Frequently Asked Questions Regarding the North Carolina Vapor Products and Consumable Products Certification and Directory

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The North Carolina Vapor Product and Consumable Product Directory is a list of vapor products and consumable products as reported by their manufacturers and reviewed by the North Carolina Department of Revenue staff that can be legally sold at retail in North Carolina.

A vapor product is any noncombustible product that employs a mechanical heating element, battery, or electronic circuit regardless of shape or size and that can be used to heat a consumable product. The term includes an electronic cigarette, electronic cigar, electronic cigarillo, and electronic pipes. The term doesn’t include hemp or hemp products as defined in G.S. 90-87.

A consumable product is any nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used. The term doesn’t not include any hemp or hemp products as defined in G.S. 90-87.

No, to be subject to the provisions of this new law (found in HB-900, SL 2024-31) the product must contain nicotine. The definition of consumable product as provided in G.S. 105-113.4(1k) states: “Any nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used.” HB 900 adds the following clarification: For purposes of this section, a consumable product does not contain any tobacco leaf.

A vapor product must contain a consumable product. Pursuant to G.S. 14-313(a)5, a consumable product must contain nicotine. Hemp products do not contain nicotine.

To be included in the North Carolina Vapor Product and Consumable Product Directory the manufacturer of the product must complete the electronic certification form and attach documentation to verify the status of product with the FDA or Court Order. These are the acceptable documents: 

• A timely filed premarket tobacco order (PMTA) pursuant to federal law and the PMTA remains under review by the FDA; or
• A denial order but the agency or federal court has issued a stay order or injunction during the manufacturers appeal, or the order has been appealed and remains pending, or 
• A marketing order or other authorization under federal law from the FDA. 

Additionally, the manufacturer must submit an initial certification fee of $2,000 to have the products certified and listed in the directory. To remain in the directory the manufacturer must submit the annual renewal fee of $500 no later than March 1 of each subsequent year.
 

Every manufacturer of vapor products and consumable products sold for retail sale in North Carolina, whether directly or indirectly through a distributor, retailer, or similar intermediaries, is required to complete the electronic certification process for those products to appear in the North Carolina Department of Revenue Vapor Product and Consumable Product Directory.

The form must be completed electronically. The certification form is found on the North Carolina Department of Revenue’s website. The manufacturer will provide a list of product names, brand names, categories, flavors and the unique product identifier (UPC or SKU) as found on the outside of the package for each vapor product or consumable product. This number will be scanned and matched against the directory for compliance purposes. A manufacturer must also submit documentation to verify the status of each product by attaching the correspondence from the FDA or Court Order to the certification form. The label of the attachment must contain the identifying number of the product being certified.
 

No. Vapor products and consumable products cannot be certified unless the appropriate FDA or Court issued documentation is attached with the certification form.

You should re-submit the vapor product or the consumable product and attach the proper documentation. The North Carolina Department of Revenue staff will determine if there is enough documentation to certify the vapor product or consumable product.

The directory is found on the North Carolina Department of Revenue’s website.

You will locate the section of the electronic certification form that states: “Attachments”. In the box below is the phrase “Attach copies of supporting documentation”, you will click on the rectangle with the verbiage “Supporting Documentation” and follow the directions to attach your document. Please label each document with the SKU for that document. For example, the supporting document for the first vapor or consumable product in your list should be labeled: Product 1 – SKU# 333444. For the next product you should label it: Product 2 – SKU# 333445 and so on until all the vapor or consumable products have their documentation properly labeled and attached. You can only list 10 documents per form. You may enter comments for the documents in the comment section below. Comments may be helpful to the North Carolina Department of Revenue’s staff reviewing your documents.

Each certification form only allows for ten vapor products or consumable products to be listed. You would list the first ten vapor products or consumable products and attach the FDA or Court issued documentation to that form. You must attach the certification for each of the 10 vapor products or consumable products you are going to certify. You would start a new form for the next ten vapor or consumable products and continue listing each vapor or consumable product and attaching the documentation for each vapor product or consumable product that you want to certify. Be sure to attach the documents and name them according to question 10 above. Each form only allows for 10 vapor products or consumable products, but you may complete as many forms as you need to list all your vapor products or consumable products.
 

The North Carolina Department of Revenue updates the directory monthly.

The manufacturers certification of its products expires each year on March 1. The certifications must be renewed each year prior to March 1 to ensure that the vapor products or consumable products remain in the directory and may be legally sold in North Carolina.

There is a fee of $2,000 per manufacturer initial certification to have its vapor products and consumable products listed for publication in the North Carolina Vapor Product and Consumable Product Directory.

