Italy: The government has published a
legislative decree establishing a newÂ
tax category for inhalation products without combustion, made from solid substances other than tobacco, with or without nicotine. Herbal heated products (HHPs) fall under this category. Heated tobacco product (HTP)
excise duty applies, and the excise tax warehouse framework (including tax stamps) is extended to HHPs. The decree also applies e-cigarette product restrictions in terms of additives, advertising restrictions and packaging restrictions to HHPs. These products can only be sold through tobacconists, with both domestic and cross-border online sales banned. By the end of the year, the Customs and Monopolies Agency (ADM) will issue the relevant circulars to complement the framework introduced by the decree.