The provisions were conditioned by the imposition of an up to 100% high tax rate on the suppliers. The product is banned for individuals under the age of 18. The decision appears to be in accordance with the Saudi Crown Prince Mohammed bin Salman’s Vision 2030 reform plan. The plan calls for opening the Saudi kingdom to the world. Saudi Arabia has recently allowed women to drive and lifted the ban on cinemas and artistic festivals. However, the proposal does not make reference to the ban of “shisha” in public places imposed a few years ago in Saudi Arabia.