Background: The Republic of Slovenia amended its Law on Excise Duties effective July 1, 2016. The revised law contains a new class of tobacco products subject to excise tax. Article 81 includes “products intended for inhalation without combustion” among tobacco products that are subject to the excise tax. According to Article 85 products intended for inhalation without combustion are comprised of “manufactured tobacco intended for heating” and “liquid containing nicotine” (also called electronic cigarettes).

Article 86 stipulates that the excise tax applied to “liquid containing nicotine” is a specific amount of euros per milliliter of liquid.



Categorised in: Country, Electronic cigarettes, Excise tax, Slovenia

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