According to the Ministry of Health and Welfare, 20.6 percent of adults aged 19 or older smoked in 2020. In order to strengthen the systematic management of e-cigarettes and other new tobacco, the Korean government has included e-cigarettes in the category of tobacco control and continuously revised the National Health Promotion Law, the Tobacco Management Law, the implementation rules of corresponding regulations and various Rtax laws.
This issue introduces the relevant contents of e-cigarette control in various regulations and implementation rules in South Korea, so as to help your products export in compliance.
Definition of tobacco:
According to Article 2 (1) of the Tobacco Management Act: "Tobacco" means a product made of tobacco leaves as raw material in whole or in part and consumed by smoking, sucking, inhaling steam, chewing or smelling odors.
Classification of Tobacco:
According to article 27, item 2 of the Implementation Order of the National Health Promotion Act:
a. Tobacco is divided into cigarette, e-cigarette, pipe cigarette, tobacco leaf, tobacco, chewing cigarette, powder cigarette, hookah, sucking cigarette, etc.;
b. E-cigarettes are further divided into e-cigarettes using nicotine-containing liquid and e-cigarettes using tobacco leaf solids.
a. The warning picture and warning language on the package should clearly inform the harm of smoking and the fact that it may cause nicotine dependence and poisoning. The e-cigarette should clearly contain nitrosamine and formaldehyde unique to tobacco;
b. For e-cigarette warning pictures, please refer to Item 2 of Annex 1 of the Implementation Order of the National Health Promotion Law. For details of warning pictures, please refer to Notice No. 2020-122 of the Ministry of Health and Welfare, "Cigarette Packaging Packaging Warning Pictures and Other Labeling Contents";
c. E-liquid containers and packages shall indicate the volume of nicotine containing liquid;
d. A fine of up to 5 million won shall not be imposed for using phrases, pictures or photographs of food or aromatic substances other than tobacco in packaging or advertising products;
e. Manufacturers and importers are required to specify the main components of tobacco smoke and their contents. Those who fail to specify the components and their contents or make false reports when making or importing tobacco smoke will be sentenced to imprisonment of up to one year or a fine of up to 10 million won.
Levy taxes on commercially available e-cigarettes, such as:
a. Public health promotion fund, 525 won per milliliter;
b. Tobacco excise tax, 628 won/ml;
c. Personal consumption tax, 370 won per milliliter;
d. Value-added tax, 10% of the sales amount;
e. Tobacco, local education tax and other taxes.