The case of electronic cigarettes
The French authorities are paying particular attention to the regulation of electronic cigarettes, also known as e-cigarettes or vapes, because of their potential dual role: a tool to help people quit smoking, but also an attractive product for young people.
Bans on “puffs”, disposable electronic cigarettes
Since February 26, 2025, the sale and distribution of disposable electronic cigarettes (“puffs”) have been officially banned in France. This measure aims to limit access to these devices, which are considered particularly attractive to young people because of their flavours, price and disposable nature.
Taxation and tax framework
Unlike traditional tobacco, vaping products (e-liquids and equipment) are not yet subject to a specific tax equivalent to that of combustible cigarettes. The 20% VAT already applies to vaping, but it is not assimilated to an “anti-smoking tax” strictly speaking.
A tax rejected by the Senate
In the finance bill for 2026, the government had considered an additional tax on e-liquids (in the range of 0.03 to 0.05 euros per milliliter depending on the nicotine level), but this measure was rejected by the Senate at the end of 2025, which prevents immediate application.
Restrictions under discussion
As part of the same budget bill, broader measures were proposed, such as:
the assimilation of vaping to tobacco products in tax legislation;
banning the online sale of vaping products;
the obligation for specialized shops to obtain administrative approvals similar to those of tobacconists.
However, the article that provided for these restrictions, known as “Article 23”, was removed at first reading in the National Assembly at the end of November 2025, which tempers the strictest regulation of vaping for the time being.
European framework
At the European Union level, e-cigarettes remain subject to the Tobacco Products Directive (TPD), which sets common rules for the manufacture, presentation and sale of tobacco products and related products, including certain aspects of vaping.
Counterfeiting: definition, recourse and sanction
