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.

Link to original source:
https://www.kantar.com/ua/inspiration/ait/electronic-cigarettes-market-study-in-ukraine