The Korea Electronic Cigarette Association said it is planning to file a constitutional lawsuit over the tax rate on liquid e-cigarettes known as “dipping tobacco.”
The association argues the tax is 6.6 times higher than the rate applied to conventional cigarettes, despite it being less harmful. Unlike cigarettes, which are taxed per 20 sticks, dipping tobacco is taxed per gram. When converted into 20 pouches of dipping tobacco, which is roughly equivalent to 20 cigarettes, the tax is 19,000 won. The tax on 20 regular cigarettes is 2,885 won.