PLF 2026: article 23 removed and first victory for vaping

It was in the middle of the night, between November 19 and 20, that MPs made their decision: article 23 of the 2026 Finance Bill will not be part of the text adopted at first reading. A decision that brings a breath of relief for vapers, specialist vape shops and the entire independent vaping sector.
But beware: while this stage marks an important turning point, the legislative journey is far from over.

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What exactly did article 23 provide for?

Article 23, which concentrated all the concerns, introduced a series of particularly restrictive measures:

• A new tax on e-liquids, based on nicotine level.

• The ban on online sales of vaping products, making it impossible to purchase online.

• A complete change of status for specialist vape shops, which would have had to become "approved establishments", subject to the same obligations as tobacconists: excise collection, integrity criteria, mandatory training, strict legal framework…

For professionals as well as users, this measure would have profoundly disrupted the market, increased prices and drastically reduced access to vaping, which is nonetheless recognized as a major harm reduction tool for smokers.

A removal voted… but not the end of the fight

The withdrawal of article 23 represents a major step forward, largely driven by the mobilization of the vaping community under the hashtag #NeTuezPasLaVape. Associations, shops, manufacturers and vapers mobilized across France, and this pressure has clearly borne fruit.

However, we must remain vigilant:

• The text will now continue its journey through the Senate.
• Article 23 may reappear in the form of an amendment, be reintroduced during the parliamentary shuttle or come back at the Joint Committee (Commission Mixte Paritaire).
• Nothing prevents new similar proposals from appearing in the coming months either.

The removal at the National Assembly is therefore a victory, but a provisional victory.

Why vapers can still breathe easy

This vote sends a strong signal: MPs heard the concerns and recognized that the planned measures were disproportionate. For vapers, this means:

• No immediate price increase for e-liquids,

• No disappearance of online sales,

• No administrative burden for specialist vape shops,

• No additional barrier for smokers wishing to switch to vaping.

This decision therefore helps to preserve access to a harm reduction tool that has already helped millions of people move away from tobacco.

What's next: heading to the Senate

The 2026 Finance Bill now moves to the Senate, with a first reading scheduled as early as November 21. Public debates will follow a few days later.
Depending on how amendments evolve, article 23 could return to the discussion, modified or not.

One thing is certain: vigilance remains essential. Industry professionals have understood this well and are planning a new national mobilization on December 9 in Paris.

We will continue to keep you informed

This removal is excellent news for vaping in France, but it is only one step in a long and sometimes unpredictable process.
We will remain mobilized and will keep you informed in real time of developments in the Senate and any potential new twists.

In the meantime, vapers can breathe easy: online sales continue, shops remain open, and independent vaping holds firm.
But the story is not over, and together, we will continue to defend vaping that is accessible, responsible and protective for all.