Heated Tobacco Products: FDA Authorization, Taxes, and Where to Use Them

Heated tobacco products are regulated in the United States as a type of cigarette: the FDA must authorize each product before sale, buyers must be 21 or older, federal and state excise taxes apply to the tobacco sticks, broadcast advertising is banned, and using the device is prohibited on flights and in most places that ban smoking. As of 2026, the IQOS system made by Philip Morris International is the only heated tobacco line to have received FDA marketing authorization, and its U.S. retail availability has been narrowed by a patent dispute.

What Counts as a Heated Tobacco Product

A heated tobacco product uses a battery-powered heating element to warm a processed tobacco stick to around 350°C, hot enough to release a nicotine aerosol but too cool to ignite the tobacco. Because the stick contains actual processed tobacco leaf, the FDA classifies it as a cigarette. That classification is what drives most of the rules below.

E-cigarettes are a separate category. They heat a nicotine-containing liquid rather than tobacco leaf, and they follow different tax schedules in most states and can face different advertising restrictions.1U.S. Food and Drug Administration. How Are Non-Combusted Cigarettes Different From E-Cigarettes If you’re reading rules that speak only to “electronic nicotine delivery systems,” they may not cover a heated tobacco device.

FDA Authorization: What Can Legally Be Sold

The FDA regulates heated tobacco products under the Federal Food, Drug, and Cosmetic Act through its Center for Tobacco Products.2Office of the Law Revision Counsel. 21 USC 387a – FDA Authority Over Tobacco Products Before a new product can be sold, the manufacturer must submit a Premarket Tobacco Product Application, and the FDA issues a marketing order only if the product is “appropriate for the protection of the public health.”3Office of the Law Revision Counsel. 21 USC 387j – Application for Review of Certain Tobacco Products

The only heated tobacco products that carry a marketing order are within the IQOS system: the device holder and charger and several Marlboro-branded HeatStick varieties.4U.S. Food and Drug Administration. Premarket Tobacco Product Marketing Granted Orders Any other heated tobacco system on the U.S. market is unauthorized, and selling one can trigger FDA enforcement with civil penalties reaching $21,903 per violation.5U.S. Food and Drug Administration. Advisory and Enforcement Actions Against Industry for Unauthorized Tobacco Products

Modified Risk and Exposure Modification Claims

A separate FDA pathway lets a manufacturer market a tobacco product with reduced-harm claims. The full modified risk tobacco product standard requires showing that the product significantly reduces harm and disease risk to individual users and benefits population health.6Office of the Law Revision Counsel. 21 USC 387k – Modified Risk Tobacco Products When long-term data is not yet available, the FDA can issue an exposure modification order under a lower standard, permitting claims about reduced exposure to specific chemicals without claiming reduced disease risk.

Five IQOS products carry exposure modification orders authorizing statements that switching completely from conventional cigarettes to IQOS “significantly reduces your body’s exposure to harmful or potentially harmful chemicals.”7U.S. Food and Drug Administration. FDA Renews Authorization for Five IQOS Products to Be Marketed With Exposure Modification Claims The FDA reviews these orders periodically and can revoke them.

Current U.S. Availability

FDA authorization does not guarantee a product is on shelves. In 2021, the International Trade Commission issued an exclusion order blocking imports of IQOS devices and HeatSticks after finding they infringed another company’s patents, and the Federal Circuit upheld that ruling. Retail availability has been narrower than in other countries as a result, and the situation has shifted more than once. If you’re planning to buy in the U.S., verify current availability before making other plans.

Who Can Buy, and Where

Federal law sets the minimum purchase age for all tobacco products, heated tobacco included, at 21. The requirement took effect in December 2019 and applies to every retail channel with no exceptions.8U.S. Food and Drug Administration. Tobacco 21 Retailers must check a photo ID for any buyer who appears to be under 30, and the FDA runs compliance checks at physical and online stores.

Retailer penalties for selling to an underage buyer escalate with each offense:

  • First violation: warning letter, no fine.
  • Second violation within 12 months: up to $365.
  • Third violation within 24 months: up to $727.
  • Fourth violation within 24 months: up to $2,920.
  • Fifth violation within 36 months: up to $7,300.
  • Sixth violation within 48 months: up to $14,602.

The maximum civil penalty for any single tobacco-related violation is $21,903.9U.S. Food and Drug Administration. Advisory and Enforcement Actions Against Industry for Selling Tobacco Products to Underage Purchasers

State and local governments layer on their own requirements. Most states require a tobacco retail license, with fees running from nothing in some states up to roughly $800 elsewhere. Some jurisdictions cap the number of tobacco retailers in an area or bar them from operating near schools. A growing number of localities restrict sales of flavored tobacco, and depending on how “flavored” is defined those bans can reach heated tobacco sticks with characterizing flavors.

