Background: Finland’s Tobacco Excise Tax Act was amended on 9 December 2016. Section 2 of the Act was modified so as to define liquid used in electronic cigarettes as a tobacco product. According to Section 7 of the Amended Act the term “liquid used in electronic cigarettes” refers to nicotine liquid and nicotine-free liquid intended for vaporising as provided for by the Tobacco Act Section 2.
Sales of nicotine containing liquids were prohibited in Finland prior to 15 November 2016.
Tax Tables C and D of the Appendix were amended to apply a tax of € 0.30 per ml of e-liquid.
Amendments to the Tobacco Excise Tax Act went into effect on 1 January 2017.