Finland abides by the EU Tobacco Products Directive (TPD) (2014). In Finland, e-cigarettes are classified as tobacco related products and are regulated by the Tobacco Act 2016 (non-nicotine single use e-cigarettes are classified as tobacco substitutes). Nicotine products (i.e. nicotine replacement therapy - NRT) used in smoking cessation have to be approved by the Finnish Medicines Agency, and these are classified as medicines; no e-cigarettes have been approved as medicines to date. The use of e-cigarettes is prohibited where smoking is prohibited, including in vehicles where minors under 15 years are present. There is a total advertising ban. Internet and cross-border sales of e-cigarettes are illegal. Only tobacco flavoured and unflavoured fluid is allowed for sale; candy or fruit flavours are prohibited. A tax on e-cigarette liquid of €0.30 per ml (€3.00 per standard bottle) was introduced on 1st January 2017, and applies to 'nicotine free' as well as nicotine-containing fluids.