Аннотации:
Despite societal efforts towards healthy living, smoking remains a leading cause of illness and premature
death. This research aims to analyse the classification of alternative tobacco and smoke-free products and
the impact of excise duty on their market, particularly in the Baltic States. The methods involve comparing
normative and international classifications, examining excise duty rates, and analysing market data for
these products’ legal and illegal circulation. The results indicate a significant increase in the consumption of
alternative tobacoo and smoke-free products despite higher excise duties, suggesting consumers are willing
to pay more. The review also highlights the need for harmonised regulations to control the market effectively
and prevent the growth of an illegal market, especially for e-cigarettes.
Conclusions: International trade classification includes both smoking tobacco products and smoke-free,
however, excise tax and tobacco control regulations do not have such a classification, as international
and national regulations are outdated and lack alternative tobacco and smoke-free product classification.
Harmonised goods include traditional tobacco products but do not include alternative tobacco and smokefree products, which leads to undesirable consequences – significant differences in rates and cross-border
trade, as well as a need for unified control and information exchange on the movement of goods in the
single market. All three Baltic States tax alternative tobacco and smoke-free products, but rates and tax units
differ. It is recommended to adopt an international classification for alternative tobacco and smoke-free
products at the EU level due to their rapid consumption increase and current lack of harmonisation.
