The United Arab Emirates (UAE) legalised the use and distribution of e-cigarettes in April 2019. It regulates ingredients, labelling, taxation, advertising and retail outlets. Maximum nicotine concentration is set at 20 mg per ml. Volume of e-liquid tanks is limited to 10 ml and refills to 50 ml. Both nicotine-containing and nicotine-free products must be authorised by the Ministry of Industry and Advanced Technology (previously ESMA). Tax at a rate of 100% of the retail value applies to devices and e-liquids.