Electronic nicotine and non-nicotine delivery systems, a global and comparative overview of the tax systems designs and rates, legislative framework, Big Tobacco’s marketing strategies, and case studies
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Campaign for Tobacco-Free Kids, Washington, United States
World Health Organization, Ukraine
University of Georgia, Tbilisi, Georgia
The Framework Convention on Tobacco Control Implementation and Monitoring Center in Georgia, Georgia
Publication date: 2023-10-08
Corresponding author
Claudio Tanca   

Campaign for Tobacco-Free Kids, Washington, United States
Tob. Prev. Cessation 2023;9(Supplement 2):A6
Electronic nicotine and non-nicotine delivery systems (ENDS/ENNDS) are attracting new nicotine users, particularly non-smokers, and youth. Although the long-term health effects are uncertain, ENDS contain nicotine—a highly addictive product, and most of the existing evidence on ENDS/ENNDS shows that they are not without risks. Moreover, youth and non-smokers using e-cigarettes are more likely to initiate conventional cigarettes and start at earlier ages. Furthermore, ENDS are not very effective as cessation aids and are often used in combination with conventional tobacco products. The taxation of ENDS/ENNDS remains a challenge for most governments, especially in light is the tradeoff between, on the one hand, the potential that smokers would use ENDS to quit conventional cigarettes successfully and, on the other hand, the new health risks that these products pose and the uptake of use by young people and non-smokers.

About ENDS/ENNDS, this session will examine, globally and comparatively, three key areas critical for advocacy: taxation, legal (non-tax and price) frameworks, and communications used by manufacturers and vendors.

Material and Methods:
First, it will present and evaluate the tax systems used currently in countries that manufacture or sell ENDS/ENNDS and compare these systems based on their tax burdens and designs. Second, it examines the various legal (non-tax and price) frameworks used in these countries and compares them with conventional cigarettes. Third, it will present the media used by manufacturers and vendors of ENDS/ENNDS, the messages, and the audience they use to promote them. Finally, the session will present and compare case studies to provide concrete examples.

There is a significant variation in the types of tax systems used for ENDS/ENNDS, and most countries impose very low tax rates on these products compared to cigarettes. As WHO has concluded, e-cigarettes are “harmful” and countries that have not banned e-cigarettes should ensure that “their tobacco control laws and regulations are comprehensive enough to regulate all forms of novel and emerging nicotine and tobacco products.” E-cigarette manufacturers, including the major tobacco companies, are spending millions of dollars on lobbying decision-makers in countries around the world to seek favorable e-cigarette regulation. Further, the industry targets non-smokers and young people through product design, nicotine delivery, flavorings, and by marketing on social media.

Encourage countries to follow WHO recommendations and impose high taxation for ENDS/ENNDS and regulations that match those of conventional cigarettes.

The authors have no conflicts of interest to disclose.
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