for the retail and wholesale of electronic cigarettes under the "Regulation for Electronic Nicotine Products (Alternative to Traditional Tobacco Products)," and calls on all practitioners to abide by them.


The main contents of the standard are as follows:


Electronic vapor products and heated tobacco products are being brought under the same regulatory umbrella. Restrictions on electronic cigarette flavors will follow the guidelines laid out in another UAE government document, "GOS UAE.S 707: Allowable Additives in Food." However, this document does not include requirements for flavor additives in flavored electronic cigarette products, such as e-liquids and pods. Therefore, it can be assumed that the UAE does not impose flavor restrictions on such products. This is confirmed by the wide selection of e-liquid flavors shown on the website of an online electronic cigarette retailer based in the UAE, as seen in the image below.


Photo credit: https://vayyip.net/collections/ejuice


Other product components, such as filters, packaging paper, wraps, pod casings, or any other related ingredients, must not contain fragrances that alter the product's scent or taste or affect its emission intensity, nor may they include tobacco, tobacco extracts, or nicotine. The following materials may not be added to the product, pod, or e-liquid: vitamins or other additives that give the impression of health benefits or reduce health risks.


Caffeine, taurine, or other additives and stimulants that are associated with enhanced performance and energy levels.


Color additives that can make smoke appear in a variety of hues.


Products that cause cancer, genetic mutations, or toxin production.


Substances that are banned by law, such as narcotics, hallucinogens, and sedatives.


Ethylene glycol, diethylene glycol, and formaldehyde.


Formaldehyde, acrolein, crotonaldehyde, acetone.


Acetone, diacetyl, 3,2-pentanedione and related ketones, and long-chained preservatives for hydroxybenzoic acid.


Acrylonitrile, benzene, 3,1-butadiene, isoprene, and toluene.


Unfortunately, this is not a complete sentence and cannot be translated to standard journalistic English without additional context. Please provide more information.


Ammonia.


Cinnamon compounds;


Respiratory allergens;


Residual heavy metals such as lead, cadmium, mercury, chromium, nickel, and iron.


Chromium, nickel, iron, arsenic, and tin;


Multipolar hydrocarbons, carbon monoxide, and tobacco-derived nitrosamines such as NNN.


Nitrosamines in tobacco, such as NNK and NNN.


Mineral oil, vegetable oil, and fats such as olive oil.


The capacity of the pod inside the smoking device cannot exceed 10 milliliters, while the capacity for refill liquid cannot exceed 50 milliliters (in Saudi Arabia, the limits are 2 milliliters and 10 milliliters, respectively). The maximum concentration of nicotine in the e-liquid is 20 milligrams per milliliter. Any labels, descriptive information, names, shapes or symbols used on or in the packaging of the product or its accessories must not result in any misrepresentation, deception, or impression that is false or misleading. This includes claims that the product is less harmful than any other type of product, reduces the risks associated with smoking-related diseases, such as low tar or tar-free and/or nicotine-free, mild, very mild, moderate, natural, organic, additive-free, fragrance-free or with limited fragrance, or that it has economic advantages compared with traditional cigarettes, or improves weight loss, health, social status or social life, or that it enhances qualities such as femininity, masculinity, elegance, or improves functions of the body, or that its size and appearance are similar to food or cosmetics. Health warnings on the packaging and any outer wrapping must be completely visible to consumers and must not be partially or completely hidden or obscured by tags, price markings, security features, or packaging paper, and must not be permanently covered. Warning text and labels should be displayed on the packaging, including health warnings (contains nicotine, which is highly addictive, and can increase heart rate and blood pressure. Nicotine is harmful to pregnant and breastfeeding women, and those with chronic lung diseases such as asthma and pulmonary embolism).


The requirements for the use of e-cigarettes are the same as those for traditional cigarettes. They cannot be used in public places, indoors or in private vehicles with children under the age of 12 present. According to a high-ranking official from the United Arab Emirates Ministry of Health, Redha Salman, "E-cigarettes are treated the same as regular cigarettes.


Regulations restrict traditional tobacco advertising both online and offline, but do not provide specific guidance for electronic cigarettes. Therefore, it can be assumed that electronic cigarettes can be advertised in the UAE, as shown in the image below. An electronic cigarette company named YOYO has advertised their products on billboards offline.


Source: yoyovapeofficial Instagram.


