Tax waiver on products to assist in smoking cessation

As part of ongoing efforts to mitigate the health risks associated with smoking, the Tax Authority has issued a decision amending Ministerial Decision (No. 112/2019). 

Under this amendment, products designed to assist in smoking cessation shall be treated as non-taxable items, as they are not classified as excise goods.

The products are: 

For oral application: 

Chewing gum containing nicotine to help tobacco use cessation, including smoking. 

In tablet form to help tobacco use cessation, including smoking.

Other, to help tobacco use cessation, including smoking.

For trans dermal application:

Patches to help tobacco use cessation, including smoking.

Other, to help tobacco use cessation, including smoking

Spray to help tobacco use cessation, including smoking

Nose drops to help tobacco use cessation, including smoking

Injections to help tobacco use cessation, including smoking.