Heated tobacco taxation in the EU: classification, rates and structures

This report examines heated tobacco tax laws in EU countries where HnB products have been launched or specific laws introduced, and what would happen in countries where neither has yet occurred ...
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Table of contents

1 Executive summary
2 Tax structures
3 Tax rates
4 Countries where no product has been launched (hypothetical rates)
5 Tax comparison with traditional cigarettes and fine-cut tobacco
6 Future regulatory framework
7 Methodology

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