Customs and Excise (Tariff) (Amendment) Notice, 2025 (No. 9)
Duty on electronic cigarettes and vaping devices is cut by 80%, from US$0.50 to US$0.10 per millilitre or unit.
The Second Schedule to the Customs and Excise (Tariff) Notice, 2022 is amended in one line. Commodity code 8543.40.00 — electronic cigarettes and similar personal electric vaporising devices — moves from a rate of US$0.5 per millilitre or unit to US$0.1 per millilitre or unit.
That is an eighty per cent reduction in the duty on vaping products. Importers and retailers should expect landed costs on that code to fall accordingly, and anyone who priced stock against the old rate is carrying a margin that has moved.
The notice changes nothing else: the heading, commodity code, description and quantity data are re-stated unchanged, and only the rate differs between the deleted entry and the substituted one.
No commencement date is stated; the notice was gazetted in an Extraordinary Gazette dated 3 February 2025.
What changed
- Duty on commodity code 8543.40.00, electronic cigarettes and similar personal electric vaporising devices, falls from US$0.5 to US$0.1 per millilitre or unit.
- The heading, commodity code, description and quantity data are unchanged.
Who this affects
- importers of electronic cigarettes and vaping devices
- retailers and distributors of vaping products
- clearing agents handling commodity code 8543.40.00
- public health bodies tracking tobacco and nicotine pricing
Plain-language summary — not legal advice. Always read the full instrument.