18.14 International regulatory overview

Last updated: September 2022

Suggested citation: Jenkins, S, Greenhalgh, EM, Grace, C & Scollo, MM. 18.14 International regulatory overview. In Greenhalgh, EM, Scollo, MM and Winstanley, MH [editors]. Tobacco in Australia: Facts and issues. Melbourne: Cancer Council Victoria; 2023. Available from:  https://www.tobaccoinaustralia.org.au/chapter-18-e-cigarettes/18-14-regulatory-overview 


Worldwide, there are a range of regulatory approaches applied to e-cigarettes. The three main approaches to e-cigarette regulation are to treat e-cigarettes as tobacco products, as consumer products, and/or as medicinal products.1 See below for a broad overview of e-cigarette regulations in the EU, the US, Canada, New Zealand, and the UK, as well as summaries of specific requirements/restrictions and countries that have introduced:

For a country-by-country summary of the legal/regulatory status of e-cigarettes, see Table 18.14.1. For a detailed summary of regulations in Australia, see Section 18.13. For an overview of the research on policies and programs to reduce e-cigarette use see . For an overview of the positions of key Australian and international government and health agencies on e-cigarettes and options for regulation see Section 18.15.

European Union (EU)

In February 2014, the current EU Tobacco Products Directive (TPD) was passed by the European Parliament and became law in April 2014. Member States had until May 2016 to transpose the new rules into national law. Article 20 of the TPD establishes a regulatory framework for e-cigarettes. E-cigarettes containing up to 20mg/ml of nicotine come under the TPD and are permitted to be made available as general consumer products (rather than under a medicines framework); but products containing a higher level of nicotine, or that are marketed with therapeutic claims will require marketing authorisation as medicines. The TPD also prohibits many forms of advertising and promotion of e-cigarettes (. Additional regulations include:

  • A size limit for e-liquids of 10ml for dedicated refill containers and 2ml for electronic cigarette cartridges and tanks
  • Safety mechanisms (such as childproof fastening and opening) for e-liquid containers, cartridges and tanks
  • Warnings on the two largest surfaces of the packs and any outside packaging covering at least 30% of the external area. These must state either ‘This product contains nicotine which is a highly addictive substance’ or the above plus ‘It is not recommended for use by non-smokers’.
  • Consumer information must also include instructions on use, information on addictiveness and toxicity, a list of all ingredients and information on nicotine content, and promotional materials on packs are prohibited.
  • Manufacturers and importers bear full responsibility for the quality and safety of their product and must notify detailed information about their products to competent authorities in each Member State.
  • Prohibition on cross-border advertising, promotion and sponsorship in line with that for tobacco products.
  • Prohibition on commercial communications in the media, on radio and in printed publications (with an exemption for publications intended exclusively for professionals).
  • Prohibition on cross-border sales.
  • Prohibition on certain additives, including vitamins and colours.
  • Member States are able to introduce extra safeguards, for example on age-limits and flavourings in electronic cigarettes.2

United States of America (US)

In the US, the Food and Drug Administration (FDA) formalised its arrangements so that all electronic nicotine delivery systems, including e-cigarette and vape pens, are now regulated under the Federal Food, Drug and Cosmetic Act (as amended by the Family Smoking Prevention and Tobacco Control Act) in August 2016.3   This rule gives the FDA regulatory control over the manufacture, import, packaging, labelling, advertising, promotion, sale and distribution of these products. Non-nicotine e-cigarette liquids will also fall under the FDA’s control if they are intended or reasonably expected to be used with or for the human consumption of a tobacco product (e.g. if intended to be mixed with liquid nicotine).4 Products which make a therapeutic claim (such as being an aid in cessation) are regulated as pharmaceutical products and are required to undergo assessment by the US FDA’s Centre for Drug Evaluation and Research, which oversees the safety and efficacy of pharmaceutical products.5 In 2022, the FDA received authorisation to regulate synthetic nicotine, having previously only had authority to regulate tobacco-plant based nicotine.6  

E-cigarette manufacturers in the US must comply with a range of provisions, such as submitting Premarket Tobacco Applications (PMTAs), reporting and registration. This also applies retroactively to products already on the market, whereby companies must seek authorisation to continue selling them in the US. The marketing authorisation is granted to products that have been determined by the FDA to be appropriate for the protection of human health, with respect to the risks and benefits of the product to the population, including users and non-users.7

Packaging of e-cigarettes containing nicotine must include a prescribed warning statement alerting the consumer to the presence of nicotine in the product. Sale of e-cigarettes to minors is prohibited, and sale by vending machines is restricted to adult-only facilities. The Child Nicotine Poisoning Prevention Act of 2015 also requires child-resistant packaging for e-liquid containers containing nicotine.

