Excise Duty Act (Amendment of the Fifth and Sixth Schedules)

L.N. 38 of 2026

EXCISE DUTY ACT

(CAP. 382)

Excise Duty Act (Amendment of the Fifth and Sixth Schedules)

(Amendment) Regulations, 2026

IN EXERCISE of the powers conferred by article 13 of the Excise

Duty Act, the Minister responsible for customs has made the following

regulations:-

(1) The title of these regulations is the Excise Duty Act

commencement.

(Amendment of the Fifth and Sixth Schedules) (Amendment)

Regulations, 2026 and these regulations shall be read and construed as

one with the Excise Duty Act, hereinafter referred to as the "principal

Act".

(2)

These regulations shall come into force on 1st April 2026.

Immediately after Schedule Five J of the Fifth Schedule to

the principal Act there shall be added the following new Schedule

"Schedule Five K

Nicotine Pouches

Nicotine

containing

€8 per Kg".

products intended for the intake

of nicotine into the human body,

by oral application, excluding for

inhalation, and products intended

to assist tobacco use cessation,

classified under HS Code

2404.91.9000.

Immediately after Part L of the Sixth Schedule to the

principal Act there shall be added the following new Part

"PART M

Nicotine Pouches Regulations

1. The title of these regulations is the

Title.

Smokeless Tobacco Products Regulations.

2. In these regulations, unless the context

Interpretation.

otherwise requires

"Act" means the Excise Duty Act;

"nicotine pouch" means nicotine containing

products intended for the intake of nicotine into the

human body, by oral application, excluding for

inhalation, and products intended to assist tobacco

use cessation, classified under HS Code

2404.91.9000;

"packet" includes any wrapper, carton, box,

tin, pouch or other container immediately

enclosing nicotine pouches products.

3. These regulations shall apply to nicotine

pouches products specified as excisable goods

according to the Act.

A person shall not manufacture, process or

prepare for sale any nicotine pouches products except in

conformity with the provisions of article 9 of the Act.

(1) Nicotine pouches products shall not be

placed on the market unless their packet, box or

container is sealed with an excise stamp in such a manner

that the excise stamp is inevitably destroyed when the

packet, box or container is opened.

(2) Such excise stamps shall be issued by the

Commissioner against payment, as may be prescribed in

accordance with the Act on application by the authorised

tax warehouse keeper or registered merchants.

(3) The excise stamp shall be affixed to the

packet, box or container by not later than five (5)

working days from when it is purchased, except in the

case of an excise stamp that shall be affixed by an

authorised tax warehouse keeper.

(4) (a) A registered merchant who fails to affix

an excise stamp within five (5) working days from when

it is purchased, except for an authorised tax warehouse

keeper, shall on conviction, be liable to a fine (multa) of

one hundred euro (€100) and additionally the Court shall

also order the forfeiture of the excise stamps that have

not been affixed within the prescribed period. In addition

to this, the forfeiture of nicotine pouches products

themselves shall also take place according to law, as

applicable.

(b) In the case of a breach mentioned in

paragraph (a), the Commissioner while confiscating the

excise stamps not affixed within the prescribed time may,

if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty

equivalent to one hundred euro (€100). In addition to

this, the forfeiture of the nicotine pouches products

themselves shall also take place according to law, as

applicable.

(5) (a) Every authorised tax warehouse keeper

who takes out of the authorised tax warehouse nicotine

pouches products on which a band or excise stamp was

not affixed according to law, shall on conviction be liable

to a fine (multa) of one hundred euro (€100) and

additionally the Court shall also order the forfeiture of

the excise stamps that had to be affixed to those goods. In

addition to this, the forfeiture of the nicotine pouches

products themselves shall also take place according to

law, as applicable.

(b) In the case of a breach mentioned in

paragraph (a), the Commissioner while confiscating the

excise stamps that had to be affixed to the nicotine

pouches products may, if the offender admits, refrain

from instituting proceedings in terms of this Act and

impose a penalty equivalent to one hundred euro (€100).

In addition to this, the forfeiture of the nicotine pouches

products themselves shall also take place according to

law, as applicable.

(6) (a) Except for authorised persons, every

person who has in his possession excise stamps shall be

liable, on conviction, to a fine (multa) of two hundred

and fifty euro (€250) and additionally the Court shall

also order the confiscation of such excise stamps that had

to be affixed. In addition, the forfeiture of nicotine

pouches products themselves shall also take place,

according to law, as applicable.

(b) In the case of a breach mentioned in

paragraph (a), the Commissioner while confiscating the

excise stamps that had to be affixed may, if the offender

admits, refrain from instituting proceedings in terms of

this Act and impose a penalty equivalent to two hundred

and fifty euro (€250). In addition to this, the forfeiture of

the nicotine pouches products themselves shall also take

place according to law, as applicable.

(a) Any quantity of nicotine pouches

products found in the possession of any person in breach

of the provisions of regulation 5 shall be retained and the

provisions of articles 27 to 29 of the Act shall apply and

this without prejudice to any other penalty provided for

under the Act or any other law.

(b) Any excise stamp which was not affixed

within the prescribed period according to law as

applicable, and which are in the possession of any person

in breach of the provisions of regulation 5, shall be

withheld and the provisions of articles 27 to 29 of the Act

shall apply and this without prejudice to any other

penalty provided for under the Act or any other law.

Excise duty on nicotine pouches products

shall be payable upon release for consumption by the

authorised tax warehouse keeper by the fifteenth day

according to the rates of Schedule Five K following the

submission to the Commissioner of the statement

referred to in regulation 8.

(1) The authorised tax warehouse keeper of

nicotine pouches products shall submit to the

Commissioner a statement, in respect of the production

of each product, during such accounting period of one (1)

calendar month indicating the following

(a) the weight of nicotine pouches, held by

him on the first day of such period at any

authorised tax warehouse registered in his name;

(b) the weight of any nicotine pouches

products acquired by him during each such period,

stating from where they were acquired;

(c) the weight of any nicotine pouches

products sold or otherwise disposed of during such

period and to whom they were sold or in whose

favour they were disposed of;

(d) the weight of each nicotine pouches

product manufactured by him during each such

period; and

(e) the weight of offcuts resulting from the

manufacture of each nicotine pouches product

during each such period at any authorised tax

warehouse registered in his name.

(2) The said statement shall be provided to the

Commissioner by not later than fifteen (15) days

immediately following the end of each accounting period

referred to in sub-regulation (1) and shall include the

information required in accordance with these

regulations.

(3) Any person who fails to comply with the

provisions of this regulation shall be guilty of an offence

and shall be liable on conviction, to a fine (multa) not

exceeding twenty-five thousand euro (€25,000).

A person shall not acquire, possess or

sell nicotine pouches products without compliant excise

stamps.".

€0.45