Regulators in South Korea have enacted new taxes on heat-not-burn (HnB) tobacco products, apparently building on previous government moves to bring prices closer in line with those of conventional cigarettes.

In total ECigIntelligence understands there are six taxes applicable to heated tobacco products. A number of these taxes are applied on a per pack basis, while others are applied per gram of tobacco – meaning there may be slight variations between the actual number applied to each company’s heated-tobacco refill stick.

Five of these taxes have recently been increased, with a regional tax increase this year and four others – a tobacco consumption tax, a local education tax, an individual consumption tax and a health promotion tax – all going up late last year.


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