In the US, state, tribal and local governments may introduce additional regulations applying to e-cigarette products including regulations regarding taxation of products, sales to minors and restrictions on advertising and promotion.8


Since May 2018, e-cigarettes (regardless of nicotine content) are regulated under the Tobacco and Vaping Products Act (TVPA)9 in Canada. They are also subject to either the Food and Drugs Act (FDA)10 or the Canada Consumer Products Safety Act 11 , depending on the presence of therapeutic claims.  For vaping products subject to the FDA, manufacturers must obtain marketing authorisation from Health Canada prior to sale.

The TVPA prohibits sales to minors, as well as the sending and delivery of vaping products to those under 18. It also bans advertising that is appealing to youth, and prohibits lifestyle advertising, as well as on sponsorship promotion and the use of testimonials and endorsements. Display of e-cigarettes and packaging is prohibited at points of sale that would be seen by young persons.

The marketing and sale of e-cigarettes that contain certain additives is prohibited, and there are restrictions on the marketing of flavours used in vaping liquids.12 The nicotine concentration of vaping products is limited to a maximum of 20mg/ml.13 E-cigarette packaging must display the necessary information on emissions, health hazards, and health effects as required by Vaping Products Labelling and Packaging Regulations

The use of e-cigarettes is prohibited in places where smoking is prohibited.  Many subnational provinces and territories within Canada have additional restrictions on the use of e-cigarettes in public places and workspace.13

New Zealand

In New Zealand, the Medicines Act 1981 (Medicines Act) and the Smokefree Environments and Regulated Products Act 1990 (SFERPA) regulate the sale, advertising and use of e-cigarettes (the SFERPA having been amended in 2020 to include ‘vaping products'). The controls on vaping products in the SFERPA apply to both nicotine and non-nicotine products. Nicotine is a scheduled substance under the Medicines Act. It is illegal to sell a vaping product (with or without nicotine) while making a therapeutic claim, unless it has been approved for that purpose.

In Philip Morris v Ministry of Health [2018] NZDC 4478, the District Court found that all tobacco products (except types that are chewed or otherwise absorbed through the oral mucosa e.g. snus) may be lawfully imported, sold and distributed under the SFERPA. Therefore, the same SFERPA regulatory controls, including the ban on sales to minors and restrictions on advertising, apply to smoked tobacco, heated tobacco and vaping products that are manufactured from tobacco.

In addition, products that look like a tobacco product or smoking pipe and can be used to simulate smoking (toy tobacco products) cannot be sold to a person under 18 years, even if they do not contain nicotine.14

The Smokefree Environments and Regulated Products (Vaping) Amendment Act 2020 introduced restrictions on the advertising and sponsorship of vaping products, vaping in public spaces and e-cigarette flavours. Vaping is prohibited in workplaces, around schools and childcare centres, on public transport and vehicles carrying children. Retailers such as milk bars, service stations and supermarkets are limited to selling only tobacco, mint and menthol flavoured e-cigarette products, while specialist e-cigarette retailers can sell any flavours from their shops and websites.15

The United Kingdom (UK)

In the UK, e-cigarettes are primarily regulated under the Tobacco and Related Products Regulations 2016 (the Regulations). The UK Government endorses the use of e-cigarette products as part of a harm reduction strategy. E-cigarettes seeking to be regulated as medicines require approval through the standard licensing process. As of November 2021, only one e-cigarette product has been licensed as a medicine.16

Following the withdrawal of the UK from the EU, the regulations were amended under the Tobacco Products and Nicotine Inhaling Products (Amendment etc.) (EU Exit) Regulations 2019 and Tobacco Products and Nicotine Inhaling Products (Amendment) (EU Exit) Regulations 2020.13 However the regulations still implement the majority of the EU’s Tobacco Products Directive into the UK.

