Background: In June 2018 Lithuania’s Parliament (Seimas) approved amendments to the excise law which subjected vapor products to taxation for the first time. The amendments created a new tax category for heated tobacco products which are defined as “tobacco products prepared to be used only in special electronic device, in which they are heated and do not burn, that are not cigars, cigarillos, cigarettes and smoking tobacco.”
The amendments introduced a specific tax of 68.6 euros per kilogram of tobacco. The tax on heated tobacco products went into effect on 1 March 2019.
An unofficial English translation of the amendments relevant to vapor products can be found here.
The current rate of excise tax is 113 euros per kg.