New Maldives Customs rules end duty-free tobacco, impose stricter limits on tourists

In line with a stricter approach to regulating tobacco and nicotine products, the Maldives has introduced new measures affecting tourists, retailers, and consumers alike.

The Commissioner General of Customs, Fathimath Dhiyana, has issued directives removing duty exemptions on all tobacco and nicotine items, including products like e-cigarettes and shisha, which previously enjoyed certain import concessions. This change is expected to impact both the availability and cost of these products, influencing the tourism industry as well as the domestic market.

Previously, some duty exemptions applied to tobacco, nicotine products, and related devices, but these have now been fully revoked. Customs officials will strictly enforce this new regulation, ensuring that no duty allowances apply to any tobacco or nicotine products. This marks the third attempt by the government to revoke duty incentives for these products after two earlier deferrals.

Under the policy titled “Duty Exemption on Goods Imported by Tourists, Small Consumer Goods, and Business Samples,” the duty-free allowance for small consumer goods brought by tourists and individuals has been raised to MVR 10,000. However, this increased allowance does not cover tobacco and nicotine products. Tourists bringing nicotine items into the Maldives must now declare them at Customs.

The updated rule also restricts tourists from bringing in large quantities of cigarettes duty-free. Tourists may now bring only a single pack containing up to 19 cigarettes. If a tourist brings more than this limit, Customs will hold the excess quantity until their departure.

Starting November 1, new taxes on cigarettes have come into effect, with amendments to the Import-Export Act increasing import duties on tobacco products.

Additionally, effective November 15, all vaping materials—including individual parts for vape devices—will be completely banned.