Update: The Ismail Sabri Government Budget is no longer applicable. Malaysia's national budget for 2023 was re-tabled again in February 2023.
To Download Revised Budget 2023 Speech and some other related publications - https://www.ccs-co.com/post/budget-2023-malaysia-madani
Current Position
Smoking cessation services at Government health clinics and hospitals have been implemented since 2000.
Starting in 2015, this programme expanded to private health facilities, including hospitals, clinics and pharmacies, through public and private collaboration under the mQuit Programme.
In this programme, Nicotine Replacement Therapy (NRT) is used as one of the medical treatment options for smoking cessation.
The NRT aims to supply smokers with enough nicotine to gradually reduce the symptoms of addiction without the harmful substances resulting from burning cigarettes or heating the liquid of electronic cigarettes.
Two NRT products in the market are subject to import duty and sales tax as follows:
Proposal
To support the mQuit Programme and encourage the use of NRT as an option for smoking cessation, it is proposed that import duty and sales tax exemption be given to nicotine gum and nicotine patch for a period of 3 years.
Effective Date
For applications received by the Ministry of Finance from 1 April 2023 until 31 March 2026.
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