The European Commission has proposed a harmonised EU-wide tax framework for all tobacco and nicotine products to reduce illicit trade, administrative burdens, and overall consumption. However, the proposal’s impact analysis for novel nicotine products creates significant uncertainty, as it relies on broad assumptions due to a lack of specific data.
This report analyses the impact that the new EU tax proposal will have on the novel nicotine market, looking specifically at e-cigarettes and nicotine pouches.
