Tax

US regulatory tracker: Enacted state law June

3rd June 2022 - Regulatory trackers |

Welcome to the US enacted state law regulatory tracker, updated every month and exclusively focused on state law ( federal and local law are not considered).
This tracker, updated every month, allows you to interact and filter information in the regulatory map below. Select the regulatory area and filter countries by our analysis of the level of regulatory stringency in each area.

Stakeholder event on tobacco taxation in the EU held today…

18th May 2022 - Alerts | Europe |

Market report: the vape market in the Czech Republic

24th March 2022 - Market reports |

The Czech Republic, which incorporated the EU Tobacco Products Directive (TPD) into its domestic legal system in 2017, presents a developed vape market that is projected to grow in the future due to increased interest, new products entering the market and overall affordability

Global regulatory tracker: regulatory burden index January 2022

8th February 2022 - Regulatory trackers |

Welcome to the ECigIntelligence regulatory burden index (ERBI), where we provide a clear and concise overview of the different levels of regulatory burden imposed on e-cigarettes around the world. The index, downloadable here as a consolidated Excel file, is a result of our in-house research of 23 key variables and our in-depth knowledge of markets […]

Regulatory report: Kuwait, October 2021

26th October 2021 - Regulatory reports |

Kuwait has allowed the importation and distribution of vaping products since 2016. In 2020 it introduced the use of the United Arab Emirates’ (UAE’s) current regulations for specifications, sale and use, while preparing and debating its own future regulations

Regulatory report: France, June 2021

21st June 2021 - Regulatory reports |

This report details the regulatory framework for e-cigarette products in France, including age, product, packaging and advertising restrictions, public usage, notification requirements, taxation and sanctions

Regulatory report: Jordan, June 2021

9th June 2021 - Regulatory reports |

Vapour products were legalised in Jordan in 2019. This report offers an overview of the current regulatory regime for such products, covering everything from product and age restrictions to taxation and sanctions

Regulatory report: Serbia, June 2021

7th June 2021 - Regulatory reports |

Serbia is likely to be the last country in the Balkans region of southern Europe to apply specific regulation to e-cigarettes. This report considers what laws and rules currently apply, and how they could change

Regulatory report: Japan, May 2021

10th May 2021 - Regulatory reports |

This report provides an overview of the current laws and restrictions around e-cigs in Japan, focusing on areas such as advertising, labelling and packaging, age and product restrictions, taxation and enforcement

Regulatory report: Italy, April 2021

29th April 2021 - Regulatory reports |

This report offers a thorough analysis of the current regulatory regime in Italy for e-cigarettes, covering all aspects of law from age and product restriction to packaging and labelling, and advertising and tax

Regulatory report: Poland, April 2021

14th April 2021 - Regulatory reports |

The Polish e-cigarette market is one of the most constrained by regulation in Europe. This report covers the current regime for vaping products, including the latest legal changes and the likely impact of a recent tax rise

Looming threat for China’s vape industry

17th December 2020 - Press releases |

FOR IMMEDIATE RELEASE China’s e-cigarette industry at mercy of sceptical government Beijing’s attitude could make or break growing vape sector in China Tougher official action on e-cigarettes could hit China’s growing e-cigarette market in the near future. A major new ECigIntelligence report suggests that the past laissez-faire attitude of Beijing is unlikely to return, and […]

Regulatory report: UK, November 2020

24th November 2020 - Regulatory reports |

The Tobacco and Related Products Regulations 2016 transposed the EU Tobacco Products Directive (TPD) in the UK. It is expected to be reviewed in 2021. This report provides an overview of the current regime in place in the UK

Regulatory report: Albania, August 2020

7th August 2020 - Regulatory reports |

Although not yet an EU member, Albania – to an extent – replicated the EU Tobacco Products Directive (TPD) into domestic law in 2019 through the amendment to the Law on the Protection of Health from Tobacco Products

US Regulatory tracker: state executive orders banning flavours

18th June 2020 - Regulatory trackers |

Keep track of the rapidly changing state level regulations with regards to the recent executive orders issued by the state executive branches.
We continue to update this tracker regularly to ensure that you have the latest information regarding the rapidly changing regulatory and judicial developments in the current states and any others that may follow suit.

