“Excise duty for electronic cigarette devices, non-electronic cigarette devices as well as electronic cigarettes and vape gel or juices, including non-nicotine types, will be imposed during importation, with exceptions given to local manufacturers, said Royal Malaysian Customs Department director-general Datuk Seri Abdul Latif Abdul Kadir. He said excise duty will be imposed on those items beginning 2021. Devices will be charged excise duty at an ‘ad valorem’ rate of 10 per cent, while liquids and gels will be charged a rate of 40 sen for each millilitre, he added.”
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Customs D-G: Excise duty to be imposed on vaping devices, gels and fluids starting 2021