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News | EU Electronic Cigarette New Regulations undergo significant changes! Attention should be paid to these changes starting from 2026

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LCS

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Post time:

2025-12-23

Proposal for the EU Tobacco Consumption Tax Directive

In July 2025, the European Commission proposed a tax on nicotine products, aiming to establish a unified minimum consumption tax rate standard for all European member states.

Proposed measures regarding electronic cigarettes:

1. Set a minimum consumption tax standard based on nicotine content:

· (Nicotine≤5mgml):0.12€/mL

· (Nicotine≥l5mg/ml):036€/mL

2. Allow member states to set ad valorem taxes based on retail prices (with tax rates of 20% and 40% respectively)

3. The tax rate will be adjusted every three years based on the purchasing power level of one-third of the member countries

Timeline and Process:

·The new regulations are scheduled to take effect on January 1, 2028

·We are currently in negotiations with multiple countries that have objections to the proposal

·The proposal must be unanimously agreed upon by all member states before it can be passed

Core time nodes:


·In 2026, Portugal/Spain will ban non tobacco flavors; TPD new regulations implemented (nicotine concentration and capacity tightened)

·2027.2: Mandatory implementation of removable/replaceable batteries

·2028.1: New regulations on electronic cigarette consumption tax to come into effect (graded taxation based on nicotine content: ≤ 5mg/mL → 0.12 €/mL; ≥ 15mg/mL → 0.36 €/mL)

·2027-2028: TPD3 pending review, TED taxation directive under discussion

Taste restrictions have been implemented in various countries:

Finland/Lithuania/Hungary and other countries directly ban non tobacco flavors;

Estonia/Denmark only retains tobacco and mint flavor

EU electronic cigarette regulation continues to tighten, compliance and traceability have become mandatory courses for enterprises!

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