The nicotine concentration and additives used in e-cigarette e-liquid is subject to restrictions. Packaging of e-cigarettes and refill containers must be child- and tamper-proof, protected against breakage and leakage, and have a mechanism that ensures filling without leakage. The packaging must also include a prescribed warning statement alerting the consumer to the presence of nicotine in the product and constituent information. Sale of e-cigarettes to minors is prohibited and e-cigarette advertising and promotion is also restricted.17 However, a loophole in the legislation allows retailers and manufacturers to provide free samples of e-cigarettes products to people of any age.16

18.14.1 Bans on sales and use

Sale of all types of e-cigarettes is banned in 28 countries.17 A two-tier system is in place in some other countries, such as Australia, whereby non-nicotine e-cigarette sales are permitted, but nicotine e-cigarettes face additional restrictions or bans.12 , 18 China is scheduled to introduce a ban on e-cigarettes that do not contain nicotine in October 2022.19

Use of e-cigarettes is banned in at least 13 countries, including Argentina, Brazil, Brunei Darussalam, Cambodia, Colombia, Iran, Lao People's Democratic Republic, Nepal, Panama, Syrian Arab Republic, Thailand, Timor-Leste, and Turkmenistan.

18.14.2 Bans on sales to minors

At least 56 countries have introduced age restrictions for the purchase and/or use of e-cigarettes. The majority of country laws set the minimum age to 18 years, with the exception of Jordan, South Korea and Turkey, where the minimum age is 19 years and  Guam, Honduras, Niue, Palau, the Philippines and the US where the minimum age is 21.17

The effectiveness of banning sales to minors is discussed in Section 18.10.2.

18.14.3 Bans on use in public places

At least 53 countries, such as Belgium, Greece, South Korea, and Turkey, have banned the use of e-cigarettes in public spaces.17

Use in vehicles with minors is prohibited in Cyprus (18 years), Finland (15 years), New Zealand (18 years) and Slovenia (18 years). In Cyprus, use in a personal vehicle while a pregnant woman is present is also prohibited.15 , 20 In the UK, drivers using e-cigarettes can be penalised if police believe their e-cigarette use is impacting a person’s ability to drive safely.21

In the US, many states and local councils have adopted their own laws regarding the use of e-cigarettes. As of July 2022, there were 25 state laws restricting e-cigarette use in 100% smokefree venues (including bars, restaurants, gambling facilities and/or non-hospitality workplaces); 13 state laws restricting e-cigarette use in other venues (e.g. schools, state property, railways); 1006 local laws restricting e-cigarette use in 100% smokefree venues; and 737 local laws restricting e-cigarette use in other venues.22 In the UK, there is no national regulations concerning the use of electronic cigarettes in indoor public places, workplaces, or public transport.13

The effectiveness of smokefree policies is discussed in Section 18.10.1.

18.14.4 Product safety requirements

Globally, at least 38 countries have regulations on child safety packaging of e-cigarettes.17

In September 2015, 33 state attorneys general wrote to the US FDA, urging it to introduce a requirement for proper warning labels on liquid nicotine products and to adopt national standards for child resistant packaging of liquid nicotine products.23 , 24 The letter was put together in response to a dramatic increase in the incidence of liquid nicotine poisoning among children across the US. In December 2015, the US Senate approved national legislation requiring that nicotine e-liquid be sold in child-resistant packaging, consistent with US Consumer Product Safety Commission standards. The legislation was approved by the House of Representatives in January 2016, and appears to have entered into force on 28 January 2016.25 , 26

The EU Tobacco Products Directive mandated that e-cigarettes sold in Member States must adhere to safety standards (such as childproof fastening and opening) for e-liquid containers, cartridges and tanks by May 2016.27

18.14.5 Regulation of e-liquid ingredients Nicotine

At least 39 counties/jurisdictions regulate the concentration/volume of nicotine in e-cigarette products.17 The EU, Canada, UK and a number of other countries limit the nicotine concentration in vaping products to a maximum of 20mg/mL.2 , 17 , 28 Regulations being introduced in October 2022 in China will limit the nicotine concentration to a maximum of 200mg per e-cigarette and limit the maximum concentration of nicotine released per puff.19 Flavours

