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A business association has requested clarification on whether various vaping products (nicotine salts, 10ml bottles, shortfills, and disposable devices) are subject to tax. The Directorate-General for Taxes (DGT) has confirmed that they are included, as are components sold separately for mixing purposes. However, pure glycerin and propylene glycol are excluded unless their labelling specifically indicates they are intended for vaping use.
Question raised: Whether certain products fall within the objective scope of the Excise Duty on Liquids for Electronic Cigarettes and other Tobacco-related Products.
Liquids for electronic cigarettes, with or without nicotine, that may be used for consumption or for refilling devices, fall within the objective scope of the tax. This includes products already mixed or components sold separately (bases, flavorings, nicotine kits) if their intended use is for use in vaporization devices. However, vegetable glycerin or propylene glycol marketed in pure form are not subject to taxation, unless their packaging or labeling specifically indicates that they are for use in electronic cigarettes or similar devices.
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