The total amount was UAH 24,588,730.

Importantly, the August statistics, like the July figures, include revenue from LEVIA sticks, not only from e-liquids.

As a reminder, in July, revenue rose sharply to UAH 79.6 million. However, this increase was primarily driven by imports of LEVIA — tobacco-free nicotine-containing sticks designed for heating.

Due to the specifics of their legal classification, these products fall under the same excise tax category as e-liquids for electronic cigarettes. Therefore, neither the July nor the August figures separately reflect the actual revenue generated by the legal e-liquid market.

To ensure an accurate assessment of the market, VARES proposes that tax revenues from e-liquids for electronic cigarettes, tobacco-free sticks, and other nicotine-containing products be recorded separately.

This would make it possible to track the actual dynamics of each market segment and understand which specific product categories are driving changes in budget revenues.