The proposal would legalise electronic cigarettes (e-cigarettes) as a consumer product with restrictions, including sale to minors, advertising, banned ingredients and licensing for retailers.

The policy would require those purchasing e-cigarette products to be over the age of 18 but would no longer require a script.

GST would be applied to each of the products, as well as excise duty options:

• Option 1: 5% excise duty
• Option 2: 10% excise duty
• Option 3: 20% excise duty

The proposal would take effect from 1 July 2023.