Regulations, Taxes, and Registration for E-cigarettes in the UAE and Dubai - Compliance Guide

Since the legalization of e-cigarettes in the UAE in April 2019, the UAE e-cigarette market, especially in Dubai, has experienced substantial growth, attracting numerous companies to the industry. However, before entering this burgeoning market, it is essential to have a thorough understanding of the regulatory framework, taxation, and compliance requirements. This guide aims to help you quickly grasp the UAE's e-cigarette policies and effective compliance procedures, enabling you to navigate the early stages of your business with ease and confidence.

Whether you are a vape brand, manufacturer, distributor, retailer, or a company from another industry, our guide is the preferred reference for navigating the compliance registration of vape products in the UAE. Our professional services ensure that your document preparation and regulatory compliance are handled smoothly, saving you considerable time and money.

About the UAE

Population: As of 2024, the UAE's population is approximately 9.59 million. The majority of the population is concentrated in the three largest emirates: Dubai, Sharjah, and Abu Dhabi, which together account for about 85% of the total population. specifically, the population of Abu Dhabi is around 3.8 million in 2024, Dubai's population is about 3.5 million, and Sharjah's population is approximately 1.8 million. The gender distribution in the UAE shows a higher proportion of males, with approximately 70% of the population being male and 30% being female. Additionally, expatriates make up around 88.5% of the total population.

Smoking Rate: In the United Arab Emirates, 14.7% of the adult population are smokers, totaling approximately 1.2 million, with 29% of men and only 0.5% of women currently smoking.

E-cigarette Usage: The rate of e-cigarette usage among adults is 5%. The usage is higher among males than females, and the distribution is more prevalent in urban areas such as Dubai and Abu Dhabi. E-cigarette usage is most common among young adults aged 18-34.

Market Size of E-cigarette: The UAE e-cigarette market is expected to reach approximately USD 47.2 million by 2024.  This growth is driven by government regulatory relaxation, increasing consumer demand for healthier tobacco alternatives, and the diversity of products available in the market.

GDP: The GDP per capita in the UAE was USD 53,708 in 2023. Abu Dhabi's GDP is about USD 310 billion, Dubai's is about USD 100 billion, and Sharjah's is about USD 40 billion.

Religion: According to wikipedia, Islam is the predominant and official religion in the United Arab Emirates, with approximately 74.5% of the population practicing it as of 2020. This includes 63.3% Sunni Muslims, 6.7% Shia Muslims, and 4.4% followers of other Islamic branches. Other religions present include Christianity (12.9%), Hinduism (6.2%), and Buddhism (3.2%), with smaller numbers following religions such as Zoroastrianism, Druze, Bahá'í, Judaism, and Sikhism, mainly among non-nationals. About 1.3% of the population is agnostic.

Country and Government: The UAE is composed of seven emirates: Abu Dhabi, Dubai, Sharjah, Ajman, Fujairah, Ras Al Khaimah, and Umm Al Quwain. Each emirate has its own ruler. H. H. Sheikh Mohamed bin Zayed Al Nahyan is the current President of the UAE, and Mohammed bin Rashid Al Maktoum is the Prime Minister. The next national election is expected to be held in 2027 (Digital Gravity).

Regulatory Framework for E-Cigarettes in the UAE

In the UAE, conducting business related to the production, import, and retail of e-cigarettes requires compliance with Federal Law No. 15/2009 and UAE.S 5030:2018 standards. Additionally, all products must be certified through the Emirates Conformity Assessment Scheme (ECAS) and must have Digital Tax Stamps (DTS). For distribution and retail activities, a commercial license from the local Department of Economic Development (DED) is required to legally operate.

Product Definition

Electronic Vape Products: These are defined as battery-operated devices and their accessories that heat e-liquids to produce vapor, which can be inhaled and exhaled to simulate smoking. These products do not contain tobacco.

Electronic Liquid: This is a liquid used in electronic vape products or cartridges. It can contain nicotine along with other ingredients like distilled water, solvents, vegetable glycerin, and propylene glycol.

Taxation

E-cigarettes are classified as excise goods in the UAE, subject to a 100% excise tax, as per the Gulf Cooperation Council (GCC) Unilateral Agreement on Common Excise Tax. Additionally, there is a 100% customs duty on e-cigarettes, along with a 5% VAT on retail prices.

All e-cigarette products sold in the UAE must have Digital Tax Stamps (DTS) to ensure tax compliance. Companies must register and apply for these stamps on the Federal Tax Authority (FTA) website.

