英国电子烟产品税10月1日生效 每10毫升烟油征税2.20英镑
英国新设的“电子烟产品税”（Vaping Products Duty）于10月1日正式生效：所有在英国销售的电子烟油，无论是否含有尼古丁，一律按每10毫升2.20英镑征税。税款由生产商、进口商及仓储经营者缴纳。
英国税务海关总署（HMRC）同步推出电子烟税票计划，并设6个月过渡期：自2027年4月1日起，在英国零售的电子烟产品必须贴有税票。烟草税亦同步上调，每100支香烟或50克烟草加征2.20英镑。据新规，入境旅客可携带的免税烟油额度为50毫升。
据健康慈善机构 ASH 的数据，英国目前约有550万电子烟使用者，约占成年人口的十分之一。政府表示，征税旨在遏制青少年吸食电子烟并打击非法产品，但行业组织英国电子烟行业协会（UKVIA）总干事约翰·邓恩（John Dunne）对价格影响提出警告，认为涨价可能把部分消费者推回传统香烟或地下市场。
英国近年来持续收紧电子烟监管：一次性电子烟已于今年早些时候被禁止销售，此次征税被视为监管框架的又一关键步骤。新税对市场价格与消费行为的实际影响，仍有待后续销售数据检验。
来源：Edinburgh Live、Grimsby Live 引述英国税务海关总署与 ASH 数据的报道。
UK Vaping Products Duty Takes Effect: £2.20 per 10ml of E-Liquid
The UK's new Vaping Products Duty came into force on 1 October: all e-liquid sold in the UK is now taxed at £2.20 per 10ml, whether or not it contains nicotine. The duty is payable by manufacturers, importers and warehouse operators.
HM Revenue and Customs (HMRC) has launched a duty stamp scheme alongside the tax, with a six-month transition period: from 1 April 2027, vaping products sold at retail in the UK must carry a duty stamp. Tobacco duty rose at the same time, by £2.20 per 100 cigarettes or 50g of tobacco. Travellers entering the UK may bring in up to 50ml of e-liquid duty-free.
According to the health charity ASH, around 5.5 million people in Britain use vapes — roughly one in ten adults. The government says the tax is intended to curb youth vaping and tackle illicit products. John Dunne, director general of the UK Vaping Industry Association (UKVIA), warned about the impact on prices, arguing that higher costs could push some consumers back to cigarettes or to the black market.
Britain has been tightening vape regulation in stages: disposable vapes were banned from sale earlier this year, and the duty is a further step. Its real effect on prices and behaviour will be judged against sales data in the months ahead.
Sources: Edinburgh Live and Grimsby Live, citing HMRC and ASH figures.
图片来源：电子烟使用特写，Vaper City 摄，CC BY-SA 4.0（Wikimedia Commons）
