Currently, 26 U.S.C. §5713 does not require a TTB Manufacturer or Importer permit for electronic nicotine delivery systems (ENDS). If a change in the law would occur copies of the permit(s) would be mandatory.
E-cigarettes that do not contain nicotine, but that are sold under the same brand name as an electronic cigarette that is labeled, advertised, or marketed as containing nicotine, or have been determined to contain nicotine by the Attorney General or Revenue, will not be required to submit any of the requested documentation in Part VII.
Δ