Nicotine tax

Nicotine tax is imposed on e-liquids and other products containing nicotine. E-liquids are liquids that contain nicotine to be used, for example, in electronic cigarettes. Other nicotine products include products containing nicotine that are intended to be used orally or nasally, or products that do not contain tobacco, such as tobacco-free oral snuff, nicotine chewing gum and nicotine nasal spray.

E-liquids are liquids containing nicotine. Highly concentrated e-liquids have a nicotine concentration of at least 15, but no more than 20, mg/mL liquid.

Nicotine tax (Swedish Tax Authority)