President Dr Mohamed Muizzu has ratified the 19th Amendment to Act No. 31/79 (Export-Import Act of the Maldives), implementing significant changes to import duties on tobacco products and electronic smoking devices.
Effective from 1 November 2024, the amendment establishes an import duty of 50% plus MVR 8 per item on cigarettes and beedies. General tobacco products, including prepared tobacco and alternatives, will incur a duty of 200%.
The revised duty rates also apply to flavoured chemicals used in electronic cigarettes and other tobacco products, which will be subject to a 50% duty plus MVR 8 per millilitre. The same duty structure will also be imposed on heated tobacco products and electronic smoking devices.