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Tobacco (Control of Advertisements and Sale) (Prohibited Tobacco Products and Imitation Tobacco Products) (Exemption) Order 2018

Overview of the Tobacco (Control of Advertisements and Sale) (Prohibited Tobacco Products and Imitation Tobacco Products) (Exemption) Order 2018, Singapore sl.

Statute Details

  • Title: Tobacco (Control of Advertisements and Sale) (Prohibited Tobacco Products and Imitation Tobacco Products) (Exemption) Order 2018
  • Act Code: TCASA1993-S70-2018
  • Legislation Type: Subsidiary legislation (SL)
  • Authorising Act: Tobacco (Control of Advertisements and Sale) Act (Chapter 309), section 22
  • Enacting Authority: Minister for Health
  • Commencement: 1 February 2018
  • Legislative Number: SL 70/2018
  • Status / Version: Current version as at 27 Mar 2026
  • Key Provisions: Sections 1–7 (definitions; exemptions for importing/possessing; exemptions for “exempt imitation tobacco products”; conditions; revocation)

What Is This Legislation About?

The Tobacco (Control of Advertisements and Sale) (Prohibited Tobacco Products and Imitation Tobacco Products) (Exemption) Order 2018 (“the Exemption Order”) creates a controlled pathway for certain regulated tobacco-related products to be imported, possessed, distributed, sold, offered for sale, or otherwise handled for specific non-commercial or regulated purposes. In essence, it carves out limited exemptions from prohibitions under the Tobacco (Control of Advertisements and Sale) Act (the “TCASA”) and its subsidiary regulations for “smokeless tobacco products”, “vaporiser solutions”, and certain “imitation tobacco products” (including electronic nicotine delivery systems and heating devices intended for heat-not-burn products).

In plain terms, the Order recognises that some activities—such as non-clinical research, product development, and supply-chain operations—may require access to otherwise prohibited tobacco products or components. Rather than allowing unrestricted access, the Order imposes eligibility requirements (including prior notice to the Authority and restrictions on the purpose for which the products may be used) and operational conditions (including steps to prevent diversion to non-exempt purposes and reporting obligations).

The Exemption Order is time-bounded. For many activities, it permits handling of the relevant products only within a defined period ending 31 December 2026. It also includes additional safeguards where animal testing is involved, requiring the relevant licence under the Animals and Birds (Care and Use of Animals for Scientific Purposes) Rules.

What Are the Key Provisions?

1. Definitions and the scope of “exempted purposes” (Section 2). The Order defines key terms that determine eligibility and permissible conduct. Most importantly, it defines “exempt imitation tobacco product” to include (i) an electronic nicotine delivery system or vaporiser, or (ii) a heating device intended to be used with a heat-not-burn tobacco product. It also defines “exempted purpose” as one of: (a) non-clinical research, (b) product development, or (c) a supply-chain related activity.

The definitions are deliberately functional. “Non-clinical research” is limited to research conducted in a laboratory or research facility that does not involve testing or application of the relevant product on a human being. “Product development” is broad and includes activities from prototyping and performance testing to quality assurance, tooling/moulding, automation, failure analysis, and market certification of products and processes. “Supply-chain related activity” covers movement and storage, including component sourcing, supplier management, production scheduling and planning, inventory/warehouse management, import/export trade compliance, and distribution.

2. Exemption for importing prohibited smokeless tobacco products and vaporiser solutions (Section 3). Section 3 provides an exemption from the prohibition against importing tobacco products, but only for eligible persons who meet all conditions in that section and comply with the general conditions in Section 6.

Eligibility includes: (a) no conviction for offences under the TCASA or subsidiary legislation committed on or after 2 August 2016; (b) giving prior notice to the Authority of the intention to import specified products for an exempted purpose before the first import on or after 1 February 2018; and (c) importing only within the permitted time windows and only for permitted purposes. Specifically, smokeless tobacco products may be imported between 2 August 2016 and 31 December 2026 only for non-clinical research conducted by the person, and between 1 February 2018 and 31 December 2026 only for an exempted purpose carried out by the person. Vaporiser solutions may be imported between 1 February 2018 and 31 December 2026 only for an exempted purpose carried out by the person.

Section 3 also addresses animal testing. Where non-clinical research involves application or testing on an animal, the person must hold a licence under the Animals and Birds (Care and Use of Animals for Scientific Purposes) Rules (Cap. 7, R 10). If that animal-testing condition is met, the Order exempts the person from specified provisions of the TCASA and the Prohibited Tobacco Products Regulations in relation to the import of the relevant products.

3. Exemption for possession (Section 4). Section 4 mirrors the import exemption but applies to possession. A person must not have been convicted of relevant offences committed on or after 1 February 2018; must give prior notice to the Authority before first taking possession for an exempted purpose; and must possess only within the period 1 February 2018 to 31 December 2026 and only for an exempted purpose carried out by the person. As with Section 3, animal testing triggers the requirement for the Animals and Birds licence.

Section 4 then provides a targeted exemption from a specific TCASA provision (section 15(2A)(a) read with regulation 2 of the Prohibited Tobacco Products Regulations) in respect of the smokeless tobacco products or vaporiser solutions in the person’s possession during the permitted period.

