Tag Archive for: South Korea

Tax Disparity Between Liquid and Solid E-Cigarettes in South Korea Sparks Equity Concerns

Concerns raised in South Korea over lower taxes on solid-form e-cigarettes compared to liquid types, prompting calls for tax system reform for fairness.

A significant difference in taxation standards based on product structure persists in South Korea’s e-cigarette market, leading to debates over fairness and calls for regulatory reform. Specifically, products using nicotine in solid form are subject to much lower tax rates compared to their liquid-based counterparts.

Tobacco Control Center Calls for Tax System Revision

The Tobacco Regulation Research and Education Center highlighted this issue on the 13th, stating that solid-form e-cigarettes are in a tax blind spot and urging an overhaul of the current taxation method. Currently, liquid-type e-cigarettes, where nicotine-infused liquid is absorbed by cotton, are taxed based on the total volume of the nicotine-containing liquid (approx. 628 KRW per 1ml). In contrast, solid-type products, which use solid nicotine with a non-nicotine liquid, are taxed based only on the weight of the solid nicotine, regardless of the liquid volume. This results in a significantly lower tax (e.g., approx. 70 KRW for a 2ml liquid/0.8g solid product).

Experts point out that this discrepancy means consumers pay vastly different taxes for similar nicotine consumption, creating an unfair advantage for certain products and potentially serving as a tax avoidance method. While the government is discussing overhauling the tax system for new tobacco products, including synthetic nicotine, critics argue that detailed measures for solid-type e-cigarettes are lacking. Lee Sung-kyu, head of the Center, emphasized that tobacco taxation is directly linked to health policy and the current system could undermine fairness and policy trust.

South Korea E-Liquid Imports Surge Amid Synthetic Nicotine Loophole

South Korea witnessed a dramatic rise in e-liquid imports last year, reaching $85.64 million – a 39.5% increase from 2023, according to customs data. This upward trend continues, with first-quarter 2025 imports already up 8.5% year-over-year. Critics argue this surge highlights a significant “regulatory blind spot” concerning synthetic nicotine.

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South Korea Vape Laws 2025: Guide for Travel & Rules

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South Korea, a captivating nation where ancient traditions meet hyper-modern cityscapes and vibrant K-culture, welcomes millions of visitors each year. As global travel resumes and vaping remains popular worldwide, understanding the local rules for electronic cigarettes(vapes) becomes crucial for a hassle-free trip. South Korea maintains a distinct and actively evolving regulatory landscape for vapes, differing significantly from many other countries and impacting everything from import allowances to public usage. This guide provides a clear, up-to-date overview of South Korea’s vape laws in 2025, offering essential information on legality, specific regulations, and practical advice for travelers and residents alike.

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South Korea to Classify Synthetic Nicotine as Tobacco

South Korea is on the cusp of passing legislation that will classify synthetic nicotine, the key ingredient in e-liquid vaping products, as “tobacco,” subject to stricter regulations. The National Assembly’s ruling and opposition parties have reached an agreement on the framework, which includes a partial grace period for existing e-liquid businesses regarding school proximity restrictions and taxation.

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South Korea’s Synthetic Nicotine Regulation Bill Stalls Amid Opposition

A bill seeking to regulate synthetic nicotine products, which make up a significant portion of the e-liquid vaping market, failed to pass the subcommittee stage of the South Korean National Assembly’s Planning and Finance Committee. The proposed amendment to the Tobacco Business Act aimed to expand the definition of tobacco products to include synthetic nicotine.

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South Korea Urges Taxation of Synthetic Nicotine E-Cigarettes

The National Assembly Research Service has released a report advocating for the taxation of synthetic nicotine e-cigarettes, citing concerns over tax equity and public health. The report, titled “Issues and Improvement Measures Related to E-cigarette Regulation,” calls for amending the legal definition of tobacco to include raw materials such as nicotine, regardless of the manufacturing method, and implementing an integrated taxation system.

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South Korea Debates Regulating Synthetic Nicotine Cigarettes

As the year 2024 draws to a close, South Korea finds itself at a crossroads in the battle against the unregulated sale and distribution of synthetic nicotine cigarettes. On December 27, a public hearing on the proposed amendments to the Tobacco Business Act was held at the National Assembly, highlighting the growing concerns over the “regulatory blind spot” that has led to massive tax deficits and an alarming increase in youth smoking.

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South Korea’s Synthetic Nicotine Cigarette Regulation Delayed

South Korea’s efforts to regulate synthetic nicotine cigarettes are encountering significant legislative obstacles, with potential implementation now likely pushed to 2025. The proposed amendments to the Tobacco Business Act have stalled in the National Assembly, highlighting complex political and regulatory challenges.

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South Korea Urged to Act on Synthetic Nicotine Regulation

Busan City Councilor Kim Hyo-jung has called for urgent measures to protect minors from synthetic nicotine e-liquid vaping devices. During a recent city council meeting, Kim highlighted the regulatory gap that allows these products to evade taxation and oversight typically applied to conventional tobacco products.

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South Korea’s Synthetic Nicotine Regulation Leaves E-Cigarette Industry Anxious

South Korea is accelerating its efforts to implement legislation regulating synthetic nicotine, a move that has the e-cigarette industry on edge. The primary concern for the industry is how tax rates will be set, as this could have a significant impact on the entire sector if the regulations are put into place.

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