resident Dr. Mohamed Muizzu has ratified amendments to the Maldives Export-Import Act introducing a revised import duty structure for cigarettes and certain tobacco products, while removing import duties on smoking cessation products.
The amendment, which was passed by Parliament on Wednesday, came into effect following the President’s ratification and publication in the Government Gazette.
Under the revised law, cigarettes, beedis and heated tobacco products, including consumables used in heated tobacco devices, will be subject to a specific import duty of MVR 4 per stick, in addition to an ad valorem duty of 30 percent.
The amendment also exempts nicotine replacement products, including nicotine chewing gum, nicotine patches and other similar products designed to assist people in quitting smoking, from import duty.
According to the government, the measure is intended to improve access to smoking cessation products while maintaining taxation on tobacco products.
The legislation requires the relevant authorities to amend and publish the necessary regulations and implementation procedures within 30 days of the law coming into force.
The amendment forms part of a series of tobacco control measures introduced by the current administration. In recent months, the government has introduced restrictions on vaping products, implemented a generational tobacco ban and launched a national anti-tobacco campaign aimed at reducing tobacco use.
Public health officials have long identified tobacco use as a major contributor to non-communicable diseases, including heart disease, stroke, chronic respiratory illnesses and several forms of cancer. Nicotine replacement therapies are widely used internationally as part of smoking cessation programmes to help reduce nicotine dependence.

