Online sales banned

From 11 January 2024, it will be completely prohibited to sell vaping products without nicotine online.

From January 2024, the Belgian government will introduce a new law that taxes various vape products per millilitre. Although the law is officially intended to address smoking rates, questions have been raised about its real intentions. Many suggest that the law is actually designed to generate additional tax revenue rather than actually reduce smoking rates.

The popularity of vaping has skyrocketed in recent years thanks to many successful ex-smokers. It is considered an effective way to reduce smoking habits and even quit altogether. Unlike traditional smoking, vaping vaporises instead of burning, avoiding harmful substances such as tar and carbon monoxide. Studies suggest that vaping is significantly less harmful than regular smoking.

However, this new law imposing a tax per millilitre threatens to undermine this health-conscious choice.

Under the new tax, e-liquids of all sizes and nicotine ratios (including nicotine-free), flavourings, propylene glycol (PG), vegetable glycerine (VG) and nicotine boosters will be taxed. The excise duty cost is estimated to be 15 cents per millilitre before VAT calculation, which eventually comes to about 18 cents per millilitre.

This new law will force wholesalers in particular to completely change their approach. From 2024, all vape-related liquids supplied to shops will have to carry a tax stamp, which can only be applied by authorised "tax warehouses". This means that even the supply of non-taxed products from manufacturers to wholesalers and then to shops will have to be adjusted.

Moreover, the supply of vape products will be drastically reduced. Many brands will probably be unwilling to make these adjustments for the relatively small Belgian market and will therefore disappear. It is remarkable that there is no other product in Belgium whose font and font size are even determined by a decree.