At least seven countries have adopted ‘characteristic flavour’ bans which prohibit the sale of e-cigarette products with ingredients that impart a characteristic flavour or aroma, except for tobacco flavour. Bans on characterising flavours with the exception of tobacco flavours were first introduced in Finland in 2016 and have since been implemented in Hungary (May 2022), the Netherlands (July 2022) and Lithuania (July 2022), and are scheduled to be implemented in China in October 2022, the Netherlands in January 2023 and the Ukraine in July 2023. Denmark and Estonia also ban non-tobacco characterising flavours in e-cigarette products with the exception of menthol flavours. Characterising flavours have also been banned in some Canadian provinces.29 , 30

In the US, a federal policy towards e-cigarette flavours is being developed, though the US FDA has so far denied market authorisation to e-cigarettes with flavours other than tobacco and menthol.29 A number of jurisdictions in the US have gone beyond the requirements of federal e-cigarette laws and have implemented bans on flavoured tobacco products and e-cigarettes, including California, Massachusetts and New York.30 The effectiveness of flavour bans is discussed in Section 18.10.3. Other ingredients

Several countries have also restricted e-cigarette ingredients that are potentially harmful or that could be perceived as having health benefits. The EU TPD requires member states to ban the use of colouring agents; vitamins or other additives that create the impression of health benefits; caffeine, taurine and other stimulants; and any additives that have carcinogenic, mutagenic or reprotoxic (CMR) properties in unburnt form.31 New Zealand’s Smokefree Environments and Regulated Products Regulations 2021 (Schedule 5) prohibit several categories of chemicals in e-cigarette e-liquids including CMR substances; chemicals with specific organ toxicities; sweeteners; vitamins; and vegetable and mineral oils.32 Canadian laws generally prohibit products which are ‘a danger to human health or safety’ and also restrict the use of similar ingredients in e-cigarettes.29

In the EU, e-cigarette manufacturers are required to provide notification before bringing a product on the market through the EU Common Entry Gate. Companies must provide details of the ingredients, emissions and toxicity of e-cigarettes and refill containers through the standard reporting form.33 , 34

In New Zealand, manufacturers are required to provide notification they intend to sell an e-cigarette product, and the name and amount of chemical ingredients contained in product.29 Notifications must be renewed every 12 months. Any adverse reactions from products are also required to be reported.

For a detailed explanation of the chemicals found and produced by e-cigarettes and the health effects related to exposure to these chemicals see Section 18.5 and Section 18.6.

18.14.6 Health warnings

The placement of health warnings on e-cigarette packaging is also required in at least 51 countries. Israel and Denmark also require plain packaging on all e-liquids and Uruguay prohibits brands/patents for e-cigarettes. Finland is also scheduled to introduce plain packaging on e-cigarettes in May 2023, as well as restrictions on the shape of vaping liquid containers.17 , 19 In the EU, e-cigarettes containing nicotine require health warnings advising consumers that the product contains nicotine. The warning must state either: “This product contains nicotine which is a highly addictive substance” or “This product contains nicotine which is a highly addictive substance. It is not recommended for non-smokers.” Product packaging must also list ingredients, nicotine content and contain a leaflet with instructions for use and information on adverse effects, risk groups, addictiveness and toxicity.35

US regulations require nicotine containing e-cigarettes to display the following health warning: “WARNING: This product contains nicotine. Nicotine is an addictive chemical.” E-cigarettes that do not contain nicotine but are made or derived from tobacco, require a label stating, “This product is made from tobacco”.36

The effectiveness of e-cigarette health warnings is discussed in Section 18.10.4.