Regulatory report: Sweden, March 2020

24th March 2020 - Regulatory reports |

This regulatory report provides in-depth analysis of the current vaping regulations in Sweden, including laws around advertising and marketing, labelling and packaging, notification, public usage, tax and more

Czech Republic regulatory report

19th December 2018 - Regulatory reports |

This regulatory report on the Czech Republic includes updates on the regulatory landscape, product restrictions, labelling and packaging, obligation to notify, public usage, taxation, and enforcement

Lithuania regulatory report

26th November 2018 - Regulatory reports |

This report on e-cig regulation in Lithuania contains updates on age and product restrictions, obligation to notify, public usage, advertising and marketing, taxation, enforcement, and bills currently under debate

Texas regulatory report

15th November 2018 - Regulatory reports |

Our latest report on e-cig regulation in Texas has updates on age restrictions, notification, retail channels, public usage, advertising and marketing, relevant laws and relevant bodies

Vaping laws expanded: Germany regulatory report

30th October 2018 - Regulatory reports |

In our latest look at the regulatory landscape in Germany, we find a bill amending the German Tobacco Products Law is being considered which could prohibit all outdoor advertising, while a bill that would have extended restrictions to nicotine-free products has been dropped

Ukraine regulatory report: TPD beyond the EU?

12th March 2018 - Regulatory reports |

Ukraine’s current regulatory setup is lenient on e-cigs but with politicians keen to foster stronger links with the EU, and with acts now in force to strengthen existing relations, it’s only a matter of time before the European Union Association Agreement leads to tighter regulations

Ontario report: Open systems dominate but new legislation looms

19th December 2017 - Market reports |

In our latest look at Canada, we find that open system products dominate, taking up approximately 85% of the Ontario market, with a high prevalence of basic models. Most sales come through the offline channel, and we believe there are around 400 vape stores in Ontario, predominantly independents. Online analysis found 12 out 20 top national websites operate from Ontario. Furthermore, Ontario is the home province for multiple Canadian e-liquid brands. A new bill – The Smoke-Free Ontario Act –  will provide a very restrictive legal framework. We believe this bill will have a negative impact on the growth and development of e-cig market.

California: vaping treated as if it was tobacco

24th March 2017 - Regulatory reports |

In this March 2017 look at regulations in California, we find that nicotine-containing products are subject to a wholesale tax of 27.3%. This tax rate will be revised periodically. Vaping in the state is treated as tobacco in regards to public usage.

Poland regulatory report: e-cigs regulated as tobacco

30th September 2016 - Regulatory reports |

Recent legislation transposes the EU’s Tobacco Products Directive into Polish law and regulates e-cigarettes in the same way as tobacco.

This means advertising and vaping are banned in public places are banned, in line with the restrictions on combustible tobacco products.

Croatia regulatory report: TPD finally being transposed

23rd September 2016 - Regulatory reports |

E-cigarette products are in the process of being regulated in Croatia, by transposing the Tobacco Product Directive (TPD), once the government is established. We expect the Draft Act on Restriction of the Use of Tobacco Products to be passed by the end of 2016, or early 2017. The delay in transposition led the European Commission (EC) to take an infringement decision against Croatia.

France regulatory report: public spaces relaxed, ads banned

5th September 2016 - Regulatory reports |

One of the world’s largest e-cig markets, France has transposed the Tobacco Products Directive (TPD) in several pieces of legislation, starting with the Health Law plus decrees and ordinances with more detailed product specific regulation for e-cigarettes.

The most stringent provision has been an almost complete ban on any type of advertising and sponsorship, which equalises the e-cig regime with that of tobacco.

Report: Netherlands market shrinks but promises stability

1st September 2016 - Market reports |

  There may be more recent ECigIntelligence reports on this territory. Please visit the home page for the Netherlands or the advanced search page.         Executive summary   Market size is down, but tending to stabilise without further decline or growth in the near future. The number of daily vapers has shrunk; prices are lower too, […]

Irish regulatory report: TPD law includes unusual packaging rule

12th August 2016 - Regulatory reports |

  There may be more recent ECigIntelligence reports on this territory. Please visit the home page for Ireland or the advanced search page.       Executive summary   Ireland’s transposition of the TPD has been quite straightforward, with no tax on e-cigs, and advertising restricted as per the TPD. There is one unique restriction in Ireland’s law, however. […]