Regulatory Trend

A new e-cigarette standard is being formulated by the Gulf Cooperation Council (GCC) Standardization Organization (GSO). This proposal includes flavor restrictions, stricter requirements for devices and batteries, standardized health warnings, and uniform packaging guidelines. Once these standards are adopted, member countries, including the UAE, must update their national regulations to comply with these new standards. This will likely result in additional flavor restrictions and enhanced safety requirements for e-cigarette products.

Age Restrictions

Under Federal Law 15/2009 concerning tobacco control, the sale of e-cigarettes to individuals under 18 is prohibited. Retailers must display a warning sign at store entrances prohibiting entry to minors and are required to verify the age of customers.

Regulatory Agencies

Ministry of Industry and Advanced Technology (MoIAT) 

MoIAT, established in July 2020, plays a crucial role in advancing the UAE’s industrial sector by developing national policies, promoting innovation, and ensuring sustainability across various industries. In the e-cigarette industry, MoIAT is the primary regulatory body responsible for overseeing the conformity assessment and certification of products to ensure they meet health, safety, and environmental standards.

The main functions include the following:

- Formulating standards that cover the safety, quality, and environmental impact of products, including e-cigarettes.

- Overseeing the Emirates Conformity Assessment Scheme (ECAS) and handling the issuance of conformity certificates for products (a role previously managed by ESMA) to ensure they meet the UAE's safety and quality requirements. 

Emirates Authority for Standardization and Metrology (ESMA)

Founded in 2001, ESMA sets and regulates standards for various products in the UAE. Following the July 2020 Cabinet restructuring, ESMA was integrated into MoIAT, and its functions were taken over by MoIAT to streamline regulatory processes.

Federal Authority for Identity, Citizenship, Customs & Port Security (ICP)

ICP manages the import and customs processes for e-cigarette products entering the UAE.

The main functions include the following:

- Overseeing the importation process to ensure only compliant products enter the country.

- Implementing customs duties and excise taxes on e-cigarette products. 

Ministry of Health and Prevention (MOHAP)

MOHAP is responsible for regulating the health aspects of e-cigarettes, ensuring these products do not pose undue health risks to consumers.

The main functions include the following:

- Conducting health impact assessments and research on e-cigarettes.

- Issuing guidelines and warnings about the health implications of e-cigarette use.

Federal Tax Authority (FTA)

FTA manages the implementation of Digital Tax Stamps (DTS) for e-cigarettes to ensure tax compliance.

The main functions include the following:

- Implements Digital Tax Stamps (DTS) for e-cigarettes.

- Registers companies and processes DTS applications.

- Ensures compliance with excise tax and VAT regulations.

Department of Economic Development (DED)

DED in each emirate are responsible for business licensing and economic regulations concerning the sale and distribution of e-cigarettes.

The main functions include the following:

- Issuing trade licenses for businesses involved in the e-cigarette industry.

- Monitoring commercial activities to ensure compliance with local economic laws and regulations.

Gulf Cooperation Council (GCC) Standardization Organization (GSO)

GSO works on creating unified standards for e-cigarette products acrossGCC member states, including the UAE.

The main functions include the following:

- Developing and harmonizing regulations and standards for e-cigarettes.

- Facilitating cross-border trade compliance within GCC countries.

Product and Packaging Requirements

Ingredients Requirements

1. Maximum nicotine concentration: 20 mg/ml

2. E-liquid tanks: max 10 ml

3. Refill packages: max 50 ml

4. Products must have child-resistant, leak-proof, and break-proof packaging following S/GSO ISO 8317

E-Liquids Standards

1. Nicotine and solvents used in e-liquids must be of high purity by standard UAE.S ISO 9001:2015 regarding quality management systems and meet the requirements of the European Pharmacopoeia (EP).

2. Ingredients other than nicotine must not present a risk to human health.

3. Microbiological limits of nicotine as specified for non-sterile inhalation products by the European Pharmacopoeia (EP).

4. Only food-grade additives as per S 192:2019.

5. E-liquids can contain food-grade glycerol, 1-2 propylene glycol, 1-3 butylene glycol and triethylene glycol (with a purity of minimum 99.5%).