4. Exemption for “exempt imitation tobacco products” and components (Section 5). Section 5 extends the exemption framework to “exempt imitation tobacco products” and also to components. It covers a wider range of activities: import, distribute, possess, sell or offer for sale, and purchase—again limited to exempted purposes and the period 1 February 2018 to 31 December 2026.

Critically, Section 5 requires prior notice to the Authority before the first occurrence of the relevant activity for an exempted purpose. It also expressly covers components of an exempt imitation tobacco product, allowing import/distribution/sale/possession/purchase of components for an exempted purpose, provided the prior notice requirement is satisfied.

Animal testing again triggers the Animals and Birds licence requirement, and the exemption then applies to multiple TCASA provisions (section 16(1), (2) and (2A)) in respect of the exempt imitation tobacco products and their components so imported, distributed, sold or offered for sale, possessed, or purchased.

5. Conditions attached to all exemptions (Section 6). The exemptions in Sections 3–5 are not automatic. Section 6 makes compliance with conditions mandatory. The key conditions visible in the extract include:

  • Prevention of diversion (Section 6(a)). The exempt person must take all reasonable steps to prevent use, distribution, import, sale, supply, purchase, or possession of the exempt product (or its components) for any purpose other than an exempted purpose.
  • Notification/reporting after awareness of diversion (Section 6(b)). The exempt person must, within 3 days after becoming aware of any use, distribution, import, sale, supply, purchase, or possession of an exempt product for a non-exempt purpose, notify the Authority (the extract truncates the remainder, but the structure clearly imposes a short reporting timeline).

6. Revocation (Section 7). Section 7 provides for revocation of earlier instruments (if any) or the previous exemption order(s). While the extract does not show the text of Section 7, revocation clauses in exemption orders typically ensure that only the current exemption framework applies.

How Is This Legislation Structured?

The Exemption Order is structured as a short, seven-section instrument:

  • Section 1: Citation and commencement (sets the effective date: 1 February 2018).
  • Section 2: Definitions (establishes the meaning of “exempt imitation tobacco product”, “exempted purpose”, “non-clinical research”, “product development”, “supply-chain related activity”, and cross-references to the Prohibited Tobacco Products Regulations).
  • Section 3: Exemption from prohibition on importing smokeless tobacco products and vaporiser solutions.
  • Section 4: Exemption from prohibition on possession of smokeless tobacco products and vaporiser solutions.
  • Section 5: Exemption relating to exempt imitation tobacco products and components, covering import/distribution/possession/sale/purchase for exempted purposes.
  • Section 6: Conditions of exemptions (including diversion prevention and time-bound notification duties).
  • Section 7: Revocation (removes prior exemption instruments to avoid overlap).

Who Does This Legislation Apply To?

The Order applies to “persons” who seek to import, possess, distribute, sell, offer for sale, or purchase specified tobacco-related products for defined exempted purposes. In practice, this will typically include manufacturers, distributors, research institutions, and supply-chain entities that need access to smokeless tobacco products, vaporiser solutions, or exempt imitation tobacco products and components for non-clinical research, product development, or supply-chain related activities.

Importantly, the exemptions are conditional on eligibility criteria relating to prior convictions under the TCASA and subsidiary legislation. They also depend on procedural compliance—particularly prior notice to the Authority before first handling the relevant products for an exempted purpose—and on substantive limitations on the purpose and time period for which the products may be handled.

Why Is This Legislation Important?

For practitioners advising regulated entities, the Exemption Order is a practical compliance instrument. It provides a legal basis to handle products that would otherwise be prohibited, but only within a tightly defined framework. The prior notice requirement is central: failure to notify before first import/possession/distribution/sale/purchase for an exempted purpose can undermine the availability of the exemption.

From an enforcement perspective, the conditions in Section 6—especially the duty to take reasonable steps to prevent diversion and the short reporting window after awareness of non-exempt use—create clear compliance obligations. These provisions are designed to ensure that exempt products do not leak into ordinary commercial channels or are not used for prohibited purposes. For counsel, this means advising on internal controls: segregation of exempt products, documented purpose tracking, supplier and distributor contract terms, audit trails, and incident response procedures to meet the “within 3 days” notification requirement.

Finally, the Order’s time-limited nature (with many permissions running until 31 December 2026) requires calendar-based compliance management. Entities relying on the exemption must monitor expiry and renewal (if any) and ensure that their research and development timelines align with the permitted handling period.

  • Tobacco (Control of Advertisements and Sale) Act (Chapter 309) (authorising provisions and the prohibitions from which exemptions are carved out)
  • Tobacco (Control of Advertisements and Sale) (Prohibited Tobacco Products) Regulations 2014 (G.N. No. S 769/2014) (“Prohibited Tobacco Products Regulations”)
  • Animals and Birds (Care and Use of Animals for Scientific Purposes) Rules (Cap. 7, R 10) (licensing requirement where animal testing is involved)

Source Documents

This article provides an overview of the Tobacco (Control of Advertisements and Sale) (Prohibited Tobacco Products and Imitation Tobacco Products) (Exemption) Order 2018 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.

Written by Sushant Shukla

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