Tobacco tax: nicotine-containing substances in e-cigarettes taxable

E-cigarettes in which liquids are vaporised with the help of an electronic vaporiser have so far not been covered by the Tobacco Tax Act and accordingly not taxed. Now the liquids used for vaporisation are to be subject to taxation. This was announced by the German customs administration against the background of the changes due to the Tobacco Tax Modernisation Act, which came into force on 1 July 2022.

The nicotine-containing substances used in e-cigarettes have been tax objects within the meaning of the Tobacco Tax Act since 1 July 2022 and as such are also subject to tobacco tax.

In the case of release for free circulation, in particular by removal from the tax warehouse, import from a third country/territory and purchase from other Member States for commercial purposes, the tax stamps must already be used before the tobacco tax arises.


Reminder - Changes from 1 July 2022

Law on the Modernisation of Tobacco Tax Law


German Customs Administration

Federal Ministry of Finance