Heated tobacco products (HTPs) are subject to excise tax in the Middle East and North Africa (MENA) region. The basis for calculating the excise tax varies between jurisdictions. Tax warehouses and designated zones are used in the MENA region to store and dispatch excise goods that are under a duty suspension arrangement. HTPs in many MENA countries must bear an excise tax stamp to prove that excise tax has been paid in full and the item is ready for legal sale.
This report provides details of excise tax on HTPs in the Middle East and North Africa region, covering regulatory frameworks, variations in the basis for calculating tax and mechanisms in place to ensure compliance.
