The Income and Sales Tax Department (Jordan) confirmed that shisha tobacco traders in Jordan must stop selling loose shisha tobacco in the local market starting April 1, 2026. The decision is based on the regulations, controls, and conditions governing the licensing and operation of shisha tobacco factories issued in 2025.
اضافة اعلان
In a statement on Monday, the department said that from that date onward, shisha tobacco will only be allowed to be sold in officially approved packaged containers that comply with conditions set by the Income and Sales Tax Department and the Jordan Customs Department. The product will no longer be permitted to be traded or sold in loose form.
The department explained that the measure aims to regulate the manufacturing and distribution of shisha tobacco in the Kingdom, strengthen oversight in all its forms, and ensure compliance with applicable laws and regulations.
It called on all shisha tobacco traders to take the necessary measures before the implementation date to ensure adherence to the specified rules and instructions.
The department added that, in order to regulate and control the manufacturing of shisha tobacco in the Kingdom—defining the legal and operational requirements, tax obligations, and conditions that must be met in shisha tobacco factories—new standards, controls, and conditions for licensing and operating such factories were adopted for 2025. This decision is based on the provisions of Paragraph (B) of Article 75 of the General Sales Tax Law of 1994 and its amendments.
Key Regulations and Conditions
Location: The licensed site for establishing a shisha tobacco factory must be within industrial cities or industrial zones that permit such activities and must not be located in areas classified as agricultural, residential, or designated for non-industrial activities.
Factory Area: The production area must not be less than 1,000 square meters, which is considered sufficient to meet production needs according to public safety standards.
Employees: The factory must employ at least 10 permanent Jordanian employees, all registered with social security in accordance with the law.
Production Standards: Shisha tobacco must be produced in accordance with the standards and minimum requirements issued by the Jordan Standards and Metrology Organization.
Records and Documentation: The factory must maintain computerized accounting records and proper documentation for financial transactions and final financial statements, audited by a licensed auditor.
Tax Compliance: Factories must submit monthly sales tax returns and general sales tax declarations every two months and pay taxes on time without delay.
Regulatory Systems: Factories must register on systems that allow for tax monitoring and other regulatory oversight procedures.
Inventory Systems: Proper inventory systems must be maintained for production inputs and outputs to allow tax auditing.
Damaged Goods: Damaged products must be recorded accurately in official records and may only be disposed of in accordance with the law and under direct supervision of relevant authorities.
Guarantees: Factories must provide the guarantees and financial bonds required by government departments when completing official procedures.
Ban on Loose Sales: Selling shisha tobacco loose in the local market will not be permitted; it must be sold in approved packages starting April 1, 2026.
Adjustment Period: Existing shisha tobacco factories will be granted a maximum period of one year to bring their operations into compliance with these regulations.The Income and Sales Tax Department (ISTD) has affirmed that Mu'assel traders in the Kingdom must cease selling "loose" (bulk) Mu'assel in the local market effective April 1, 2026. This directive is based on the "Criteria and Conditions for Licensing and Operating Mu'assel Factories for the Year 2025."
In a statement released on Monday, the Department emphasized that from this date forward, Mu'assel sales in the local market will be restricted to authorized, standard packaging that meets the specifications set by the ISTD and the General Customs Department. Trading or selling loose Mu'assel will be strictly prohibited thereafter.
The Department explained that this measure aims to regulate the manufacturing and trade of Mu'assel, enhance oversight, and ensure compliance with current legislation. All traders are urged to take necessary steps before the implementation date to ensure adherence to the specified regulations.
To define the operational, legal, and tax obligations for factories, the following criteria and conditions for the year 2025 have been adopted, pursuant to Article 75 (Paragraph B) of the General Sales Tax Law of 1994 and its amendments:
Location: Factories must be situated within designated industrial cities or zones. Locations classified as agricultural, residential, or non-industrial are prohibited.
Factory Space: The production area must be at least 1,000 square meters to meet production requirements and public safety standards.
Personnel: Factories must employ a minimum of 10 permanent Jordanian employees, all of whom must be registered with the Social Security Corporation.
Production: Mu'assel must be produced in accordance with the minimum standards issued by the Jordan Standards and Metrology Organization (JSMO).
Records and Documentation: Factories must maintain computerized accounting records and necessary documents for financial auditing and final statements, audited by a certified auditor.
Tax Compliance: Monthly special sales tax returns and bi-monthly general sales tax returns must be filed and paid on time without delay.
Monitoring Systems: Factories must register on systems that allow for tax audits and all other regulatory procedures.
Inventory Systems: Proper systems for tracking raw materials, inputs, and outputs must be in place for tax auditing purposes.
Damaged Goods: Damaged inventory must be documented in actual records. Disposal is prohibited except under the direct supervision of relevant authorities.
Guarantees and Bonds: Factories must provide the financial guarantees and bonds required by government departments to ensure legislative compliance.
Packaging Mandate: Loose Mu'assel sales are prohibited as of April 1, 2026; it must be sold in packaging approved by the ISTD and the Customs Department.
Grace Period: Existing Mu'assel factories are granted a grace period of no more than one year to rectify their status in accordance with these criteria.
Source: Al-Mamlaka TV
