Law No. 4961 on Tax Reform, Selective Consumption Tax

English N/A English Translation N/A
March 10, 1972

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

Law No. 6820 Amending Selective Consumption Tax

English N/A English Translation N/A
November 3, 1982

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

Law No. 6826 on General Sales Tax

English N/A English Translation N/A
November 8, 1982

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

Law No. 6879 on Tax of Imported Goods

English N/A English Translation N/A
July 21, 1983

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

Law No. 6986 on Tariffs and Customs Agreement

English N/A English Translation N/A
May 3, 1985

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

Decree No. 20196-S of 1990 on Control of Ads and Smoking Regulations (as amended)

English N/A English Translation N/A
June 25, 1991

Note: This decree is no longer in effect. We are providing it here for informational purposes only.

Law No. 7319 of 1992 Creating the Office of Ombudsman (as amended)

English N/A English Translation N/A
November 11, 1992

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

Law No. 7472 of 1994 on Consumer Protection (as amended)

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

Law No. 7501 on Smoking Law Regulations

Note: This law is no longer in effect. We are providing it here for informational purposes only.

Executive Decree No. 25234 on Regulations on Law to Promote Competition, Consumer Protection

English N/A English Translation N/A
July 1, 1996

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

Executive Decree No. 25462-S on Smoking Law Regulations

Note: This decree is no longer in effect. We are providing it here for informational purposes only.

Law No. 7972 on Cigarette Taxes for Social Security Plan

English N/A English Translation N/A
December 24, 1999

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

Executive Decree No. 31616-S on Promotions & Sponsorships

English N/A English Translation N/A
May 20, 2003

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

Law No. 495-06 on Tax Correction

English N/A English Translation N/A
December 28, 2006

Note: This law has not been reviewed by our legal staff and was not relied upon for purposes of our analysis. We are providing it here for informational purposes only.

General Law No. 9028 on the Control of Tobacco and its Harmful Effects on Health

COMMENTS: General Law for the Control of Tobacco and its Harmful Effects on Health, Legislative Decree No. 9028 is the main legislation for tobacco control and regulates, among other things, smoke free places; tobacco advertising, promotion and sponsorship; and tobacco packaging and labeling.

The Original Language file contains amendments through September 5, 2019. The English translation does not include these amendments.

Executive Decree No. 37185-S, Regulation of the General Law for the Control of Tobacco and its Harmful Effects on Health

COMMENTS: Executive Decree No. 37185-S, Regulation of the General Law for Control of Tobacco and its Harmful Effects on Health, contains the implementing regulations issued under the General Law for Tobacco Control which regulate, among other things, smoke free places and tobacco advertising, promotion and sponsorship.

In the English translation, only excerpted portions of the legislation that are relevant to the review have been translated into English.

Ministry of Health Resolution No. 6094 Designating the Unit Responsible for Approving Health Warnings

English N/A English Translation N/A
July 19, 2013

COMMENTS: Ministry of Health Resolution No. 6094 designates the Director of Health Marketing as the entity within the Ministry of Health responsible for approving the health warnings to be displayed on tobacco product packages.

Ministry of Health Directive No. 6095, Guidance Establishing the Contents of Pictorial Health Warnings

COMMENTS: Directive No. 6095 was issued by the Ministry of Health in July 2013 and contains the design, placement, and contents of six authorized pictorial health warnings warnings. The warnings were required to appear on packaging beginning September 18, 2014.

Ministry of Health Directive DM-RM-6540-2013 on the Interpretation of Law No. 9028

English N/A English Translation N/A
October 1, 2013

COMMENTS: Directive DM-RM-6540-2013 on the Interpretation of Law No. 9028 was issued by the Minister of Health to clarify questions related to the display of tobacco products and price lists at points of sale. This was subsequently repealed by Directive DM-JM-3274-2018.

Executive Decree No. 37778-S, Regulation for the Labeling of Tobacco Products and Tobacco Derivatives

COMMENTS: Executive Decree No. 37778-S, Regulation for the Labeling of Tobacco Products and Tobacco Derivatives, contains the implementing regulations issued under the General Law for Tobacco Control which regulate tobacco product packaging and labeling.

Ministry of Health Directive No. 4979, Guidance Establishing the Contents of Pictorial Health Warnings

English N/A English Translation N/A
November 19, 2014

COMMENTS: Directive No. 4979 was issued by the Ministry of Health in November 2014 and establishes the contents and other requirements of the second round of pictorial health warnings. The warnings were required to appear on packaging beginning November 19, 2015 (12 months after the date of publication).

Ministry of Health Directive No. 4960, Guidance Establishing the Contents of Pictorial Health Warnings

English N/A English Translation N/A
December 10, 2015

COMMENTS: Directive No. 4960 was issued by the Ministry of Health in November 2015 and establishes the contents and other requirements of the third round of pictorial health warnings. The warnings were required to appear on packaging beginning December 10, 2016 (12 months after the date of publication).

Ministry of Health Directive No. 4482, Guidance Establishing the Contents of Pictorial Health Warnings

English N/A English Translation N/A
November 9, 2017

COMMENTS: Directive No. 4482 was issued by the Ministry of Health in September 2017 and establishes the contents and other requirements of the fourth round of pictorial health warnings. The warnings are required to appear on packaging beginning November 9, 2018 (12 months after the date of publication).

Ministry of Health Directive DM-JM-3274-2018

COMMENTS: Directive DM-JM-3274-2018 repeals Directive DM-RM-6540-2013, which clarified provisions related to the display of tobacco products and price lists at points of sale. Under Directive DM-JM-3274-2018, the Minister of Health ordered display cabinets to be covered so that tobacco products are not visible at points of sale.

Ministry of Health Directive MS-DM-JG-6335-2019

English N/A English Translation N/A
December 2, 2019

COMMENTS: Directive MS-DM-JG-6335-2019 was issued by the Ministry of Health in December 2019 and extends the fourth round of pictorial health warnings to December 31, 2020. In addition, the directive establishes the contents of the fifth round of pictorial health warnings, which are required to appear on packaging from January 1, 2021 to December 31, 2021.

Ministry of Health Directive MS-DM-JG-7707-2020

English N/A English Translation N/A
December 10, 2020

COMMENTS: Directive MS-DM-JG-7707-2020 was issued by the Ministry of Health in December 2020 and establishes the contents of the sixth round of pictorial health warnings. The warnings are required to appear on packaging from January 1, 2022 until December 31, 2022.

Ministry of Health Directive MS-DM-JG-6584-2021

English N/A English Translation N/A
December 3, 2021

COMMENTS: Directive MS-DM-JG-6584-2021 was issued by the Ministry of Health in December 2021 and establishes the contents of the seventh round of pictorial health warnings. The warnings will be required to appear on packaging from January 1, 2023 until December 31, 2023.

Law No. 10066 on Regulation of Electronic Nicotine Delivery Systems (ENDS), Electronic Non-Nicotine Delivery Systems (ENNDS), and Electronic Devices that Use Heated Tobacco and Similar Technologies

COMMENTS: Law No. 10066 regulates e-cigarettes with and without nicotine and heated tobacco products. The law addresses use in public places, sales to minors, and taxes. 

To the best of our knowledge, all laws provided here are in effect as of July 29th 2022, unless otherwise noted.