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German Customs Notifies Retrospective Taxation of E-cigarettes on the Market On December 28, 2022, the German Customs sent a letter to inform the local e-cigarette associations and economic operators to re-tax tobacco product substitutes (that is, "e-cigarettes") that were launched before July 1, 2022: the requirements were not fulfilled The e-cigarettes that are obligated to pay taxes are returned to the tax warehouse, and those who have the right to obtain tax stamps (manufacturers, importers, or buyers for commercial purposes) will stamp tax stamps to fulfill the obligation of retroactive taxation