6. Flavors under S GSO 707:2021 on permissible food flavorings.

Prohibited Ingredients

1. Vitamins or other additives that give the impression that the product has a health benefit or reduces health risks

2. Caffeine, taurine, or other additives and stimulants associated with stimulating performance and vitality

3. Colored additives with emission-coloring properties

4. Substances that have CMR (carcinogenic, mutagenic, or reprotoxic) properties before or after use of the products

5. Substances classified as legally-prohibited substances, such as narcotics, hallucinogens, tranquilizers, etc.. 

6. Ethylene glycol and diethylene glycol, formaldehyde, acetaldehyde, acrolein, croton aldehyde, acetone, acetylpropionyl and diacetyl, pentane-3,2-dione and related ketones, and long-chain preservatives of paraben

7. Acrylonitrile, benzene, 3,1-potadiene, isoprene, toluene

8. 4 amino-diphenyl, 1-amino-naphthalene, 2-amino-naphthalene

9. Ammonia

10. Cinnamic compounds

11. Respiratory allergens 

12. Residues of heavy metals such as lead, cadmium, mercury, chromium, nickel, iron, arsenic, and tin

13. Multipolar hydrocarbons, carbon monoxide, and nitrosamines of tobacco (e.g. NNK and NNN)

Mineral oils, vegetable oils and fats such as olive oil

The law also provides that ingredients in e-liquids shall not pose a health hazard (except for nicotine and other types of tobacco extracts if used), whether in product use conditions or as-is, at the concentration used and under the conditions of use for which they are intended.

Hardware Standards

Devices must meet GSO standards, including specific safety standards for batteries and electrical appliances.

1. GSO IEC 60335-1:2016: Household And Similar Electrical Appliances - Safety - Part 1: General Requirements

2. GSO IEC 62133-1:2021: Secondary Cells And Batteries Containing Alkaline Or Other Non-Acid Electrolytes - Safety Requirements For Portable Sealed Secondary Cells, And For Batteries Made From Them, For Use In Portable Applications - Part 1: Nickel Systems

3. GSO IEC 62133-2:2021: Secondary Cells And Batteries Containing Alkaline Or Other Non-Acid Electrolytes - Safety Requirements For Portable Sealed Secondary Lithium Cells, And For Batteries Made From Them, For Use In Portable Applications - Part 2: Lithium Systems

4. GSO IEC 60086-4:2016: Primary dry batteries – part 4: safety of lithium batteries

5. GSO IEC 60335-2-29:2007: Household And Similar Electrical Appliances –Safety - Part 2-29: Particular Requirements For Battery Chargers

6. GSO ISO 8317:2009: Child-resistant packaging – requirements and testing procedures for re-closable packages

7. GSO IEC 61558-1:2010: Safety Of Power Transformers, Power Supplies, Reactors And Similar Products - Part 1: General Requirements And Tests

Labelling and Packaging requirements

The following information is for reference only. Please refer to the specific requirements as detailed in the UAE.S 5030:2018 document.

Packaging must include:

1. Product name and trade name

2. Dates of packaging – month and year

3. Production Batch number

4. Product ingredients – flavor used must be placed near the product name

5. Country of origin, manufacture or packaging

6. Health warning for products that contain nicotine

7. Warning against the sale to, and consumption by, minors

8. The official e-liquid warning.

9. The following phrase:

         للبیع في دولة الامارات العربیة المتحدة

           (For sale in the United Arab Emirates)

E-liquids Warning

The packaging of e-liquids, regardless of nicotine content, in both Arabic and English:

Warning in Arabic

Warning in English

Health Warning

Warning in Arabic

Warning in English

The health warning must cover more than 50% of the package’s main surface – English on the lower front and Arabic on the lower back of the packaging. It must be clearly visible and it cannot be covered or removed.

Minors’ Protection Warning

The following warning must be placed on the package, with the written statement in both Arabic and English along with the symbol pictured below which should be a minimum of 1 cm x 1 cm:

Warning in Arabic

Warning in English

Information on the packaging must be clearly and legibly written in Arabic or English, with text colors that are distinctly different from the background. This information must be permanent and not removable or detachable from the packaging.

