President Dr Mohamed Muizzu has ratified changes to the Export-Import Act, revising import duties on tobacco products while removing duties on products used to support smoking cessation.
The 20th Amendment to the Export-Import Act of the Maldives sets the specific import duty for cigarettes, beedis, and consumables for heated tobacco products at MVR 4 per stick. The amendment also sets the ad valorem duty rate for these products at 30 per cent.
The change marks a revision to the duty structure applied to tobacco-related imports, covering both conventional products such as cigarettes and beedis, as well as consumables used in heated tobacco products.
The amendment also exempts nicotine gum, nicotine patches, and other products specifically manufactured to help people stop smoking from import duties. This creates a separate treatment for cessation products, distinguishing them from tobacco products subject to the revised duty rates.
The amendment was passed by the People’s Majlis at the ninth sitting of its second session of 2026, held on Wednesday, 1 July 2026.
It came into effect following ratification by the President and publication in the Government Gazette.
