According to the data, there are approximately 280 million smokeless tobacco users in the region, accounting for nearly 77% of the world's smokeless tobacco users. Taxation and regulation policies for e-cigarettes can vary significantly across different countries, depending on local laws, public health policies, and market conditions.

Currently, there is a lack of specific tax policies in Cambodia, Singapore, Thailand, Vietnam, and Myanmar, whereas Malaysia, Indonesia, and the Philippines have established clear tax regulations.

Malaysia

A tax on nicotine-containing e-liquids was implemented starting April 1, 2023, following the country's decision to legalize and tax nicotine vapes. The tax rate set was 0.40 Malaysian ringgits 

(approximately 9 cents USD) per milliliter, which is the same as the tax rate for zero-nicotine e-liquids.

Indonesia

Regulation 192/PMK.010/2022,amending regulation193/PMK.010/2021, set the applicable excise duties forvaping products for 2023 and 2024. As of 1st ]anuary2024,open-system e-cigarettes are taxed at IDR636($0.04) per ml, while closed-system e-cigarettes aretaxed at IDR6,776 ($0.44) per ml.

Vietnam

No specific excise tax currently applies to vape products.

In November 2023, the Ministry of Finance invitedpublic comments on a draft decree that would impose a 50% import tax on e-cigarette e-liquids and devices.

Singapore

No excise tax is applicable to e-cigarettes in Singapore. According to an official newsletter published by the Ministry of Health, the authority denied the fairly common public perception that e-cigarettes are banned because Singapore cannot tax them, saying: “The Singapore Government is able to tax e-cigarettes should we wish to.”