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This snapshot provides a concise overview of the key regulatory developments shaping the global vaping market in 2026.
United Kingdom
From 1 October 2026, the UK will implement the Vaping Products Duty, levying £2.20 per 10 ml of vaping liquid regardless of nicotine content. The duty is supported by HMRC registration requirements and the rollout of Vaping Duty Stamps. Together, these measures significantly raise the unit tax burden and systematically reshape market pricing rules and product structures across the UK vaping market.
European Union
In 2026, the EU remains within a key policy window for TPD revision and tobacco tax framework reform. At the EU level, legislative discussions are progressing toward incorporating e-liquids and novel nicotine products into a unified minimum tax structure, while Member States continue to signal direction through higher excise burdens or the introduction of vape levies.
Regarding disposable vapes, bans already implemented in markets such as Belgium and France are influencing regulatory interpretation and accelerating the move toward harmonised EU-wide standards for disposable product regulation.
Germany
As of 1 January 2026, Germany’s e-liquid excise tax enters the 2026 tier of its predefined schedule at €0.32 per ml. This volume-based tax applies irrespective of nicotine content and feeds directly into the market cost structure as a fixed unit burden.
Poland
From 2026, Poland’s e-liquid excise tax moves into a higher tier, set at PLN 1.44 per ml. In parallel, the excise tax on nicotine pouches increases to PLN 200 per kg from 1 January 2026. The combined tax uplift across product categories is expected to reshape price bands and mainstream product structures.
Latvia
From 1 January 2026, Latvia will raise its e-liquid excise tax to €0.35 per ml, applying a fixed unit tax that elevates the overall market cost baseline.
Ireland
Ireland has applied an excise tax of €0.50 per ml on all e-liquids since 1 November 2025. Throughout 2026, this tax continues to exert structural pressure on market pricing rules and consumption patterns.
Norway
From 1 January 2026, Norway will prohibit individuals from importing vaping and nicotine products via cross-border postal orders. The ban on the importation and sale of nicotine-containing e-cigarettes and refill containers remains in force until 1 July 2026, maintaining a high-pressure regulatory environment for market access and circulation.
Russia
In 2026, Russia’s regulatory focus centres on institutional tightening at the distribution and retail level. Enhanced implementation of digital labelling and traceability systems for e-cigarettes is expected to progress, with public policy references frequently citing 1 April 2026 as a key milestone.
In parallel, the government has submitted draft legislation proposing a retail licensing regime for tobacco and nicotine products, including e-cigarettes, alongside a prohibition on unlicensed sales. The Ministry of Finance has also proposed mechanisms granting regional authorities discretionary powers to impose sales restrictions, collectively signalling continued contraction of non-compliant market space.
South Korea
South Korea passed amendments to the Tobacco Business Act on 2 December 2025, with entry into force scheduled for 24 April 2026. The amendments formally bring synthetic-nicotine products within the legal definition of tobacco, subjecting them to unified tobacco-level requirements covering taxation, distribution licensing, packaging warnings, and sales controls. The reform also strengthens legal foundations for channel compliance and enforcement. Official estimates indicate the changes could generate approximately KRW 930 billion in additional annual tax revenue.
China
From 1 April 2026, China will eliminate the 13% export VAT rebate for specified vaping-related product categories. This raises the export cost floor and compresses low-price competition. As a result, low-margin manufacturing is expected to exit more rapidly, with export orders and production capacity increasingly concentrating among large-scale suppliers with stronger compliance capabilities and stable delivery performance.
Mexico
From 16 January 2026, Mexico adopts a more aggressive enforcement pathway under its federal legal framework, covering the production, importation, sale, and marketing of vaping products. As enforcement and judicial mechanisms become clearer, legal and operational risks for related commercial activities rise materially.
Malaysia
Malaysia remains one of Southeast Asia’s most significant regulatory uncertainties. Authoritative reporting indicates that health authorities are targeting mid-2026 to advance a nationwide ban. If implemented as planned, this would substantially alter market rules and compress space for compliant operations.
Hangsen Supports Compliant Market Operations
As global compliance trends intensify, the vaping manufacturing industry is being held to higher standards for compliance capability, traceability, and delivery stability.
Founded in 2009, Hangsen is a leading e-liquid manufacturer with extensive cross-regional product version management and compliance service capabilities.
We support differentiated compliance requirements across major markets and provide professional e-liquid contract manufacturing, flavour ingredient solutions, and taste and formulation R&D services.
For further information on flavor ingredients, e-liquid solutions, or technical support, don't hesitate to contact [email protected].
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