
Latvia
RestrictedOnline Sales
Prohibited
Offline Sales
Allowed
Legal Age
20+
Ban Scope
Partial
Allowed Product Types
Pod SystemRefillable
Purchase Channels
Convenience StoreSupermarketSpecialty Store
Required Certifications
EU TPD
Complete Policy Details
Sales Bans
Comprehensive ban on disposable electronic cigarettes
Latest Developments
Starting from January 1, 2025, the sale of flavored electronic cigarette e-liquids in the domestic market will be officially prohibited; The legal age for purchasing any tobacco products has been raised to 20 years old.
2. It is prohibited to use remote communication methods (including electronic and online) to sell/purchase tobacco products, tobacco substitutes, and electronic cigarette devices, including ordering from countries outside the European Union.
3. Implement omnichannel age verification, and sales points must strictly carry out identity document checks before selling electronic cigarette devices.
Starting from January 1, 2026, the consumption tax will be raised to € 0.35/mL
The seasoning ban resulted in a reduction of over 1.5 million euros in e-liquid consumption tax revenue in the first half of 2025, and the market share of illegal flavored electronic cigarettes increased to 42.4%.
Policy Trends
The consumption tax rate for electronic cigarettes will continue to automatically increase year by year in the coming years.
2. Continue to strengthen law enforcement and import control of flavored electronic cigarettes: SRS has the right to confiscate electronic cigarette products sent to individuals through postal services from third countries, and prohibit direct sales to consumers through cross-border remote channels outside the European Union.
3. Intensify law enforcement efforts against illegal markets, but high tax burdens and taste bans have led to a significant increase in illegal market share.
4. Implement the 2026 new version of the Health Supervision Administration (VI) regulatory execution plan, strengthen the notification and ingredient verification of electronic cigarette products.
Taxation
Consumption tax on e-liquid: € 0.35/mL (automatically increased annually from January 1, 2026)
The consumption tax rate for electronic cigarette products is 10% of the traditional cigarette tax rate
Value added tax: 21% (standard tax rate)
Additional environmental taxes and fees for disposable equipment shall be levied on a per piece basis
Consumption tax revenue negatively impacted after seasoning ban
Sales Channel Restrictions
Can be sold in general retail stores and licensed specialty stores, but must meet strict age verification requirements
Prohibit online sales and vending machine purchases
Prohibition of cross-border remote direct sales to consumers: tobacco substitutes, electronic cigarette devices, and their filling containers cannot be ordered from countries outside the European Union, nor can they be purchased/sold from countries outside the European Union or the European Economic Area
The National Revenue Service (SRS) has the authority to conduct random inspections of electronic cigarette products and tobacco substitutes at retail points and warehouses, and confiscate illegal products sent from third countries to individuals through commercial postal services
Age Restrictions
20+(Starting from January 1, 2025, increasing from the age of 18)
Flavour Restrictions
Completely ban flavored electronic cigarette e-liquids (from January 1, 2025)
Only allowed: tasteless (unscented) or imitation tobacco flavor
Prohibited from containing menthol, menthol analogues, and geraniol
Product Specifications
Nicotine concentration: ≤ 20 mg/mL
Smoke cartridge capacity: ≤ 2 mL
Prohibited additives: No spices or flavor additives are allowed (seasoning electronic cigarettes are completely prohibited); Only imitation tobacco flavors are allowed (products do not contain natural flavors)
Nicotine containing e-liquid bottle capacity ≤ 10 mL; supplementary container must comply with TP D standards
Prohibit the production and sale of products that resemble candy, snacks, and toys in appearance
Hardware Requirements
The hardware of the product must be notified by EU CEG before it can be launched on the market
The container must be child proof and tamper proof
Battery safety must comply with CE certification (low voltage directive and EN 62133 standard)
Leak proof design must pass EU CEG related tests
The packaging must include Latvian product labels
Starting from 2026, electronic cigarette devices must have detachable battery designs (under promotion)
Packaging Requirements
The packaging must include a Latvian health warning
The design of health warnings must comply with standardized formats (graphic and textual warnings)
