Kantar Ukraine recently published a study of the electronic cigarette market.
We at VARES have carefully read it and sincerely thank our colleagues for trying to systematize the data.
But we must note: this study is very far from reality.

The first is that the specialists who conducted it do not distinguish between a device for vapor generation (electronic cigarette), the definition of which is fixed in the Tax Code and has a separate code of UCT ZED,
from liquid for electronic cigarettes, which also has a different code of the UCT ZED and a completely different legal regulation.

Second, the report states that "a sign of illegal products is the presence of taste."
❗️The only real sign of illegal liquid is the absence of an excise tax stamp.

Thirdly, the devices are not subject to excise duty at all.
This is a technical product, and its legality can only be determined by checking the origin:
whether it was officially imported into the customs territory of Ukraine.

That is, the only case where a device can be illegal is a disposable electronic cigarette without an excise stamp.

Since this study has a significant impact on the formation of the perception of the electronic cigarette market in Ukraine,
we at VARES plan to record a detailed video analysis of this material - line by line,
explain each point, emphasize and show where the authors made critical mistakes.