The following elements must not be included on the packaging:

1. Printed vouchers, discounts, two-for-one or free distribution offers

2. Elements creating an erroneous impression about its characteristics, health or therapeutic effects, hazards, or emissions

3. Names, symbols, images, or phrases that may violate public order

4. Descriptions and statements such as low tar/nicotine, no tar/nicotine, light, mild, moderate, natural, organic, no additives, no flavors

5. References to social status, elegance, femininity, masculinity, or weight loss.

In addition, the following restrictions apply to packaging and labeling:

1. Packaging must not resemble a food or cosmetic product

2. Nothing can be written on the outer cellophane wrapper

3. If hypersensitivity constituents are used, this should be indicated on the label.

Manual

The packaging must include a manual, printed in Arabic or English, that contains the following information:

1. Instructions for use and storing

2. Device components and technical characteristics.

3. Potential adverse effects for consumers

4. Statement indicating that the product is not recommended for use by young people or non-smokers

5. Circumstances where the product must not be used and warnings mentioned in Section 5.2 of the Standard and any special warnings for any specific groups

6. Addiction and toxicity

The GCC GSO draft standard stipulates that the following sentence must be placed on the product’s packaging:

للبيع في دول الخليج العربي

(For sale in the countries of the Gulf Cooperation Council)

Registration Fees and Procedures

How Much Does it Cost?

General Overview

Importers and manufacturers of vape products in the UAE are required to comply with the Emirates Conformity Assessment Scheme (ECAS) requirements and obtain Conformity Certificates from the Ministry of Industry and Advanced Technology (MoIAT).

The certification types are divided into four categories: hardware devices, e-liquids, labeling, and RoHS. Please select the appropriate product type for your application. Below is a detailed breakdown of the costs and procedures involved.

E-liquid Registration

Application Fees

The following fees are for reference only and may be subject to change. For the latest information, please refer to the MoIAT platform.

An application is submitted for each model type or each stock-keeping unit (SKU).

Application Process

Applicants must register and submit their application through the MoIAT online digital platform.

The application form must include the organization's name, product details, report details, manufacturer details, and contact details (in both Arabic and English).

Company Qualification Documents

1. A valid UAE industry/trade license (which can be obtained through the “Bashr” service)

2. Address of the company and its warehouse where the product is stored

3. Application form（Issue Conformity Certificates - ECAS）, providing the organization’s name, product details, report details, manufacturer details, and contact details (in Arabic and English)

4. A valid UAE ID

5. A confidentiality agreement with the MoIAT’s authorization from the manufacturer or owner of the product approving the distribution of the product

6. Electronic declaration of continuity of conformity.

Product Documents and Test Reports

1. Test reports from an accredited lab (valid for a year) including concentrations of nicotine, caffeine, taurine, colorings (if listed as ingredients), ethylene glycol, diethyl glycol, formaldehyde, acetone, and residues of heavy metals (lead, cadmium, mercury, chromium, nickel, iron, arsenic, and tin).

2. Exclusive distributorship authorization from the manufacturer or owner of the product

3. User instructions (in English and Arabic)

4. Set of samples of the product for registration (tested by MoIAT personnel)

5. Quality and safety reports, including dropping and leakage tests, contact temperatures, and electromagnetic efficiency, issued by scientific entities or labs accepted by the MoIAT

6. Toxicological studies of ingredients, before and after use, and emissions (including when heated), issued by scientific entities or labs accepted by the MoIAT

7. List of ingredients and their quantities in descending order by weight, with the trade name, type, and relevant quantities; a statement specifying the reasons for including particular ingredients and their emission levels

8. Nicotine dosage and absorption under normal or reasonably expected conditions

9. Statement that the manufacturer and importer take full responsibility for the quality and safety of the product under normal conditions

10. Post-marketing and post-consumption analysis, issued by scientific entities or labs accepted by the MoIAT

11. Description of the production process

12. Stability studies supporting the product’s shelf-life

13. Risk assessment studies of all e-liquids

Hardware Registration

According to cabinet resolution 5/2019 and the MoIAT’s technical requirements for regulated products, importers and manufacturers of devices must register with the MoIAT and obtain the Conformity Assessment Certificate.

Application Fees

The following application fees are for reference only and are subject to change at any time. Please refer to the MoIAT platform for the most current information.

An application is submitted for each model type or each stock-keeping unit (SKU).

Application Process

Applicants must register and submit their application through the MoIAT online digital platform.

The application form must include the organization's name, product details, report details, manufacturer details, and contact details (in both Arabic and English).

