Description
While neither the European Union nor the United States currently has a common excise tax on vaping products or a common framework that applies throughout all jurisdictions, such taxes have been enacted in around half of EU member states and US states. Russia taxes both e-liquids and hardware, and official data shows a sudden rise in revenues collected for imported e-liquid products in 2019. This report details both the tax policies and the revenue taken from taxes on e-cigarette products across the EU, US and Russia.