Customs Regulation Tightens: Tobacco and smoking devices cannot be bonded in the Maldives

The Maldives has amended its Customs regulations to:

  • Prevent bonding of tobacco and smoking products: Importers must now pay duties in a lump sum upon goods clearance, rather than gradually as products are released from bonded warehouses.

  • Prohibit issuing alcohol, pork, and tobacco products as ship stores.

  • Allow bonded warehouses to be established in areas with Customs offices.

  • Increase penalties for smuggling and Customs violations: Fines of up to MVR 200,000 can be imposed for offenses like smuggling goods or turning off a vessel's automatic identification system.

These amendments coincide with increased duties on tobacco and vaping products ahead of a ban on their import (November 15th) and use/sale (December 15th). Duties on cigarettes and similar products have increased by 50%, while duties on e-cigarettes and related devices have increased by 200%.

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