Company Qualification Documents

1. A valid UAE industry/trade license (which can be obtained through the “Bashr” service)

2. Address of the company and its warehouse where the product is stored

3. Application form（Issue Conformity Certificates - ECAS）, providing the organization’s name, product details, report details, manufacturer details, and contact details (in Arabic and English)

4. A valid UAE ID

5. A confidentiality agreement with the MoIAT’s authorization from the manufacturer or owner of the product approving the distribution of the product

6. A valid certificate for Testing Electromechanical Devices, enabling applicants to obtain the testing report for electrical appliances

Product Documents and Test Reports

1. A sample of the product (with original packing and accessories)

2. User/Instruction/operation manual: the manual should be in Arabic and English; other international languages are optional

3. Certificate for all electronic components

4. Circuit diagram

5. IEC CB test reports and certificates as stipulated in standard UAE S. GSO IEC 60335-1

6. An Electromagnetic Compatibility (EMC) compliance declaration

7. A device testing report according to standard GSO IEC 62133-1:2021, standard GSO IEC 62133-2:2021, and standard GSO IEC 60086-4:2016

8. Equipment plugs (including grounded and fused plugs) to meet the BS 1363 standard

9. Photos of the product

10. Exclusive distributor authorization from the manufacturer or owner of the product

Processing Time

The application process for the conformity certificate typically takes 1.5 working days. However, the exact processing time may vary based on the application volume and other factors.

If the vape device contains e-liquid, you also need to prepare e-liquid related documents, please refer to the e-liquid requirements below.

RoHS Registration

Hardware equipment also requires a RoHS assessment application, which typically takes 1.5 working days.

Required Documents

1. A UAE industry/trade license stating the legal status of the applicant organization

2. Manufacturer declaration of conformity

3. Importer declaration of conformity

4. All test reports issued by laboratories according to the international standard ISO/IEC 17025:2017

Application Fees

The cost of obtaining RoHS certification in the UAE depends on several factors, ranging from approximately $200 for a basic test report from a laboratory, and AED 1,760 ($480) for registration with MoIAT.

Labelling Registration

Importers and manufacturers of e-liquids are required to obtain a conformity certificate for nicotine labeling evaluation to ensure their products comply with health and safety requirements. Applicants must submit a valid  UAE industry/trade license and a copy of the product's card label and warning label (front and rear face layout of the package).

Application Fees

The following fees are for reference only and may be subject to change. For the latest information, please refer to the MoIAT platform.

An application is submitted for each model type or each stock-keeping unit (SKU).

Annual Maintenance and Information Update

All e-cigarette products and e-liquids require annual conformity certification renewal, including the submission of updated test reports and documents to ensure ongoing compliance with technical and regulatory standards.

Any changes to product or company information must undergo re-evaluation and approval via the MoIAT platform, adhering to the "Procedure for Reviewing and Evaluating Applications for ECAS/EQM Certification (CAPRO-01).

How Long Does it Take to Register Vape Products in the UAE?

The duration for obtaining approval for e-cigarette products in Dubai and the UAE can vary considerably. This process is influenced by factors such as the completeness of the application, the type of product, and the efficiency of the regulatory bodies involved.

General Approval Timelines:

To ensure a smooth approval process, it is crucial to submit comprehensive documentation and adhere to all regulatory guidelines. Employing a consultant experienced with local regulations can further expedite the process.

How Can Hangen Help You Start Your Business?

1. End-to-End E-Liquid Solutions: Hangsen provides comprehensive support across multiple stages, including identifying product requirements, flavor development, laboratory testing and analysis, packaging design, and distribution. Achieving customer satisfaction is our ultimate goal.

2. Flavor Customization: Hangsen boasts significant expertise in custom product development and has maintained long-term partnerships with the world's leading vaping brands. This collaboration enables us to effortlessly craft flavor formulas that satisfy the preferences of Middle Eastern consumers.

3. Regulatory Compliance: Hangsen provides expert guidance on adhering to the specific legal standards of Middle Eastern countries. Our services include understanding and complying with regional regulations on product safety, labeling, packaging, and distribution. We assist clients in preparing the necessary documentation and ensuring all legal requirements are met, which is crucial for successful market entry and operation. With numerous successful client case studies, our expertise in navigating these complex regulatory landscapes has proven effective.

4. Logistics Support: We maintain deep cooperation with the most professional logistics service providers in the Middle East, offering door-to-door delivery support to ensure a smooth operation of the backend supply chain. This collaboration enables a true closed-loop service experience.

Learn More

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HANGSEN INTERNATIONAL GROUP

Hangsen is a world-leading e-liquid manufacturer, offering custom flavor solutions for vape devices and premium white-label e-liquid services. Our e-liquids are renowned for their high consistency, stability, safety, and regulatory compliance. With business operations spanning over 80 countries and regions worldwide, Hangsen continues to set industry standards.

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If you are interested in our Compliance Consulting Services, please feel free to contact us.