(1) Reasons for Proposal

The inequality issue in taxes and fees between tobacco types has been raised because the current taxes and fees of liquid type electronic cigarettes are significantly lower than that of cigarettes and cigarette type electronic cigarettes; therefore, this amendment aims to solve the issue by adjusting the health promotion charge for liquid electronic cigarettes.

(2) Major Provisions

A. Raise the national health promotion charge for electronic cigarettes from 525 won per milliliter of nicotine solution to 1,050 won

B. Impose the national health promotion charge for items, etc., which is similar to cigarettes (hereinafter referred to as “similar tobaccos”), manufactured from parts of tobacco other than tobacco leaves as part or all of the raw material

C. In the case of an increase in the national health promotion charge, the difference between before and after the increase in the health promotion charge shall be paid for inventory cigarettes that were shipped out before the increase but not sold to wholesalers or retailers.