Better regulation and taxation of heated tobacco products, electronic nicotine delivery systems and non-tobacco nicotine-containing products for oral consumption (JSC MUMT, September-December 2021)

The project envisaged:

·      

•   Consideration of additional scenario of the consequences of taxation (regulation) of nicotine-containing products for oral consumption in Russia, assuming that the market for these products will recover more slowly than planned due to the duration of existing restrictions.

•         Organization and holding of a round table discussion in October 2021 on "Balanced excise taxation of tobacco and nicotine-containing products in Russia: international experience in taxing heated tobacco products, electronic nicotine delivery systems and non-tobacco nicotine-containing products for oral consumption" with representatives of state bodies of the Russian Federation competent in the field of fiscal policy, representatives of the expert and business community.

•         Analysis of excise tax collection in the segment of electronic nicotine delivery systems in Russia, state tax revenues in this segment, as well as prospects for regulation and taxation of these products.

The project was completed in December 2021.