REEP researchers present on the regulation on new generation nicotine products

New generation products (NGPs) like e-cigarettes, nicotine pouches and heated tobacco pose new challenges to regulators. On the one hand these products have become increasingly popular among youth and females, potentially garnering new generations and types of nicotine users. On the other hand NGPs do not fall in the traditional category of tobacco products, hence posing new challenges to governments seeking to regulate their use. Producers and importers of these products take advantage of these uncertainties to seek lower taxation and less regulatory burdens, which in turns accelerate the potential threat these products pose for the youth.

These were some of the main points that were made by Estelle Dauchy and Retsilisitsoe Pokothoane at an online workshop organised by Tax Justice Network Africa, in collaboration with the African Tax Administration Forum (ATAF) and the Kenya Revenue Authority, on the theme “Capacity Building of Revenue Officers on best practices of taxation of New Generation Products (NGP) and tobacco products”. The workshop, held on 21-22 October 2025, was attended by 40-50 delegates from the Ministry of Health, Kenya Revenue Authority, National Treasury, Tobacco Control Board, civil society organizations. 

For example, data from the Data on Youth and Tobacco in Africa (DaYTA) survey reveals a worrying rise in the use of tobacco and nicotine products among adolescents aged 10–17 in Kenya, Nigeria, and the DRC, underscoring the effectiveness of these marketing tactics. In Kenya, 23% of youth reported seeing tobacco and/or nicotine product promotions in or around schools, clear evidence of the aggressive and strategic marketing of these products to children. 

Novel products are taxed with sub-optimal tax systems compared to cigarettes. In Kenya, heated tobacco and nicotine pouches are taxed based on weight rather than units (sticks or pouch), resulting in an effective tax rate that is less than one third the tax applied to cigarettes, and there is no tax on non-nicotine e-liquids for vapes. 

Though NGPs are promoted by tobacco companies as potential means to quit traditional tobacco use, the evidence on their health impacts is still sparse, and many studies have found these products contain harmful chemicals that are not present in cigarettes. In light of the uncertainties around the potential health effects of NGPs, and the alarming risk they represent to the youth, the WHO recommends countries to adopt a precautionary approach that includes high taxes and other regulations that also apply to cigarettes.

Estelle and Poko encouraged delegates to regulate NGPs in line with regulations currently applied to cigarettes, and to impose high specific taxes on these products. They also invited delegates to contact REEP and other experts for support on designing appropriate tax and non-tax policies. 

Estelle can be contacted at Estelle.Dauchy@uct.ac.za.