There is a $500 fee for certification renewal per manufacturer. A manufacturers certification of its vapor products and consumable products expires each year on March 1. A manufacturer must renew its certification for each vapor product and consumable product prior to March 1 to ensure that the vapor products and consumable products remain in the directory. The renewal process is similar to the initial certification process – the form is the same and located at the NC Department of Revenue's website, simply change the status to renewal, and list the vapor products and consumable products. The manufacturer must attach copies of the FDA documentation or a Court Order. Any change in the FDA or Court Order status must be noted.

Fees must be paid electronically. Manufacturers must set up an electronic funds transfer account for their electronic certification and renewal payments. Please contact the North Carolina Department of Revenue at telephone number (919) 707-7500 or toll free (877) 308-9092 Option 4 to set up an account. All fees must be paid in U.S. Dollars.

A wire transfer is needed when a manufacturer does not have a bank in the United States. A wire transfer is an electronic transfer of funds via a network that is administered by banks and transfer service agencies around the world. Wire transfers are sent by one financial institution and received by another. To arrange for a wire transfer you need to contact North Carolina Department of Revenue at the following phone number 919-707-7500 Option 4 or toll free 877-308-9092 Option 4.

If a manufacturer fails to remit the money for the certification fees, those vapor products or consumable products will not be listed in the directory and will be prohibited from retail sale in North Carolina.

If a manufacturer does not meet the March 1 annual deadline to renew its certification, the manufacturer’s vapor products and consumable products will be removed from the directory and may not be sold at retail in North Carolina. The manufacturer will need to complete the initial certification form and remit the initial certification fee of $2,000 (per manufacturer).

North Carolina requires a unique identifying number for each manufacturer. If you do not have a FEIN, you may substitute any other unique identifying number. The number may be up to nine digits in length and must be unique to you. Numbers such as 99999999 or 123456789 will not be accepted as they are not unique to the person. Certification fees must be paid electronically.

Updates to existing vapor products or consumable products (ad hoc changes) do not require an additional fee. If you have completed your initial certification and need to add an additional vapor product or consumable product there is no additional fee. Remember, the fee is per manufacturer, not per vapor product or consumable product. 

If for some reason you must drop a vapor product or consumable product you can make this change in the electronic certification form. You should also send an email to the North Carolina Department of Revenue’s staff at vaporcertification@ncdor.gov and alert them to the change. There would be no additional charge for dropping a vapor product or consumable product.
 

A manufacturer of vapor products and consumable products is responsible for completing the electronic certification form to have its vapor products or consumable products listed in the North Carolina Vapor Product and Consumable Product Directory. A manufacturer located outside North Carolina that is not registered with the North Carolina Secretary of State’s office must obtain and maintain a registered agent in North Carolina. Additionally, a manufacturer located outside the United States, as a condition precedent to having its name or its vapor products or consumable products listed and retained in the directory must obtain and continually maintain a registered agent in North Carolina. A manufacturer located outside the US must provide a list of all its importers and is also responsible to ensure that its importers retain and maintain a registered agent in North Carolina. All obligations of a manufacturer imposed with respect to appointment of an agent shall also apply to the importers with respect to appointment of their agents.

An importer of vapor products or consumable products is responsible to ensure that any vapor products or consumable products imported into North Carolina for retail sale are listed in the North Carolina Vapor Product and Consumable Product Directory. Only vapor products or consumable products listed in the directory are eligible for sale at retail in North Carolina. Also, an importer not registered with the North Carolina Secretary of State’s office, must obtain and retain a registered agent in North Carolina. An importer is required to notify the North Carolina Department of Revenue if the agent is terminated by either party.

A registered agent is a person or business designated to receive service of process and other official documents by mail or in-person on behalf of a company. North Carolina requires that vapor and consumable products manufacturers located outside North Carolina that are not registered with the North Carolina Secretary of State’s office retain and maintain a registered agent in North Carolina. Additionally, a vapor and consumable manufacturer located outside the United States must retain and maintain a registered agent in North Carolina.

A manufacturer must provide written notice to the North Carolina Department of Revenue thirty (30) calendar days prior to the termination of the authority of a registered agent. No less than five calendar days prior to the termination of the authority of an existing registered agent, a manufacturer shall provide to the North Carolina Department of Revenue the name, address, and telephone number of the newly appointed registered agent.

In the event a registered agent terminates a manufacturer's contract, the manufacturer shall notify the North Carolina Department of Revenue, in writing, within five (5) calendar days. The manufacturer shall also include proof, to the satisfaction of the North Carolina Department of Revenue, of the newly appointed registered agent.

