Electronic cigarettes, encompassing e-liquids with and without nicotine, operate within a complex legal and regulatory environment in Malaysia.
Legal Status & Regulation
Liquid nicotine (specifically nicotine in liquids or gels for electronic cigarettes) was effectively delisted from the Poisons Act on March 31, 2023. This placed products containing nicotine for ENDS under the excise duty framework regulated by the Ministry of Finance and Royal Malaysian Customs Department.

- Taxation: Significant excise duties are levied on nicotine-containing e-liquids (RM 1.20/ml) and non-nicotine e-liquids (RM 0.40/ml). Only products bearing the official customs tax stamp are considered legal.
- Sales Restrictions: Despite taxation, the sale of ENDS devices and nicotine-containing e-liquids to individuals under 18 years old remains prohibited under the Control of Tobacco Product Regulations.
- Advertising & Promotion: All forms of advertising, promotion, and sponsorship for electronic cigarettes (ENDS) are strictly banned.
Current Enforcement & Market Reality
Enforcement against the sale of non-compliant products (those without the tax stamp, counterfeit, or smuggled) is an ongoing priority for Customs.
A large segment of the market consists of untaxed, non-compliant products. Regulatory measures concerning product standards, licensing, and wider health policy are still under development by relevant ministries.
Health Considerations
Health authorities, including the Ministry of Health, maintain that electronic cigarettes are not safe and are addictive. While often considered less harmful than combustible cigarettes by some research, ENDS still pose health risks. The long-term health impacts are still being studied.
Key Challenges
- Regulatory Gaps: The lack of comprehensive regulations covering product safety, manufacturing standards, and licensing creates uncertainty.
- Illicit Trade: High taxation fuels a substantial black market for untaxed products.
- Youth Access: Preventing underage use remains difficult despite legal prohibitions.
- Public Health vs. Harm Reduction: Balancing public health warnings with the potential role of ENDS in harm reduction for adult smokers is complex.