United Arab Emirates Background
Data sourced: 2025.   Page updated: 2025-04-03

The United Arab Emirates regulates Heated Tobacco Products (HTPs) as tobacco products and permits them by law. Under these regulations, the sale, purchase, use, and marketing of HTPs are legally allowed, with no restrictions on their flavor range. However, several important regulations must be considered: Health warnings must be displayed on the packaging, the minimum age for sale is 18 years, and the use of the product is prohibited in public places. Health claims are not allowed, and all forms of advertising for HTPs are banned. The excise tax rate for HTPs ranges from 10% to 50% of the tax applied to conventional cigarettes. In summary, while HTPs are permitted in the United Arab Emirates, they are subject to specific regulations.

Product promotion

References:
  1. Anti Smoking Global Index. Heated Tobacco Product. Available at: https://antismoking.global/world-map. Accessed: 11 March 2025.
  2. Tobacco Control Laws. Available at: https://www.tobaccocontrollaws.org/legislation/united-arab-emirates. Accessed: 11 March 2025.

Regulation

Year Value Reference/Comment
2024 Allowed 1A
2024 Allowed 1B
References:
  1. Anti-smoking Global Index. (2024). [Data set]. https://antismoking.global/
  2. Anti Smoking Global Index. Heated Tobacco Product. Available at: https://antismoking.global/world-map. Accessed: 11 March 2025.
Yes
2
2023
References:
  1. Anti Smoking Global Index. Heated Tobacco Product. Available at: https://antismoking.global/world-map. Accessed: 11 March 2025.
  2. JDSUPRA. Understanding UAE Regulations on Vaping and Tobacco. Available at: https://www.jdsupra.com/legalnews/understanding-uae-regulations-on-vaping-51319/. Accessed: 11 March 2025.

Availability

References:
  1. Anti Smoking Global Index. Heated Tobacco Product. Available at: https://antismoking.global/world-map. Accessed: 11 March 2025.
  2. Philip Morris International website. Available at: https://www.pmi.com/smoke-free-products/iqos-our-tobacco-heating-system
Comments:
  1. IQOS

Regulations and restrictions

References:
  1. Anti Smoking Global Index. Heated Tobacco Product. Available at: https://antismoking.global/world-map. Accessed: 11 March 2025.
  2. JDSUPRA. Understanding UAE Regulations on Vaping and Tobacco. Available at: https://www.jdsupra.com/legalnews/understanding-uae-regulations-on-vaping-51319/. Accessed: 11 March 2025.
  3. JDSUPRA. Accessed: 11 March 2025. Available at: https://www.jdsupra.com/legalnews/understanding-uae-regulations-on-vaping-51319/

Tax

Excise taxes are applied on the product at between 10% and 50% of those applied on conventional cigarettes
1
2024
References:
  1. Anti Smoking Global Index. Heated Tobacco Product. Available at: https://antismoking.global/world-map. Accessed: 11 March 2025.
The GSTHR database is updated regularly by our team. However, please be aware that the information we provide does not constitute legal advice. We cannot guarantee that the information is up to date or accurate, as the regulatory status of different product categories can change at short notice and with little publicity. If you wish to check the legal status of use or possession of any safer nicotine product in a specific country or region, you should verify the information independently. If you have reason to think that the information supplied on the GSTHR is inaccurate, please contact us with details and any references and we will rectify any errors.