Must include: ingredient list, nicotine content (mg/mL), production date, batch number, manufacturer information
Prohibit the use of appearance similar to candy/snacks/toys
Prohibit packaging containing flavor descriptions, food/fruit patterns, or discount coupons
The packaging must reflect tamper proof and child safety design
Promote legislation on plain packaging from 2026 onwards
Advertising Restrictions
Advertising and promotional activities are strictly restricted
Prohibition of online, television, radio, print, and outdoor advertising
Prohibition of Sponsorship
Prohibition of free samples, discount coupons, buy and get promotions
Wine tasters or professional exhibitions are allowed to showcase, but age restrictions must be met
Notification Requirements
Manufacturers and importers are required to submit product notifications to the Health Inspection Agency (Vesel ī bas inspekcija):
*New electronic cigarettes and filling containers must be submitted 6 months before their scheduled release on the market
*Any changes in product composition or design must be reported again
The notification is made through the EU CEG (EU General Notification Portal) and clear pictures of the packaging units must be provided for identification
Herbal smoking products submitted as "Other" product type through EU CEG
The cost is charged according to the national price list (approximately € 180 € 250/product in 2025)
The notification document must include the Latvian language product manual
Policy Documents
Tobacco Products, Herbal Smoking Products, Electronic Cigarette Devices and Their Liquid Circulation Law (Revised in 2024), effective from January 2025
2026 Tax Rate Amendment to the Consumption Tax Act
Cabinet Regulation No. 440 on Notification of Tobacco Products (Updated in 2025)
Regulations on Advertising Labels for Tobacco Products in 2025 (Cabinet Regulation No. 256)
Detailed Rules for Composition and Packaging Requirements of Tobacco Substitutes in 2025 (Cabinet Regulation No. 667)
Health Supervision Administration Product Notification Guidelines (Updated in December 2025)
Competent Authorities
Health Supervision Administration (VI): Product Notification, Market Supervision
National Revenue Service (SRS): Tax Collection, Import and Market Enforcement, Sample Inspection
Ministry of Health (VM): Policy Development
National police and local governments: assist in enforcing sales and public place bans
Consumer Rights Protection Center (PTAC): Enforcement of Advertising and Sales Violations
Other
Health claims are not allowed
The use of electronic cigarettes in public places is restricted by regulations
Negative market perception (as of 2017, data shows that 80% of respondents believe that e-cigarettes and cigarettes are equally or more harmful)
In 2023, there were approximately 120700 electronic cigarette users, with an adult penetration rate of about 8%
The government's power to confiscate illegally imported products has been expanded, and police and local governments are assisting in the enforcement of sales bans
Policy Details
Starting from January 1, 2025, the sale of flavored electronic cigarette e-liquids in the domestic market will be officially prohibited; The legal age for purchasing any tobacco products has been raised to 20 years old.
2. It is prohibited to use remote communication methods (including electronic and online) to sell/purchase tobacco products, tobacco substitutes, and electronic cigarette devices, including ordering from countries outside the European Union.
3. Implement omnichannel age verification, and sales points must strictly carry out identity document checks before selling electronic cigarette devices.
Starting from January 1, 2026, the consumption tax will be raised to € 0.35/mL
The seasoning ban resulted in a reduction of over 1.5 million euros in e-liquid consumption tax revenue in the first half of 2025, and the market share of illegal flavored electronic cigarettes increased to 42.4%.
The consumption tax rate for electronic cigarettes will continue to automatically increase year by year in the coming years.
2. Continue to strengthen law enforcement and import control of flavored electronic cigarettes: SRS has the right to confiscate electronic cigarette products sent to individuals through postal services from third countries, and prohibit direct sales to consumers through cross-border remote channels outside the European Union.
3. Intensify law enforcement efforts against illegal markets, but high tax burdens and taste bans have led to a significant increase in illegal market share.
4. Implement the 2026 new version of the Health Supervision Administration (VI) regulatory execution plan, strengthen the notification and ingredient verification of electronic cigarette products.
Last Updated: 2026-10