As taxes on vaping products increase, Longfill e-liquids are gaining attention for their customization and cost optimization potential. Widely used in Europe and now expanding globally, Longfills offer a flexible approach to navigating high-tax environments. YTOO, a leading e-liquid manufacturer, delivers tailored Longfill solutions to meet diverse market needs while ensuring regulatory compliance.
What Are Longfill E-Liquids?
Longfills are partially filled bottles of flavor concentrate (60ml or 120ml, ~80% full), offering profiles like fruit, menthol, or tobacco. Users add VG (vegetable glycerin), PG (propylene glycol), and nicotine shots to create customized e-liquids, adjusting strength and VG/PG ratios. Compliant with the EU’s TPD Article 20, which limits nicotine liquids to 10ml but allows larger non-nicotine concentrates, Longfills provide flexibility and cost benefits in volume-taxed markets.
Cost Optimization in High-Tax Markets
Germany’s Tax Framework
Under Germany’s Tobacco Tax Act, e-liquids face a €0.26/ml excise duty in 2025, rising to €0.32/ml in 2026, plus 19% VAT. Longfills are taxed only on the concentrate (typically 12-18ml in a 60ml bottle), while user-added VG and PG generally do not increase the tax base under current regulations, and nicotine shots are taxed separately. This makes Longfills more cost-effective than pre-mixed e-liquids, with adoption growing in Germany since 2020.
UK’s Upcoming VPD
The UK’s Finance Act 2024 introduces a Vaping Products Duty (VPD) of £2.20/10ml starting October 2026, plus VAT, potentially raising pre-mixed e-liquid prices by 20-30% (HMRC). Longfills enable cost savings by using smaller taxed concentrate volumes, supplemented by potentially lower-taxed VG, PG, and separately taxed nicotine shots. The IBVTA anticipates increased Longfill demand post-2026.
YTOO: Tailored Longfill Solutions
YTOO, a GMP-certified, TPD-compliant e-liquid manufacturer with a 500-ton monthly capacity, specializes in OEM and white-label Longfills. From European fruit blends to robust tobacco profiles, YTOO customizes flavor intensity, VG/PG ratios, and bottle sizes, offering 72-hour prototyping to keep brands competitive in regulated markets. “We focus on high-quality, cost-effective solutions tailored to regional needs,” says a YTOO representative.
Global Trends
Driven by high-tax frameworks in Europe and the UK’s VPD, Longfills are a growing trend, offering flavor customization and tax optimization. Emerging markets like Australia and Asia show increasing interest in similar tax environments.
Learn how Longfills can support your brand at www.ytoojuice.com.
