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Regulatory, excise tax, and institutional governance of electronic nicotine delivery systems in low- and middle-income countries: A comparative policy analysis.

Ndaona S, Adebisi YA, Ngoma C · The International journal on drug policy, 2026

e-cigarette

Researchers compared how eleven low- and middle-income countries regulate e-cigarettes, tax them, and assign oversight responsibility. Countries fell into three groups: strict prohibition, transitional policies, or differentiated approaches. Most countries with legal e-cigarette markets had specific taxes on these products, though tax design didn't always match how permissive regulations were.

Relevance to India: India is included in this study as part of the prohibitionist group, making findings directly applicable to understanding India's e-cigarette policy approach compared to other similar-income countries.

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