Heated tobacco tax rate and rules cover herbal products too…

Italy: The Customs and Monopolies Agency (ADM) has told TobaccoIntelligence that Article 39-ter of Legislative Decree 504/1995 extends the tax framework for heated tobacco to heated herbal products. The heated herbal product price needs to be registered with the ADM, excise duty applies as to heated tobacco, and products must bear a tax stamp. The tax warehouse framework also applies. ...