According to Presseportal on September 26th, officials from the Customs Traffic Route Control Department in Dortmund, Germany conducted an inspection on a wholesale dealer in Dortmund on September 24th after receiving relevant tips.
During the inspection, customs officials found a total of 7,030 non-compliant disposable e-cigarettes in the wholesaler's garden shed. These e-cigarettes contained a total of 140.4 liters of e-cigarette liquid.
Borussia Dortmund customs spokesperson Andrea Münch stated that
Due to the windows of this garden shed being covered with black film and claimed to not be within the scope of commercial operations, we were forced to enter the premises based on a judge's order. The results proved that customs officials have a very keen sense of smell, as all the e-cigarette liquid stored there exceeded two milliliters in content, thus not meeting regulations.
This case is expected to result in a tax revenue loss of 28,080 euros, and tax criminal investigation procedures have been initiated against the individuals involved at the scene.
Starting from July 1, 2022, e-liquids used for e-cigarettes will be subject to tobacco tax. The tax rate will increase from 0.16 euros to 0.20 euros on January 1, 2024, and will further rise to 0.26 euros on January 1, 2025.
According to Article 14 of the Tobacco Products Act, the capacity of disposable e-cigarette liquid must not exceed two milliliters (equivalent to a maximum of 800 puffs), otherwise it will be prohibited from being sold.
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