CSNA: Vape Liquid Tax
CSNA seeks clarity from Revenue on customs checks as new e-liquid excise tax of 50c per ml plus VAT takes effect
Print11 November 2025
The CSNA has asked Revenue what customs controls they are putting into place to prevent or restrict personal importation without payment of excise taxes and VAT.
A reminder that the EPT, (E-liquid Products Tax) commenced on Saturday 1 November
Excise tax will be levied at a rate of 50c plus VAT per ml of e-liquid. Regardless of whether the product has or has not nicotine the excise tax will be levied.
Retailers who get its e-liquid or vaping products from a supplier within the State do not need to register for EPT.
Retailers who do obtain e-liquid products from a supplier outside of the State will be liable to Revenue for any EPT incurred from tomorrow and should register with Revenue ROS online and be prepared to file returns.
Registration is now open.
Pricing
Retailers have three options available to them regarding pricing according to the CSNA.
- You may choose to hold the current retail price for a grace period or until new and more expensive stock is delivered.
- Increase the retail price in full bearing in mind that VAT at 23% must be added to the 50c per ml excise tax. E.g. 2ml = 1.23c
- You may choose to set for a period of time a “hybrid” price – setting a price perhaps mid-point between the current price and the price the product will eventually retail at.
Read more: CSNA: Retailers slam new latte levy
© 2025, ShelfLife by CSNA
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