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The FDA message appears to be that the Swedish/Norwegian experience is applicable to products with low levels of tobacco-specific nitrosamines, benzopyrene, and other HPHCs (Harmful and Potentially Harmful Constituents)levels required pursuant to GOTHIATEK.[10] The TPL states that during the TPSAC meeting, the applicant described the GOTHIATEK standard as one that has changed over time with the inclusion of new HPHCs and the reduction of maximum allowable levels of HPHCs. The TPA states that the Swedish/Norwegian evidence is particularly relevant to the assessment of the long-term health risks of the General snus products[11] and seems to imply that the evidence is applicable to other pouched products that comply with or are guided by the GOTHIATEK standard
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This creates a significant 60-70% cost advantage for refillable systems on a per-use basis, a pricing dynamic that propelled open-system sales to a 34% year-on-year increase in 2025 [3]Source: Indonesian Ministry of Finance, Cukai Regulation for E-Liquids, customs.go.id
Notice of Decision If you cannot resolve the Texas sales and use tax dispute through the protest / appeal process, the Texas Comptroller will issue a Position Letter
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