The binding consultation of the Directorate General of Taxes number V1211-25 of July 3, 2025, raises different doubts about whether certain products are part of the objective scope of the Tax on Liquids for Electronic Cigarettes and other Tobacco-related Products.

“The consultant asks whether the products listed below, which she describes as follows, are part of the scope of the tax:

…Nicotine salts: Vape liquid formulated with nicotine salts, designed for faster absorption and a smoother throat hit. It comes in containers of up to 10 ml, ready for immediate use in vaping devices. This product contains the active ingredient (nicotine), so it is intended for direct consumption without the need for additional handling.

…All the products described above, being liquids ready for use by the consumer in electronic cigarettes or similar vaporizing devices, are considered by this Governing Body to fall within the scope of the tax.”

And as for the aromas: “…this Governing Body considers, since the end-use is use in electronic cigarettes or similar vaporizing devices, that the so-called bases (mixtures of vegetable glycerin and propylene glycol in different proportions), flavor liquids in Longfill format (flavor concentrates in partially empty containers designed for the consumer to add the vegetable glycerin/propylene glycol base and, optionally, nicotine), flavors mixed with glycerin and/or propylene glycol, and nicokits (nicotine diluted in propylene glycol, vegetable glycerin or in a composition of both or other liquids), should be included within the scope of the tax…”

In light of this response, the measures have been registered with validity since October 17th. TARIC with the following headings and items:

• Section 0L1: Electronic cigarette liquid that does not contain nicotine or contains 15 milligrams of nicotine or less per milliliter of product: 0.15 euros per milliliter.

Products of the following tariff heading:

3302 Mixtures of odoriferous substances and mixtures, including alcoholic solutions, based on one or more of these substances, of the types used as raw materials for industry; other preparations based on odoriferous substances, of the types used for the preparation of beverages:

3302909000: The others

• Section 0L4: Other nicotine products: 0.10 euros per gram:

2939791000: Nicotine and its salts, ethers, esters and other derivatives of these products.

As a consequence of the registration of these measures, the key to be entered in the data sub-element 18 09 060 "nationalAdditionalCode" of the H1 import document (former box 33, sub-box 5 of the) must be taken into account. SAD) when importing these products, indicating together with the heading corresponding to the imported product the code “S” when circulation under a suspension regime is required by introducing them into a factory or tax warehouse after their release for free circulation, or the code “N” when it is an import of products not included in the objective scope of the Tax on Liquids for Electronic Cigarettes and other Tobacco-related Products.

Both tariff items have also been included in the EMCS internal in order to be able to circulate the aforementioned products (aromas or salts) under a suspension regime when appropriate.