LV

Latvia

Restricted
🌐
Online 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