Finance Bill: Article 23

Budget 2026: Article 23 – When Taxation Goes Up in Smoke 💨

In the 2026 Finance Bill, a small but mighty article has slipped in like a sneaky puff of smoke through a cracked window. Its name: Article 23. Its goal? To tax every product that can be smoked, whether it’s tobacco, herbs, or even your favorite fruity vape juice. Yep, even your cute little e-cig isn’t escaping this fiscal storm.

Welcome to a reform that’s about to redraw the fiscal landscape of smokable products in France. Whether you’re a smoker, a vaper, or just curious about why everyone’s talking about taxes, this guide is your backstage pass. Sit back, take a deep breath (smoke-free), and let’s break it down together.

Why Article 23?

Article 23 is part of the broader National Anti-Tobacco Plan 2023–2027. The idea isn’t just to throw a random tax at things for the thrill of it. The aim is crystal clear: reduce consumption of smokable products and harmonize taxation across everything that can be inhaled. If it smokes, it pays.

In other words, the French government no longer wants to make a big distinction between a regular cigarette, an herbal joint, or a fruity e-liquid bought from a specialized shop. What matters now isn’t what you’re smoking — it’s the fact that you’re smoking.

What Article 23 Actually Changes 🧾

This measure seriously overhauls both the General Tax Code and the Taxation Code on Goods and Services. Here’s what you really need to know beneath the legal jargon:

• Unified tax categories: All substances that can be smoked are now covered under a single fiscal structure.
• Non-tobacco products included: Herbal blends, aromatic plants, and CBD-based products now fall under the smokable tax regime.
• Taxation on vaping: E-cigarettes and e-liquids — with or without nicotine — are officially in the tax net.
• Automatic inflation indexing: The tax amounts will rise each year, kind of like a subscription… except you can’t hit “Cancel.”

In short, the French state wants to cast a wide net. The principle is simple: if it emits smoke or vapor that can be inhaled, it will contribute to filling the state’s piggy bank.

Focus: Vaping Under the Fiscal Microscope 🚬➡️💨

Until now, vaping products lived in a grey zone. Not exactly tobacco, but not exactly tax-free either. Article 23 ends that ambiguity:

• 30 €/1,000 mL tax on e-liquids with low nicotine (up to 15 mg/mL).
• 50 €/1,000 mL tax on e-liquids with high nicotine levels.

Translation: if you’re into fruity, minty, or dragon fruit vape flavors, your bottle will now be fully taxed. This covers all e-liquids sold in France — including those on Travers-Shop.

The Legal Definition of “Smokable Product” 🧐

“A product is considered smokable if, in its current state or after a simple manipulation, upon heating, burning or activation, it emits an aerosol that can be inhaled by the end consumer.”

Fun translation: if you can light it, heat it, puff on it, and blow it out — it’s taxable. Whether it’s a cigar, a cigarette, a herbal roll-up or a tasty vape liquid, it goes through the same fiscal gate.

Tax Categories: The Great Reorganization 📊

To avoid drowning in loopholes and exceptions, the reform classifies smokable products into clear fiscal categories:

• Cigars and cigarillos
• Cigarettes
• Fine-cut tobacco
• Heated tobacco
• Vaping products (low and high nicotine)
• Raw smokable products without tobacco
• Other smokable products
• Chewing tobacco and snuff

Each category has its own excise tax rate, applied per kilogram, per liter or per unit. This allows the French state to streamline tax collection across tobacco, vaping, and herbal products.

Taxes That Keep Growing 📈

Fixed taxes are out. Article 23 provides for automatic inflation indexing on excise duties. That means taxes increase year after year, even if the product price itself doesn’t change.

Bottom line: the state wants smoke to keep bringing in steady cash. Or more, actually.

Sales and Distribution: A More Controlled Market 🏪

The reform doesn’t stop at taxation. It also changes how smokable products can be sold and distributed:

• Only through approved retail points (like tobacconists or certified shops).
• Through a controlled and traceable distribution chain.
• With strict bans on distance selling to private individuals.

No more mystery parcels of “herbal products” at your doorstep. Every mL, gram, and stick will now be traceable.

Public Health Goals 🚭

Behind this tax reform, there’s a public health agenda. The French government wants to curb smoking and the rapid rise of vaping, especially among young people, by making these products more expensive and more controlled.

But let’s be honest: it’s also a neat way to fill up state coffers.

What This Means for You 💰

Whether you’re a cigar lover, a hardcore vaper, or just curious, here’s how this affects you:

• Higher prices on a wide range of smokable products.
• Fewer sales points and stricter controls.
• E-liquids now taxed depending on their nicotine content.

If you want to keep enjoying your favorite flavors without blowing up your budget, you’ll have to shop smart and compare offers on specialized platforms like Travers-Shop.

Conclusion: Smoke Has a Price 💸

Article 23 of the 2026 Budget is a major step in taxing vaping and smokable products in France. It unifies the rules, broadens the scope of taxation, and links everything to inflation. It’s a fiscal cocktail that will impact consumers and benefit the state.

This reform is already sparking debate. Some call it a public health win. Others see it as a tax grab disguised as health policy. What’s undeniable is this: every puff now comes with a price tag.

To stay informed and find quality products at fair prices, head to Travers-Shop or explore our selection of e-cigarettes and e-liquids. Vaping has officially entered the tax arena.