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Netherlands: No E-Cigarette Tax Until 2023 Presidential Election

October 25, 2023



The Netherlands will not impose an excise tax on e-cigarette products until after the November 2023 election, according to Dutch media reports. Even if the Netherlands receives EU approval for the tax, the process will take several years to complete.


Although the current government has not initiated an excise tax on e-cigarette products, Deputy Health Minister Maarten Van Ooijen said he would encourage the next cabinet to move forward with a "national tax on e-cigarettes". He added that such a tax would be "in the interest of public health".
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In recent years, high cigarette prices in the Netherlands have prompted smokers to turn to e-cigarette products. The current cabinet focus is on banning the sale of flavored e-cigarettes and online e-cigarette products in response to the rising use of e-cigarette products among teenagers.

"We need to take action on e-cigarettes as soon as possible to protect our children, as other EU countries have done," Van Ooijen said. The EU is expected to revise its Tobacco Products Directive (TPD) in 2025.
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