If a manufacturer needs to edit their contact information, they shall submit the changes in writing via email to the North Carolina Department of Revenue at: vaporcertification@ncdor.gov.

Written correspondence may be sent via email to vaporcertification@ncdor.gov. If a hardcopy of the correspondence is requested by the North Carolina Department of Revenue, it should be mailed to: 

North Carolina Department of Revenue – Excise Tax Division 
3301 Terminal Drive – Suite 125 
Raleigh, NC 27604
 

Yes, you may add additional vapor products or consumable products after the initial certification through the electronic certification form. You must go to the area on the form that states, “Request Type” and select the type of request you want to make. The choices are: Certification; Renewal; Add more products to be certified; Update to existing products. Make your selection here and proceed with entering the information. You must ensure that you attach supporting documentation as needed.

If you feel you need more information about the certification process or the directory you may review the Administrative Rules for the North Carolina Vapor Product and Consumable Product Certification and Directory. You can find this information by going to 17 NCAC 04C section .2000 rules.pdf

The following penalties shall apply to vapor and consumable products not listed in the directory: 

1. A retailer, distributor, or wholesaler who offers for sale a vapor or consumable product intended for retail sale in North Carolina that is not included in the directory is subject to a warning with a mandatory re-inspection of the retailer within 30 days of the violation. 
2. For a second violation of this type within a 12-month period, the fine shall be at least five hundred dollars ($500) but not more than seven hundred fifty dollars ($750) and, if licensed, the license shall be suspended for 30 days 
3. For a third or subsequent violation of this type with in a 12-month period, the five shall be at least one thousand dollars ($1,000) but not more than one thousand fifty dollars ($1,500) and if licensed, the license shall be revoked. 
4. Upon a second or subsequent violation of this type, vapor products or consumable products that are not in the directory as required by law, and are possessed by a retailer, distributor, or wholesaler, shall be subject to seizure, forfeiture, and destruction. The cost of such seizure, forfeiture, and destruction, shall be borne by the person from whom the products were confiscated, except that no products may be seized from a customer who has made a bona fide purchase of the product.

A manufacturer whose vapor products or consumable products are not listed in the directory as required by law and who causes these products to be sold for retail sale in North Carolina, whether directly or indirectly through an importer, distributor, wholesaler, retailer, or similar intermediary or intermediaries, is subject to a civil penalty of ten thousand dollars ($10,000) for each individual product offered for sale in violation of Part of Article 4 of Chapter 143B of the North Carolina General Statues until the offending product is removed from the market or until the offending product is certified and added to the directory. In addition, any manufacturer that falsely represents any information required by the certification form shall be guilty of a misdemeanor for each false representation.

A repeated violation of Part 3 of Article 4 of Chapter 143B of the North Carolina General Statutes shall constitute a deceptive trade practice under Chapter 75 of the North Carolina General Statutes. (North Carolina’s unfair and deceptive trade practice laws are a robust mechanism for protecting consumers and businesses from unethical practices.)
 

Yes, you may maintain inventory intended for retail sale outside North Carolina. Pursuant to NC GS 143B-245.13.(2), “each distributor or wholesaler shall have 60 days from the date the Secretary first makes the directory available for inspection on its public website to remove those products intended for ultimate retail sale in the state from its inventory.” Accordingly, a wholesaler who has both products intended for retail sale in North Carolina and products intended for retail sale in other states must keep those products separated. A good practice might be to label those products intended for retail sale outside North Carolina “Not for Retail Sale in North Carolina”.

Consumable products containing nicotine derived from tobacco and consumable products or vapor products that submitted a Premarket Tobacco Product Application (PMTA) to the FDA on or before 9/9/2020.

If the synthetic nicotine product meets the definition of a consumable product (as defined in N.C.G.S. 14-313(a)(1a) and is not listed in the vape directory, it cannot be sold in NC and must be removed from the shelf.

In accordance with Session Law 2024-31 (HB-900), NCDOR can regulate synthetic and non-tobacco derived nicotine products as well as tobacco derived vapor and consumable products.

FDA defines NTN as nicotine that did not come from a tobacco plant; however, it is also referred to as non-tobacco nicotine.

The Department of Revenue published a Notice on September 11 2025, titled Directory Eligibility for Vapor Products and Consumable Products which can be found at the following link Important Notice- Eligibility for Listing in the North Carolina Department of Revenue Vapor Products and Consumable Products Directory.