Vapes are taxed R3.29 per ml, yet no SA law controls their sale

South Africa taxes every millilitre of vape liquid sold in a device at R3.29, but there is still no law that controls who can sell vapes, where you can use them or how they're advertised. The bill meant to fix that has been in Parliament since December 2022 and is now being worked through clause by clause.

What does the law say about vaping right now?

Very little. The Tobacco Products Control Act of 1993 doesn't cover e-cigarettes because they didn't exist when it was written, the Department of Health said in a written reply to Parliament. The department said it can't make regulations on the sale of these products until a new Act gives the minister that power.

That means the rules that apply to cigarettes, such as limits on advertising and smoking in public places, don't automatically apply to vapes.

How much tax is on a vape?

Excise duty on e-cigarettes sold with vaping liquid, with or without nicotine, is R3.29 per ml. Finance Minister Enoch Godongwana raised it from R3.18 per ml in a Government Gazette notice dated 30 April 2026 (Freight News). The duty is charged on the liquid in the device, not on the hardware, according to the SARS excise schedule.

What would the new bill change?

The Tobacco Products and Electronic Delivery Systems Control Bill would bring vapes under the same law as tobacco. As introduced, it would:

• ban the sale of tobacco products and vapes to children
• ban vending machine sales and free handouts
• set rules for packaging, including standardised packaging for tobacco
• restrict advertising and how products are displayed in shops

IOL reported that the bill in its current form also bans indoor smoking and vaping in public spaces, removes retail displays and carries penalties that include lengthy jail terms.

Will vapes be treated the same as cigarettes?

Probably not. On 12 August 2026 Parliament's health committee formally recognised a difference between combustible and non-combustible products, meaning products you burn, like cigarettes, versus products like vapes. Committee chair Faith Muthambi said in June that "not all tobacco and nicotine products carry the same risk", and that the Department of Health had accepted this principle in its March 2026 responses to public comments (IOL).

How much lighter the vaping rules will be is still being decided.

When will it become law?

There's no date. The committee adopted the bill's desirability in June 2026 after hearings in 27 municipalities and about 40 000 written submissions (committee report). Clause-by-clause work started in August.

After the committee finishes, the bill still has to pass the National Assembly and the National Council of Provinces and be signed by the President. The health department has said the timeline is up to Parliament (PMG).

A WHO tobacco control knowledge hub note from 2 October lists industry lobbying, Covid-19, long public participation and disagreement over newer products as reasons for the delay.