ZATCA’s current implementing regulation applies a 100% excise rate to listed electronic-smoking devices/tools and liquids. Do not simplify this to 100% of invoice cost: the tax base is the highest applicable retail, reference, or GCC standard price, and exact classification needs confirmation.
What should a commercial buyer ask before costing a shipment?
Confirm the current HS classification, whether the exact device or liquid fits a listed category, the applicable price base, the responsible importer, and whether a suspension arrangement applies. The public regulation treats tax trigger and tax base separately.
ZATCA lists covered liquids whether or not they contain nicotine, and covered devices/tools whether or not they contain nicotine or tobacco, subject to the GCC customs-tariff framework. Tax-stamp treatment for a specific device or liquid was not explicit in the reviewed public material and remains [TO BE CONFIRMED].
Sources to review, not a substitute for counsel.
Additional trade buyer questions
Does this article determine product approval?
No. The relevant authority, licensed importer, and regulatory adviser must confirm each SKU and shipment.
Does this article provide a final price or tax amount?
No. Commercial and tax terms depend on classification, product, market, and current documents.