Draft Law Amending Alcohol, Tobacco, Fuel and Electricity Excise Duty Act and Tobacco Act (4 pages, in Estonian)
Draft regulation of the Minister of Finance "The design and the types of revenue stamps on alcohol and tobacco products, the procedure of ordering the revenue stamps, the procedure for delivery of revenue stamped alcohol and tobacco products to another excise warehousekeeper and data composition of the accompanying document for revenue stamps" (3 pages, in Estonian)
Novel tobacco products (liquids for e-cigarettes and etc., in the law called as alternative tobacco products) will be taxed with excise duty and revenue stamped from 1 January 2018. Excise duty rate will be 0,2 euros per millilitre of liquid or 0,2 euros per milligram of gel. Excise duty rate for solid tobacco substitute (steam stones – substitute of smoking tobacco) will be same as rate for smoking tobacco, it is 76,84 euros.