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IAE News

New items published in the INFORMA programme during November

146099 - RATES - SALE OF ELECTRONIC CIGARETTES THROUGH AUTOMATIC MACHINES

The sale of vapers or electronic cigarettes must be classified under section 664.9 of the first section of the Tariffs - Retail trade of various articles nec by automatic devices, except for food, beverages and tobacco. This is because this heading corresponds to the nature of the article sold, since the electronic cigarette is a tobacco substitute for smokers who do not have it.

146100 - RATES - WHOLESALE TRADE ELECTRONIC CIGARETTES

The wholesale trade of electronic cigarettes should be classified under heading 619.9 of the first section of the Tariffs , -Wholesale trade of other products nec -. Registration under this wholesale trade category authorizes the retail trade of the same items in the same establishment where the wholesale sale is made.

146101 - RATES - STREET SELLING ELECTRONIC CIGARETTES

The street sale of electronic cigarettes and tobacco accessories must be registered in section 663.9 of the first section of the Tariffs , - Retail trade outside a permanent commercial establishment of other types of merchandise nec -.

146102 - RATES - AUTOMATIC MACHINES FOR LUGGAGE PROTECTION

The service provided for the protection of luggage through automatic machines must be classified in section 969.7 of section 1 -Other automatic machines-.