18.14.7 Taxes on e-cigarettes

At least 35 countries/jurisdictions have applied taxes to e-cigarettes, 19 use a specific excise tax based on volume and 15 apply an ad valorem tax. The majority of tax policies apply to only the e-cigarette e-liquid and in some countries only to nicotine-containing e-liquids. Taxes are also applied to e-cigarette accessories in Costa Rica and waste charges apply in the Republic of Korea per 20 cartridges.17

When e-cigarettes are privately imported into Australia, they are not classed as tobacco products and are therefore not subject to customs duty. They are also not subject to GST if their customs value is at or below A$1,000.37

In the UK, e-cigarettes regulated as consumer products are subject to a 20% VAT, however if they are regulated as medicines, they attract a 5% VAT levy.20

Within the EU, the TPD allows Member States to decide whether to tax e-cigarettes; 13 EU countries have introduced e-cigarettes taxes.1 However, in 2015, tax policy makers in Europe began considering whether e-cigarettes should be covered by excise duty in all EU member states, which would drastically increase their cost.38 In late 2016, the European Commission began a public consultation on the taxing of e-cigarettes. The consultation period ended on 16 February 2017.  Results of the consultation were release shortly thereafter, and showed that 90% of respondents were opposed to e-cigarettes and e-liquids carrying an excise tax.39

In the US, there is currently no national tax on e-cigarettes however, at least 30 states have passed legislation requiring a tax on e-cigarettes.40  

The effects of e-cigarette tax policies are discussed in Section 18.10.5.

18.14.8 Restrictions on advertising and promotion

At least 75 countries/jurisdictions have introduced restrictions or bans on the advertising, promotion or sponsorship of e-cigarettes.17 In the US, the FDA has the power to regulate advertising and promotion of e-cigarettes and requires warnings on e-cigarette advertisements.5 , 41 The FDA has taken regulatory action regarding e-cigarette products which came in packaging strongly resembling candies, cookies and other snacks.42 In the EU, the Tobacco Products Directive prohibits most advertising and sponsorship associated with e-cigarettes.27 The Canadian government bans the promotion of confectionary, dessert, cannabis, soft drink and energy drink-flavoured e-cigarettes.29

The effects of advertising and promotion of e-cigarettes and the effectiveness of e-cigarette advertising bans is discussed in Section 18.2.

Table 18.14.1 
Global legal/regulatory status of e-cigarettes (Last updated January 2023)


Source: Shapiro H. No fire, no smoke: The global state of tobacco harm reduction. 2018.1   Campaign for Tobacco-Free Kids. Tobacco Control Laws - Legislation. 2022.13 The Institute for Global Tobacco Control. Country Laws Regulating E-Cigarettes, in Global Tobacco Control 2022.17     

Relevant news and research

For recent news items and research on this topic, click  here ( Last updated March 2024)


1. Shapiro H. No Fire, No Smoke: The Global State of Tobacco Harm Reduction 2018. Knowledge-Action-Change, London 2018. Available from: https://gsthr.org/downloads/GSTHR%20Report/Global-State-of-Tobacco-Harm-Reduction-2018.pdf.

2. Directive 2014/40/EU of the European Parliament and of the Council of 3 April 2014 on the approximation of the laws, regulations and administrative provisions of the Member States concerning the manufacture, presentation and sale of tobacco and related products and repealing Directive 2001/37/EC (Article 20). . Official Journal of the European Union, 2014. Available from: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02014L0040-20150106

3. Food and Drug Administration HHS. Deeming Tobacco Products To Be Subject to the Federal Food, Drug, and Cosmetic Act, as Amended by the Family Smoking Prevention and Tobacco Control Act; Restrictions on the Sale and Distribution of Tobacco Products and Required Warning Statements for Tobacco Products. Final rule. Fed Regist, 2016; 81(90):28973–9106. Available from: http://www.ncbi.nlm.nih.gov/pubmed/27192730

4. Premarket Tobacco Product Applications for Electronic Nicotine Delivery Systems: Guidance for Industry.  2019. Available from: https://www.fda.gov/media/127853/download.

5. US Food and Drug Administration (FDA). FDA's New Regulations for E-Cigarettes, Cigars, and All Other Tobacco Products. 2016. Available from: http://www.fda.gov/TobaccoProducts/Labeling/RulesRegulationsGuidance/ucm394909.htm

6. Wilson C. Congress Gives FDA Authority to Regulate Vaping Products That Use Synthetic Nicotine, in ACHI2022. Available from: https://achi.net/newsroom/congress-gives-fda-authority-to-regulate-vaping-products-that-use-synthetic-nicotine/.

7. Food and Drug Administration. Tobacco Products Marketing Orders, 2022. Available from: https://www.fda.gov/tobacco-products/market-and-distribute-tobacco-product/tobacco-products-marketing-orders.

