Excise tax on heated tobacco products in the Middle East and North Africa region

Heated tobacco products (HTPs) are subject to excise tax in the Middle East and North Africa (MENA) region. The basis for calculating the excise tax varies between jurisdictions. Tax warehouses and designated zones are used in the MENA region to store and dispatch excise goods that are under a duty suspension arrangement. HTPs in many MENA countries must bear an excise tax stamp to prove that excise tax has been paid in full and the item is ready for legal sale.

This report provides details of excise tax on HTPs in the Middle East and North Africa region, covering regulatory frameworks, variations in the basis for calculating tax and mechanisms in place to ensure compliance.

Request preview

Dina Habjouqa

Legal analyst
Dina holds a PhD in Political Science from the University of Alicante. She specialised in political parties and electoral systems in the Middle East, and subsequently taught international relations and political science at the University of Alicante. Dina has experience working for international consultancy firms as well as with the Jordanian public administration. Her expertise includes regulatory, legislative, and risk analysis, with focus on the MENA region.

Our Key Benefits

The global novel nicotine market is in an opaque regulatory environment that requires professionals to be on top of industry developments to make informed decisions and optimise their strategy.

TobaccoIntelligence provides organisations with leading market and regulatory data analysis to anticipate and understand market developments globally and the impact of regulatory changes to the business.

  • Stay informed of any legal and market change in the sector that impacts your organisation
  • Maximise resources by getting market and legal data analysis daily in one place
  • Make smart decisions by understanding how the regulatory and market landscape evolves
  • Anticipate risks in your decisions by monitoring regulatory changes that impact your organisation