Excise duty on nicotine pouches

LN 28 of 2026 has revised the Excise Duty Act, introducing, with effect form 1 April 2026, duty of €8 per Kg on ‘Nicotine Pouches’, defined as “Nicotine containing products intended for the intake of nicotine into the human body, by oral application, excluding for inhalation, and products intended to assist tobacco use cessation, classified under HS Code2404.91.9000”.