Malaysia Removes Nicotine from Poison List, Begins Taxing E-Liquids for E-Cigarettes

Today, on April 3, it was reported that the Malaysian government has removed e-cigarettes and nicotine-containing e-liquids used in other e-cigarette products from the country's controlled substances poison list. This move allows for taxation on e-liquids.

According to media reports today, the current 2004 Tobacco Products Control Regulations under the 1983 Food Act only cover traditional cigarettes and other tobacco products, thus effectively legalizing nicotine-containing e-cigarettes without any regulations.

The 2022 Tobacco Products and Smoking Control Bill—besides prohibiting anyone born in 2007 or later from using these products—also attempts to regulate tobacco and e-cigarette products, but has not yet been submitted to the current 15th Parliament.

Health Minister Zaliha Mustafa published an order in the gazette on Friday, exempting nicotine used in liquid or gel formulations for smoking through electronic cigarettes and vaporizing devices from the poison list under the 1952 Poison Act—overturning the poison committee's unanimous rejection of the proposal last Wednesday.

The 2023 Excise Tax (Amendment) Act—imposing an excise tax of 0.40 cents per milliliter on nicotine-containing e-liquids or gels—was announced by Finance Minister Anwar Ibrahim (who is also the Prime Minister) on March 29 of last year, the same day as the poison committee meeting.

The tax on nicotine-containing e-liquids took effect on April 1.

CodeBlue reported today that the independent Poison Committee established under the Poison Act completely opposed the government's proposal to remove nicotine-containing e-liquids from the poison list, arguing that allowing the sale of e-cigarettes to anyone, including children, poses greater risks than the tax revenue generated from such highly addictive products containing nicotine.