8. Federal Food, Drug and Cosmetics Act (United States), section 916(a).

9. Tobacco and Vaping Products Act (S.C. 1997, c. 13). Available from: https://laws-lois.justice.gc.ca/eng/acts/T-11.5/.

10. Food and Drugs Act (R.S.C., 1985, c. F-27). Available from: https://laws-lois.justice.gc.ca/eng/acts/f-27/.

11. Canada Consumer Product Safety Act (S.C. 2010, c. 21). Available from: https://laws-lois.justice.gc.ca/eng/acts/c-1.68/.

12. Institute for Global Tobacco Control, Country laws regulating e-cigarettes: a policy scan. John Hopkins: Bloomberg School of Public Health; 2018. Available from: http://globaltobaccocontrol.org/e-cigarette/country-laws-regulating-e-cigarettes.

13. Campaign for Tobacco-Free Kids. Tobacco Control Laws - Legislation.  2022. Last update: Viewed Available from: https://www.tobaccocontrollaws.org/legislation/finder#_ecig_restrictions.

14. New Zealand Ministry of Health. Vaping and smokeless tobacco.  2018. Last update: Viewed Available from: https://www.health.govt.nz/our-work/preventative-health-wellness/tobacco-control/vaping-and-smokeless-tobacco.

15. New Zealand Ministry of Health. About the Smokefree Environments and Regulated Products (Vaping) Amendment Act, 2021. Available from: https://www.health.govt.nz/our-work/regulation-health-and-disability-system/regulation-vaping-and-smokeless-tobacco-products/about-smokefree-environments-and-regulated-products-vaping-amendment-act.

16. Rough E. The regulation of e-cigarettes. House of Commons Library, 2022. Available from: https://researchbriefings.files.parliament.uk/documents/CBP-8114/CBP-8114.pdf.

17. The Institute for Global Tobacco Control. Country Laws Regulating E-Cigarettes, in Global Tobacco Control2022. Available from: https://globaltobaccocontrol.org/en/policy-scan/e-cigarettes.

18. E-cigarette politics. E-cigarette laws worldwide. 2014. Available from: http://www.ecigarette-politics.com/electronic-cigarettes-global-legal-status.html

19. Callard C. Finland and China break new ground on regulating the vaping market, in Physicians for a Smoke-free Canada,2022. Available from: https://smoke-free-canada.blogspot.com/2022/04/finland-and-china-break-new-ground-on.html.

20. Institute for Global Tobacco Control. Policy Domains. 2016. Available from: http://globaltobaccocontrol.org/e-cigarette/policy-domains

21. Gratton J. UP IN SMOKE You could be fined £5,000 and banned from driving for vaping behind the wheel, in The Sun2020. Available from: https://www.thesun.co.uk/motors/10784604/fined-banned-driving-vaping-behind-wheel/.

22. American Nonsmokers' Rights Foundation. States and Municipalities with Laws Regulating Use of Electronic Cigarettes. 2022. Available from: https://no-smoke.org/wp-content/uploads/pdf/ecigslaws.pdf

23. Shaji R. U.S. states urge FDA to ensure warnings on liquid nicotine products, in Reuters2015. Available from: http://www.reuters.com/article/2015/09/29/us-usa-ecigarettes-warnings-idUSKCN0RT2NZ20150929.

24. Schneiderman E. A.G. Schneiderman and 32 attorneys general sound alarm on dangers of E-cigarettes, urge FDA to require child-resistant packaging and health warnings on all liquid nicotine sales. Office of New York State Attorney General US 2015 Available from: http://www.ag.ny.gov/press-release/ag-schneiderman-and-32-attorneys-general-sound-alarm-dangers-e-cigarettes-urge-fda.

25. Myers ML. Tobacco-Free Kids welcomes congressional approval of Child Nicotine Poisoning Prevention Act, in Campaign for Tobacco-Free Kids (CTFK)2016. Available from: http://www.tobaccofreekids.org/press_releases/post/2016_01_11_nicotine.

26. Child Nicotine Poisoning Prevention Act of 2015 (Public Law No: 114-116 (01/28/2016). Available from: https://www.congress.gov/bill/114th-congress/senate-bill/142.

