Estonia
RestrictedOnline Sales
Prohibited
Offline Sales
Allowed
Legal Age
18+
Ban Scope
None
Allowed Product Types
Pod SystemDisposableRefillable
Purchase Channels
Tobacco ShopConvenience StoreVending Machine
Required Certifications
EU TPD
Complete Policy Details
Latest Developments
Starting from January 1, 2026, the consumption tax rate for tobacco products in Estonia (including electronic cigarettes, nicotine bags, solid tobacco, and alternative tobacco products such as heated tobacco) will be increased by 10%.
In 2026, the National Taxation and Customs Commission will strengthen random inspections and product testing of electronic cigarette products, with a focus on nicotine concentration, container capacity, and labeling compliance.
Policy Trends
1. 2026-2028 consumption tax tiered increase plan: Tobacco and alcohol consumption taxes will be further increased by 5% in 2027 and 2028, respectively.
2. Strengthen nicotine control for teenagers: Electronic cigarette advertising and promotion face stricter restrictions.
Estonia supports the 2026 EU proposal to include alternative products such as electronic cigarettes, heated tobacco, and nicotine bags in a unified minimum consumption tax rate framework.
In 2026, Estonian Customs will implement stricter import controls and tax inspections on electronic cigarette products.
Taxation
10% increase in consumption tax: Starting from January 1, 2026, the consumption tax rate for tobacco products (including electronic cigarettes, nicotine bags, solid tobacco, and alternative tobacco products such as heated tobacco) will be increased by 10%.
An additional 5% increase will be made in 2027 and 2028 respectively
Sales Channel Restrictions
Only for licensed tobacco specialty stores and specific convenience stores - vending machines must be equipped with ID card readers for age verification
Age Restrictions
18+
Flavour Restrictions
Only tobacco flavor is allowed
Product Specifications
Nicotine concentration: ≤ 20 mg/mL (EU TPD standard)
Cigarette cartridge capacity: ≤ 2 mL; bottled e-liquid ≤ 10 mL [original table data]
Prohibit additives such as diacetyl and acetoin from the EU TPD negative list
Hardware Requirements
Battery safety standards
Requires EU CE certification (EN 62133 standard)
Built in triple protection circuit (overcharge/overdischarge/short circuit)
Rated voltage limit: 3.7V (full charge ≤ 4.2V)
Prohibition of detachable 18650 battery design
Nebulizer specifications
Smoke cartridge capacity strictly limited to ≤ 2mL
Leak proof silicone sealing design must be adopted
Oil injection hole diameter ≤ 3mm (child safety standard)
Packaging Requirements
65% of the area on both sides is covered with health warning images and text, using the EU unified diseased organ image library
Mandatory labeling: warning for addictive nicotine (Estonian: "See toode sisaldab nikotiini, mis tekitab s õ ltuvust"), prohibition reminder for those under 18 years old, manufacturer contact information and batch number
Environmental Protection Label: Battery Recycling Label（ ♻）
Advertising Restrictions
Comprehensive ban: Traditional media advertising such as television, radio, outdoor billboards, etc
Social media only allows factual product descriptions and prohibits the use of suggestive terms such as "taste" and "flavor"
Notification Requirements
TPD certification. All electronic cigarette products must complete registration on the EU General Notification System (EU-CEG) and submit technical documents including component analysis, toxicology data, and emission testing reports. The product packaging must be labeled with health warnings in Estonian and comply with EU standardized format requirements. Prepare the testing report 6 months in advance and require an Estonian language product manual
Policy Documents
The Tobacco Law (Tubakaseidus) has been revised multiple times
Tax Policy Adjustment Act of 2026
EU TPD Directive (2014/40/EU) Domestic Conversion Regulation
Customs Electronic Cigarette Import Control Regulations
Competent Authorities
Terviseamet: Product approval, market supervision
Estonian Medicines Agency (Ravimiamet): Registration of nicotine containing products
Tax and Customs Commission of Estonia (Maksu ja Tolliamet): Tax Collection, Import Control, Value Added Tax Management
Estonian Consumer Protection Agency (Tarbijakaitseamet): Enforcement of Advertising and Age Verification Violations
Policy Details
Starting from January 1, 2026, the consumption tax rate for tobacco products in Estonia (including electronic cigarettes, nicotine bags, solid tobacco, and alternative tobacco products such as heated tobacco) will be increased by 10%.
In 2026, the National Taxation and Customs Commission will strengthen random inspections and product testing of electronic cigarette products, with a focus on nicotine concentration, container capacity, and labeling compliance.
1. 2026-2028 consumption tax tiered increase plan: Tobacco and alcohol consumption taxes will be further increased by 5% in 2027 and 2028, respectively.
2. Strengthen nicotine control for teenagers: Electronic cigarette advertising and promotion face stricter restrictions.
Estonia supports the 2026 EU proposal to include alternative products such as electronic cigarettes, heated tobacco, and nicotine bags in a unified minimum consumption tax rate framework.
In 2026, Estonian Customs will implement stricter import controls and tax inspections on electronic cigarette products.
Last Updated: 2026-10