E-liquid tax doesn’t apply to devices without liquid…

Egypt: The Customs Authority has issued a circular making clear that e-cigarette devices that don’t contain liquid are subject only to 14% value added tax, as laid down by Law No. 13/2020; while e-liquid, with or without nicotine, is subject to tax of EGP2 ($0.11) per ml plus 10% of the price. This confirms ECigIntelligence’s analysis.
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