France: The Senate rejects the tax on e-liquids and the ban on online sales of e-cigarettes.

The 1^er In December 2025, the Senate opposed the introduction of a specific tax on e-cigarette liquids, as proposed in the 2026 budget bill, as well as on nicotine-free CBD products. Measures to regulate e-cigarettes, including a ban on their online sale, were also rejected.[1].

The Senate rejected the taxation of e-liquids and nicotine-free CBD.

The text proposed an excise duty of €0.30 per 10ml bottle for vaping liquids containing up to 15mg of nicotine, and €0.50 above that threshold. These bottles are currently sold for between €5 and €7.

Although Article 23 of the draft budget law, concerning the taxation of all smoking products, almost got removed in its entirety, the senators ultimately withdrew only the most debated provisions.

Several groups from across the political spectrum have supported amendments against this new tax, citing in particular the risk of hindering the use of vaping in smoking cessation efforts., an argument inspired by the tobacco and vaping industry lobby, which exploits the notion of "harm reduction" to expand the market for new nicotine products (electronic cigarettes, nicotine sachets, 6-methyl-nicotine…).

In July 2025, the European Commission also proposed a directive to make the taxation of vaping products mandatory in member states from 2028, at a rate of €1.20 to €3.60 per 10ml bottle.[2]. Some senators felt that introducing such a tax now would be an excessive anticipation of a European text that has not yet been adopted.

Furthermore, nicotine-free CBD products have been excluded from the scope of the new excise tax. This decision was motivated by concerns about a significant economic impact on the hemp industry, already affected by the VAT increase scheduled for 2025.

Measures to regulate vaping, including its online sale, were also rejected.

The government's proposal also considered requiring vaping shops to obtain a license to sell these products, similar to the license tobacconists need for tobacco products. This regulation of supply would have prohibited, for example, opening shops near schools and online sales to individuals, which, according to industry professionals, account for a quarter of sales in the sector.[3].

The senators removed these regulatory measures from the text, notably the ban on online sales of vaping products. According to several elected officials, such a measure could have weakened specialized businesses and encouraged the development of a parallel market. This argument about the growth of smuggling is the rhetoric systematically used to oppose public health measures. However, No independent study has demonstrated that parallel markets resulted from public health measures, but rather from insufficient control of the supply chain..

For its part, the government defends a public health measure, the objective of which is to reduce exposure to and accessibility of vaping products, especially among young people, while strengthening the supply chain for these products.

Amélie de Montchalin, the minister in charge of public accounts, justified this ban by concerns related to the protection of minors, mentioning the difficulties in verifying the age of buyers on the Internet.

Products easily accessible to minors mean early nicotine addiction and therefore long-term e-cigarette use, or even a transition to other nicotine products due to a "gateway effect." According to the French Monitoring Centre for Drugs and Drug Addiction (OFDT), 64% of French 18-24 year olds have already tried e-cigarettes, and 8.7% of French 25-35 year olds vape daily.

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[1]Guillaume Jacquot, 2026 Budget: Senators reject tax on vaping products, Public Sénat, published on December 1, 2025, accessed on December 2, 2025

[2]Alexandre Simoes, ""A deterrent effect on young people?" The vaping tax divides health professionals, BFM, published November 2, 2025, accessed December 2, 2025

[3]Southwest, AFP, 2026 Budget: Senators reject tax on vaping products, Published on December 2, 2025, accessed the same day

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