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Tax Gap of Heated Tobacco Products in Malaysia

All types of tobacco and tobacco products are subject to excise tax and import duties in Malaysia.
Heated tobacco products are regulated under the "Control of Tobacco Product Regulation (Amendment) 2015", where smoking is defined as “inhaling and expelling the smoke or vapor of any tobacco product and includes the holding of or control over any ignited, heated or vaporized tobacco product.” Since 2019, heated tobacco is taxed at MYR 778 per kilogram, the same rate as pipe tobacco.

Since 2015, cigarettes have been subject to a pure specific excise tax. The rate has been MYR 400 per 1000 sticks since 2018 and is not scheduled to change in 2021.

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Last Updated Feb. 22, 2021