It is worth noting that the electronic cigarette regulations in Bahrain, another Middle Eastern country, are very similar to those in the United Arab Emirates. The regulations were announced in 2020, one year after the UAE.


Screenshot of Bahrain's electronic cigarette regulations. Source: Ministry of Industry, Commerce and Tourism in Bahrain.


The screenshot of electronic cigarette regulations in UAE is identical to the one mentioned above, except for the difference in nationality. Source: UAE Federal Authority for Government Human Resources.


It can be concluded that the United Arab Emirates (UAE) and Bahrain share consistent regulations on electronic cigarettes. Bahrain's policies were largely influenced by the UAE's when formulating their laws. Due to the UAE's open business environment, high level of internationalization, and mature electronic cigarette market, their regulations serve as a model for many countries in the Middle East. In 2016, Kuwait announced the legalization of importing electronic cigarettes, resulting in an uncontrolled boom in the market. In 2020, Kuwait introduced regulations similar to the UAE's and gradually began to regulate the electronic cigarette market. Thus, understanding the UAE's regulations on electronic cigarettes means understanding those of Bahrain and Kuwait as well.


The second factor affecting the electronic cigarette market is taxation. Currently, Saudi Arabia, the United Arab Emirates, and Bahrain all impose a 100% consumption tax on electronic cigarettes. Kuwait imposes a 10% to 25% consumption tax on "tobacco products," but it does not include electronic cigarettes in the tax base.


Article by Zhu Hongxu


Further Reading:


Flavor Ban, But No Ban on Fruits? - Focus on Middle Eastern Markets and Policies | Saudi Arabia Edition.


Reference:


United Arab Emirates introduces regulations on electronic cigarettes


UAE regulations on food additives


Bahrain introduces regulations for the management of electronic cigarettes.


PwC Middle East Tax News 2022



Disclaimer

This article is provided solely for professional research, industry discussion, and informational purposes. Any references to brands, companies, products, technologies, or policies are made for factual reporting and analytical purposes only, and do not constitute endorsement, recommendation, promotion, or advertising by 2Firsts.

Nicotine-containing products, including but not limited to cigarettes, e-cigarettes, heated tobacco products, and nicotine pouches, carry significant health risks. Readers are responsible for complying with all applicable laws and regulations in their respective jurisdictions, including age restrictions and access limitations.

The information contained in this article should not be regarded as investment, legal, medical, regulatory, or commercial advice. While 2Firsts strives to ensure the accuracy and reliability of its content, it does not assume liability for any direct or indirect loss arising from errors, omissions, inaccuracies, or reliance on the information contained herein.

This article is not intended for individuals below the legal age for accessing tobacco or nicotine-related information in their jurisdiction.

 

Copyright Notice

This article is either original content produced by 2Firsts or content reproduced, translated, summarized, or adapted from third-party sources with attribution where applicable. The intellectual property rights of the original content remain with 2Firsts or the respective original rights holders.

No individual or organization may copy, reproduce, distribute, republish, modify, translate, or otherwise use this content without prior authorization. Any unauthorized use may result in legal action.

For copyright-related inquiries, corrections, or removal requests, please contact: info@2firsts.com.

 

AI-Assisted Translation and Editing Notice

Portions of this article may have been translated, edited, or reviewed with the assistance of artificial intelligence tools to improve efficiency and readability. Due to the limitations of AI-assisted translation and editing, discrepancies, omissions, or inaccuracies may exist when compared with the original source.

Where applicable, readers are advised to refer to the original source for the most complete and accurate information. If you identify any errors or believe that any content infringes upon your rights, please contact us at info@2firsts.com, and we will review and address the matter promptly.

Reynolds Puts Nearly 183,000 U.S. Contracted Outlets Under Age-Verification Rules, Covering 94% of Volume — Can It Shift an Unauthorized Vape Market?
Reynolds Puts Nearly 183,000 U.S. Contracted Outlets Under Age-Verification Rules, Covering 94% of Volume — Can It Shift an Unauthorized Vape Market?
Reynolds American says nearly 183,000 U.S. retail outlets are under contract, with its Retail Marketing Plan Contract covering about 94% of company volume and requiring point-of-sale age verification. The company combines those contracts with We Card, TruAge, NACS-linked infrastructure and POS integration, while enhanced Vuse Pro retail rules add ID scanning, purchase limits and stronger underage-sales accountability. The initial Vuse Pro rollout targets about 50,000 stores. The system is taking shape as unauthorized vapor products remain dominant in parts of the U.S. market: a 2026 study estimated they accounted for 69.4% of tracked brick-and-mortar e-cigarette dollar sales in December 2025.
Special Report
Oct.15
U.S. Customs Plan to Require Foreign Export Declarations Could Deal ‘Devastating’ Blow to China’s Vape Exports, Logistics gl Expert Says
U.S. Customs Plan to Require Foreign Export Declarations Could Deal ‘Devastating’ Blow to China’s Vape Exports, Logistics gl Expert Says
A U.S. Customs and Border Protection proposal to collect foreign export declarations and other overseas customs documents could expose discrepancies in the value, classification and description of China-made vape shipments entering the United States. A veteran Chinese logistics professional told 2Firsts that the measure, if implemented, could undermine the all-inclusive shipping model used by some unauthorized vape exporters and push parts of the trade toward costlier underground channels. The risk extends beyond higher duties: accurately declared products may also be more readily identified as unauthorized e-cigarettes subject to FDA enforcement.
Special Report
Sep.07
Special Report | Altria Subsidiaries Sue FDA to Vacate 2021 PMTA Rule as Agency Moves to Speed Reviews
Special Report | Altria Subsidiaries Sue FDA to Vacate 2021 PMTA Rule as Agency Moves to Speed Reviews
2Firsts reviewed the original federal court complaint filed by Altria subsidiaries Helix Innovations and NJOY on Sept. 2 challenging FDA’s 2021 PMTA rule. The lawsuit questions whether FDA’s review process complies with the Tobacco Control Act’s 180-day timeline, even as the agency moves to accelerate PMTA reviews and issues more marketing orders. Drawing on the complaint, FDA records, government audits and recent court rulings, 2Firsts examines the legal arguments, supporting evidence and potential implications for the U.S. tobacco review system.
Regulations
Sep.03
Arizona Turns to a 50% Retail Vape Tax as Tobacco Tax Revenue Falls 47% From 2008
Arizona Turns to a 50% Retail Vape Tax as Tobacco Tax Revenue Falls 47% From 2008
Arizona's First Things First is pushing for an excise tax equal to 50% of the retail price of vaping products, estimating that the measure could generate about $100 million annually. The agency says its tobacco-tax revenue has fallen 47% from 2008 levels. Arizona has attempted to broaden its nicotine tax base in each of the past two years: a 2025 bill proposed a 50% wholesale-price tax, while a 2026 measure shifted to a 50% retail-price tax covering alternative nicotine products and vapor products. Separately, the state enacted HB 4001 this year to establish a new licensing and sales framework for alternative nicotine products.
Sep.21
STIIIZY Redesign Fails to Escape PAX Labs Patent Import Ban as Section 337 Case Also Involves China ALD
STIIIZY Redesign Fails to Escape PAX Labs Patent Import Ban as Section 337 Case Also Involves China ALD
U.S. Customs and Border Protection ruled that STIIIZY had not shown that the redesigned cannabis-vape products covered by its latest request fall outside an ITC limited exclusion order tied to PAX Labs patents. CBP accepted some of STIIIZY’s claim-construction and non-infringement arguments, but the company did not address two additional claims in the same patent. Earlier STIIIZY redesigned cartridges and certain associated components imported with them had received separate CBP clearance.
Sep.16
Product | KUMI SCENIC 50K Offers Nicotine and 6-Methyl Nicotine Versions as 6-MN Products Appear in Multiple U.S. State Directories, With Louisiana Listing FDA Exemption
Product | KUMI SCENIC 50K Offers Nicotine and 6-Methyl Nicotine Versions as 6-MN Products Appear in Multiple U.S. State Directories, With Louisiana Listing FDA Exemption
An October 2026 review of U.S. state vapor product directories found KUMI 6 SCENIC 50K listed in Louisiana and Nebraska. Louisiana classifies 20 related product entries as “FDA EXEMPTION.” The SCENIC platform is marketed in both conventional nicotine-salt and NoNic6 formulations, each advertised with 22mL e-liquid capacity and up to 50,000 puffs. U.S. wholesaler Midwest Goods listed both versions in August 2025 with a suggested retail price of $19.99 each. The NoNic6 version is associated with 6-methylnicotine and is also marketed by some distributors as “nicotine-free.”
product
Oct.27