Portugal abides by the EU Tobacco Products Directive (TPD) (2014). E-cigarettes are regulated by Law No. 37/2007 as tobacco products, with additional items added in Law No. 108/2015. Use of nicotine-containing e-cigarettes is prohibited wherever smoking is prohibited, including in public places and on public transportation. Cross border sales are illegal. The excise tax on e-liquids is €0.30 ($0.33) per millilitre, which is one of the highest rates in Europe, although this is half the previous rate applied in 2014.