Regulatory report: Estonia, Latvia, Lithuania

3rd August 2016 - Regulatory reports |

  There may be more recent ECigIntelligence reports on these territories. Please visit the full list of regulatory reports, or the advanced search page.       Executive summary   Estonia, Latvia and Lithuania are often collectively known as the Baltic states; these adjacent countries are located in north-eastern Europe at the easternmost edge of the European Union […]

Romania regulatory report: tax regime in place, TPD on the way

14th February 2016 - Regulatory reports |

  There may be more recent ECigIntelligence reports on this territory. Please visit the full list of regulatory reports, or the advanced search page.       Executive summary   Tax is levied on e-cigs and e-liquid from 1st January 2016. Apart from taxation, e-cigarettes are mainly unregulated in Romania. From May 2016 onward, new legislation comes into […]

Finland regulatory report: pharma regime ending, new rules arriving

9th February 2016 - Regulatory reports |

  There may be more recent ECigIntelligence reports on this territory. Please visit the home page for Finland or the advanced search page.         Introduction   Nicotine-containing e-cigarettes, currently illegal in Finland unless a medical licence has been obtained, will become legal from May 2016 and be treated as tobacco-related products. Despite this liberalisation, however, prohibitions […]

Regulatory report: France, December 2015

24th December 2015 - Regulatory reports |

  There may be more recent ECigIntelligence reports on this territory. Please visit the home page for France or the advanced search page.     Executive summary   One of the largest e-cig markets, France has enacted regulations specific to e-cigarettes (inter alia, nicotine concentration, labelling and advertising); these regulations do not place an excessive burden on the industry […]

Hungary regulatory report: an end to mandatory pharma licensing

13th November 2015 - Market reports , Regulatory reports |

Hungary’s transposition of the EU Tobacco Products Directive will do away with the current mandatory pharmaceutical licensing requirement for e-cigarettes – which has resulted in no nicotine-containing products being legal in the country – and allow them to be sold as consumer products. As this great change approaches, our in-depth report on Hungary includes: Regulatory landscape • Current national regulatory framework • Age restrictions • Packaging and product restrictions • Notification requirements • Retailing restrictions (including cross-border and distance sales) • Public usage • Advertising and marketing restrictions • Taxation • Case law • Enforcement • The missing pieces of the TPD jigsaw • Graphic: how Hungarian e-cigarette regulation will change

Regulatory report: UK gears up for fragmented TPD transposition

3rd November 2015 - Regulatory reports |

  There may be more recent ECigIntelligence reports on this territory. Please visit the home page for the United Kingdom or the advanced search page.     Introduction The central government has started to transpose the Tobacco Products Directive (TPD). At the same time, the regional government of Wales wants to impose a smoking-style public place usage restriction while […]

E-cigarettes in the UK: regulations, politics, and consultations

2nd November 2015 - Regulatory reports |

  There may be more recent ECigIntelligence reports on this territory. Please visit the home page for the United Kingdom or the advanced search page.       To provide further insight on the developing UK regulatory scene for e-cigarettes, we have collated this in-depth companion to Regulatory report: UK gears up for fragmented TPD transposition for ECigIntelligence readers. […]

Implementing the TPD: what Europe will do next

23rd July 2015 - Regulatory reports |

Executive summary • Background • Implementing acts and reports • Implementing act: reporting format • Implementing act: refill mechanisms • Report: potential public-health risks • The regulation-makers • External contractors and the expert group • What lies ahead? • A European excise tax on e-cigs? • Timeline

Updated: the WHO’s influence on global e-cig regulation

11th September 2014 - Regulatory reports |

What the FCTC is • A global treaty • Broad scope of regulation • The regulatory framework • The FCTC in practice • No enforcement powers • Enforcement by signatories • Self-reporting • Shadow reporting • Influence on European legislation • Promoting tobacco regulation in the developing world • What does the FCTC mean for e-cigarettes • Current status of e-cigs • Political will to regulate • Structural barriers • Non-binding, but influential • Exclusion of e-cig firms • Regulatory options in detail

In depth: the complexity of U.S. e-cigarette regulation

3rd July 2014 - Regulatory reports |

The multi-layered, multi-jurisdictional regulatory landscape • The structure of federal and state e-cig regulation • Trends in state government regulation • Trends in local government regulation • Case study: regulation of e-cigarettes in California • Deep dive: restriction of e-cig use in “public places” by state and local governments