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Tax Gap of Heated Tobacco Products in Maldives
According to the Import-Export Act of Act No. 31/79 the Maldives impose an import duty of 25% (or MVR 2 per cigarette). In 2020, the Maldivian government amended the Act to increase the import duty on cigarettes and introduce a tax on bidi and hand-rolled cigarettes. The import tax on heated tobacco products is set in accordance with Act No. 31/79 (Export Import Act of Maldives), as the category “tobacco and tobacco products other than cigarettes and bidis.” The tax is 200% of the cost, insurance and freight value of tobacco products (other than cigarettes), levied at the time of importation.
There is also a 6% goods and services tax (GST) at the point of sale. The hardware used in the consumption of heated tobacco products or vaping is taxed as electronic devices, not as articles used for consumption of tobacco products, hence why they are only subject to the GST.
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Last updated Sept. 1, 2023