German customs officials recently seized approximately 3,000 milliliters of untaxed e-cigarette liquid during inspections of three vape accessory shops, according to Presseportal on November 20.
Oldenburg customs spokesperson Frank Mauritz explained that e-cigarette liquid has been subject to tobacco tax since July 1, 2022. However, the tax amnesty period ended on February 13, 2023, allowing old stocks to be sold tax-free only within that timeframe.
During the inspection, law enforcement officers also discovered around 700 untaxed cigarettes at one of the shops.
The store operators were immediately prosecuted and required to pay over €1,000 in taxes, which has since been paid in full.
Since 2022, e-cigarette liquid has been subject to an additional €0.20 per milliliter in tobacco tax, covering products such as nicotine, nicotine injectors, and flavorings. Disposable vapes are also included in this tax system.
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