Regulation 21

In Schedule 4 (non-exhaustive list of types of EEE which fall within the categories set out in Schedule 3) after category 7 insert—

“7.1 VAPES AND ELECTRONIC CIGARETTES ETC.

Vapes or any item of EEE which is intended to form part of a vape

Electronic cigarettes or any item of EEE which is intended to form part of an electronic cigarette

Heated tobacco products or any item of EEE which is intended to form part of a heated tobacco product”.