Dubai: A selective tax imposed on a wide range of products deemed harmful to human health will come into force today (Dec 1) across the United Arab Emirates.
The new “sin tax” applies to sugary beverages - including carbonated and energy drinks, and cigarettes and e-cigarettes, reported Khaleej Times.
The new tax includes electronic smoking devices and tools, whether or not they contain nicotine or tobacco, which would be classified on import under Customs HS codes: 85437031, 85437032, 85437039
All liquids used in electronic smoking devices and tools, whether or not they contain nicotine, according to the Customs HS codes 38249999 are also subjected to the sin tax.