27. European Commission. Revision of the Tobacco Products Directive. 2014. Available from: http://ec.europa.eu/health/tobacco/products/revision/index_en.htm

28. Health Canada. Vaping Products – New limits on nicotine concentration and consultation on flavour restrictions, in Government of Canada2021. Available from: https://www.canada.ca/en/health-canada/news/2021/06/backgrounder-vaping-products--new-limits-on-nicotine-concentration-and-consultation-on-flavour-restrictions.html.

29. Physicians for a Smoke-Free Canada. Flavourings make e-cigarettes more harmful. That’s another good reason to end their use, 2022. Available from: https://smoke-free.ca/flavourings-make-e-cigarettes-more-harmful-thats-another-good-reason-to-end-their-use/.

30. Physicians for a Smoke-free Canada. Restrictions on e-cigarette flavours, 2022. Available from: https://smoke-free.ca/SUAP/2021/e-cigarette-flavour%20restrictions.pdf.

31. Directive 2014/40/EU of the European Parliament and of the Council of 3 April 2014 on the approximation of the laws, regulations and administrative provisions of the Member States concerning the manufacture, presentation and sale of tobacco and related products and repealing Directive 2001/37/EC. Official Journal of the European Union, 2014. Available from: https://health.ec.europa.eu/system/files/2016-11/dir_201440_en_0.pdf

32. Smokefree Environments and Regulated Products Regulations 2021, Parlimentary Counsel Office, Editor 2021. Available from: https://www.legislation.govt.nz/regulation/public/2021/0204/latest/whole.html#LMS525157.

33. European Commission. Providing information on tobacco products, e-cigarettes and refill containers - The EU Common Entry Gate (EU-CEG), 2022. Available from: https://health.ec.europa.eu/eu-common-entry-gate-eu-ceg/providing-information-tobacco-products-e-cigarettes-and-refill-containers-eu-common-entry-gate-eu_en.

34. Commission Implementing Decision (EU) 2015/2183 of 24 November 2015 establishing a common format for the notification of electronic cigarettes and refill containers (notified under document C(2015) 8087) Official Journal of the European Union, 2015. Available from: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32015D2183

35. European Commission. Electronic cigarettes. Available from: https://health.ec.europa.eu/tobacco/product-regulation/electronic-cigarettes_en.

36. Food & Drug Administration. "Covered" Tobacco Products and Roll-Your-Own/ Cigarette Tobacco Labeling and Warning Statement Requirements"Covered" Tobacco Products and Roll-Your-Own/ Cigarette Tobacco Labeling and Warning Statement Requirements, 2020. Available from: https://www.fda.gov/tobacco-products/labeling-and-warning-statements-tobacco-products/covered-tobacco-products-and-roll-your-own-cigarette-tobacco-labeling-and-warning-statement.

37. Australian Customs and Border Protection Service, Tobacco – Frequently asked questions. Australian Government; 2015. Available from: http://www.customs.gov.au/faq/AlcoholCigTobacco2.asp#Q365.

38. No authors listed. Wirral Euro MP blasts e-cigs tax plan. Wirral Globe, 2015. Available from: http://www.wirralglobe.co.uk/news/11804849.Wirral_Euro_MP_blasts_e_cigs_tax_plan/

39. European Commission: Public consultation on excise duties applied to manufactured tobacco.  Available from: https://ec.europa.eu/taxation_customs/consultations-get-involved/tax-consultations/public-consultation-excise-duties-applied-manufactured-tobacco_en.

40. Centres for Disease Control and Prevention. STATE System E-Cigarette Fact Sheet, 2022. Available from: https://www.cdc.gov/statesystem/factsheets/ecigarette/ECigarette.html.

41. Food and Drug Administration. Advertising and Promotion, 2020. Available from: https://www.fda.gov/tobacco-products/products-guidance-regulations/advertising-and-promotion#required.

42. U.S. Food and Drug Administration. FDA warns company for selling e-liquids that resemble kid-friendly foods as part of the agency’s ongoing Youth Tobacco Prevention Plan, in FDA2018. Available from: https://www.fda.gov/news-events/press-announcements/fda-warns-company-selling-e-liquids-resemble-kid-friendly-foods-part-agencys-ongoing-youth-tobacco.