France drops a vaping clause from the 2026 finance bill after use of Article 49.3

Key Takeaways

• France used Article 49.3 on the 2026 budget’s “revenue” section on Jan. 20

• Article 23 on vaping regulation was abandoned

• The removed text had proposed revising tobacco taxation and creating a new e-liquid tax

• It also aimed to strengthen health safety and traceability and reduce youth access

• Tobacconists’ and e-liquid industry groups publicly objected to the withdrawal

2Firsts, January 21, 2026

According to CNEWS, the French government invoked Article 49.3 on January 20, with Sébastien Lecornu committing the government’s responsibility on the “revenue” section of the 2026 state budget. In exchange, Article 23 of the draft finance bill—intended to regulate vaping products—was abandoned.

The report says that after negotiations, the government agreed to a list of parliamentary amendments, but the package ultimately excluded Article 23. That provision had proposed revisiting tobacco taxation and introducing a new tax on e-liquids for e-cigarettes.

The same text had also planned tighter regulation of vaping products, including stronger health safety and traceability measures, and steps aimed at reducing exposure and accessibility—particularly among young people.

The Confédération des buralistes said in a statement on January 20 that the withdrawal was another disappointment for a network that has long sought a secure distribution framework for products it described as sensitive, including CBD and vaping products. It also pointed out that sales remain possible through channels such as vending machines, fairgrounds, and late-night grocery outlets, and warned of risks to public health and consumers if oversight is not reinforced.

France Vapotage, an organization representing French producers and distributors of e-liquids, likewise expressed regret that the government set aside a rewritten version of Article 23 that it said had been widely adopted by the National Assembly on January 15. 

The organization argued that the parliamentary version would have supported a tailored regulatory path for consumer safety, product quality, and the economic sustainability of the French sector, and it called for vaping products not to be treated as tobacco products.

Image source: CNEWS