In September 2018, the SFP Board adopted the following statement of principles in relation to e-cigarettes and heated tobacco products in the context of the review of the Tobacco Tax Directive.

Statement of principles on e-cigarettes and heated tobacco products in the context of the review of the Tobacco Tax Directive

1. The main priority in tobacco taxation is to reduce the consumption of tobacco products by increasing the minimum rates of excise duties, with a focus on the most used products (cigarettes and roll-your-own), which kill 700,000 Europeans each year.
2. Taxation for e-cigarettes should be considered within a broader regulatory framework for these products (including product regulation, marketing, promotion and advertising, use restrictions, etc).
3. Heated tobacco products are notified and marketed under the provisions of Article 18 of the Tobacco Products Directive 2014/40/EU, which extends the requirements of the TPD to these products. These tobacco products should be included in the scope of the revision of the Tobacco Tax Directive.
4. The objective of a broader regulatory framework should be to reduce consumption of all tobacco products, while discouraging use and uptake of e-cigarettes, particularly by young people and never-smokers. The regulatory and fiscal regime likely to achieve this objective is likely to differ between countries, due to different challenges, policy environments, levels of FCTC implementation, and the potential impact of these products on the market for the most used tobacco products.
5. Strengthening FCTC implementation remains the top priority in terms of comprehensive policies to reduce the burden of tobacco use.