Policy Summary: 

According to the 2017 Ministry of Finance regulation on tobacco products, nicotine-containing e-cigarettes are regarded as “other processed tobacco” or products that contain “extract and essence of tobacco.” However, equipment used in the consumption of e-liquid, as well as non-nicotine e-cigarettes, are regarded as consumer products. 

E-liquids are taxed (ad valorem) at 57% of retail price.

Policy Domains: 
Product Classifications: 
Regulatory Mechanisms: 

Regulation of the Ministry of Finance number 146/PMK.010/2017 (

Translation of ministerial regulation on tobacco excise tax rates with highlights on e-cigarettes (

WHO Region: