South Korean Court Strikes Down Health Levy on Vape Nicotine Liquids, Citing Disproportionate Penalties
A South Korean court overturned a health levy on vape nicotine liquids, deeming the penalties disproportionate and unconstitutional.Summary
A Seoul court has annulled South Korea’s health levy imposed on importers of nicotine liquids for vaping. The court acknowledged that nicotine derived from tobacco leaves could be legally classified as “tobacco,” but found the levy, when combined with other taxes and calculated solely on volume, was excessively severe. This severity, the court ruled, breached constitutional standards of proportionality and equality, potentially hindering businesses' ability to operate. The case involved levies ranging from approximately $19,000 to $715,599 imposed between 2018 and 2020. The court also criticized the levy’s calculation method, which didn’t consider nicotine concentration, leading to unfair cost discrepancies. The decision emphasizes the need for regulatory consistency and questions whether the high penalties effectively advance public health objectives.
(Source：2Firsts)
