Go back to the Europarl portal

Choisissez la langue de votre document :

  • bg - български
  • es - español
  • cs - čeština
  • da - dansk
  • de - Deutsch
  • et - eesti keel
  • el - ελληνικά
  • en - English (Selected)
  • fr - français
  • ga - Gaeilge
  • hr - hrvatski
  • it - italiano
  • lv - latviešu valoda
  • lt - lietuvių kalba
  • hu - magyar
  • mt - Malti
  • nl - Nederlands
  • pl - polski
  • pt - português
  • ro - română
  • sk - slovenčina
  • sl - slovenščina
  • fi - suomi
  • sv - svenska
Parliamentary questions
7 March 2018
E-001455-18
Question for written answer
to the Commission
Rule 130
Lukas Mandl (PPE)

 Subject:  Classification of Electronic Nicotine Delivery Systems under the Harmonised System
 Answer(s) 

Electronic Nicotine Delivery Systems (ENDS or ‘electronic cigarettes’) are an alternative to conventional cigarettes comprising a specific electronic device which generates an aerosol by heating a chemical solution (‘e-liquid’). These liquids may contain naturally extracted nicotine but no tobacco.

In November 2016 the Member States unanimously decided to classify e-liquids as Chemical Products in the Harmonised System of tariff nomenclature (HS).

The World Customs Organisation Review Sub-Committee (WCO RSC) has recently started to discuss potential changes to the HS for implementation in 2022 (HS 2022). Among the options discussed was classification under the heading ‘Tobacco and manufactured tobacco substitutes’.

The main criterion for customs classification is consideration of the physical characteristics of the product concerned.

1. Why does the Commission intend to support the WCO RSC proposal to reclassify e-liquids under the Tobacco chapter?

2. How does it justify the classification of e-liquids not containing any tobacco as tobacco products?

Last updated: 23 March 2018Legal notice