Belgium: The government will introduce an excise tax and tax stamps for both nicotine-containing and nicotine-free e-liquids starting on 1st January 2024. This will also apply to products mixed by the final users such as base liquids (PG, VG), booster liquids, and flavours (concentrated or not) when they are offered in the context of the sale of e-cigarettes. The excise tax » Continue Reading.