Costa Rica regulates the use and taxation on ENDS, ENNDS and HTPs

The Legislative Assembly of Costa Rica has adopted Law No. 10066, on the “Regulation of Electronic Nicotine Delivery Systems (ENDS), Similar Non-Nicotine Delivery Systems (ENNDS) and Electronic Devices using heated tobacco and similar technologies”. This legislation defines ENDS/ENNDS, and it defines heated tobacco products (HTPs) as tobacco products.

This Law determines the places where the use of ENDS/ENNDS and HTPs is prohibited, which covers the same places where smoking tobacco products is prohibited, according to Law No. 9028 of 2012, among others. Clear signage reminding about this prohibition is also mandated to be located in the corresponding places covered by the Law, and fines are established for those who do not comply with these rules.

The sale of ENDS/ENNDS and their liquids, and HTPs, as well as their accessories, is banned to minors, that is, below 18 years of age.

A new excise tax is also established for ENDS/ENNDS and HTPs, including their accessories and liquids for their use, locally produced or imported. The value of the tax will be 20% on the taxable base – the manufacturer’s selling price for local sale and the CIF value of each product or accessory at importation.

The revenue collected from this new tax will be used exclusively for the purchase of medicines with high financial impact, which are necessary for the treatment of tobacco-related diseases, such as cancer, cardiovascular and pulmonary diseases and any other serious diseases.

This Law entered into force on the date of its publication, on 20 January 2022.

For more information, please, contact the Ministry of Health (


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