Advertising and Packaging Rules

Federal law bans cigarette and little cigar advertising on television, radio, and other electronic media regulated by the FCC.10Office of the Law Revision Counsel. 15 USC 1335 – Unlawful Advertisements on Medium of Electronic Communication Because heated tobacco sticks are classified as cigarettes, the broadcast ban applies to them.

Packaging must carry health warnings covering at least the top 50 percent of the front and rear panels, and print and digital ads must devote at least 20 percent of the space to warnings in a conspicuous format.11eCFR. 21 CFR 1141.10 – Required Warnings Products with an exposure modification order also carry labeling tied to the specific claims they are authorized to make. Manufacturers cannot sponsor athletic, musical, or cultural events using a cigarette or smokeless tobacco brand name, logo, or recognizable color scheme, and digital marketing must include age verification.12U.S. Food and Drug Administration. Advertising and Promotion

Federal and State Taxes

At the federal level, small cigarettes (those weighing no more than three pounds per thousand) are taxed at $50.33 per thousand units, and large cigarettes at $105.69 per thousand.13Office of the Law Revision Counsel. 26 USC 5701 – Rate of Tax Because heated tobacco sticks contain processed tobacco wrapped in paper, federal tax authorities treat them as cigarettes. For a pack of 20 HeatSticks, the federal excise tax works out to about $1.01. These statutory rates do not adjust for inflation.

State taxation is much less uniform. Some states classify heated tobacco sticks as cigarettes and tax them per unit; others place them in an “other tobacco products” category and tax them as a percentage of the wholesale price, with those rates ranging from single digits up to 75 percent or more. The retail cost of the same pack can swing by several dollars from one state to the next.

Buying Across State Lines

The Prevent All Cigarette Trafficking Act requires anyone shipping tobacco products to consumers across state lines to register with the Bureau of Alcohol, Tobacco, Firearms and Explosives and with the tax administrators of every state they ship to. Remote sellers must comply with all state and local excise tax, licensing, and stamping rules. A 2021 amendment extended coverage to electronic nicotine delivery systems, and the law generally bans mailing cigarettes, smokeless tobacco, and ENDS through the U.S. Postal Service. Violations carry criminal and civil penalties.14Bureau of Alcohol, Tobacco, Firearms and Explosives. Prevent All Cigarette Trafficking (PACT) Act

Flying With a Heated Tobacco Device

TSA allows heated tobacco devices in carry-on bags only. They are banned from checked luggage because of their lithium-ion batteries, each of which must not exceed 100 watt-hours, and travelers must take steps to prevent the heating element from activating accidentally.15Transportation Security Administration. Electronic Cigarettes and Vaping Devices

Using the device onboard is a separate question, and it is prohibited. Federal aviation rules define “smoking” aboard aircraft to include “the use of a tobacco product, electronic cigarettes whether or not they are a tobacco product, or similar products that produce a smoke, mist, vapor, or aerosol,” and air carriers must prohibit smoking on all scheduled passenger flights, in every part of the aircraft, including lavatories.16eCFR. 14 CFR Part 252 – Smoking Aboard Aircraft The aerosol from a heated tobacco device falls within that definition.

Insurance Surcharges

Under the Affordable Care Act, health insurers can charge tobacco users up to 50 percent more than non-users. The regulation defines tobacco use to include all tobacco products when used four or more times per week over the preceding six months, so regular heated tobacco use qualifies.17eCFR. 45 CFR 147.102 – Fair Health Insurance Premiums Marketplace premium tax credits do not offset any part of the tobacco surcharge. Some states prohibit the surcharge entirely or cap it below 50 percent.

Life insurers generally treat any regular nicotine or tobacco user as a smoker for underwriting, regardless of the delivery method, which typically doubles or triples the cost of a term policy compared to non-smoker rates. Switching from cigarettes to heated tobacco does not, on its own, get you reclassified. Disclose use accurately on any application; a misrepresentation discovered after a claim can void the policy.

Indoor Use and Clean Air Laws

Whether you can use a heated tobacco device indoors depends on where you are. There is no single federal indoor smoking ban for private businesses, and state and local clean air laws vary. Some jurisdictions define “smoking” broadly enough to cover any device that produces an aerosol from tobacco; others define it around combustion and may not explicitly address heat-not-burn devices. If a venue’s policy prohibits tobacco use rather than only smoking, heated tobacco products are almost certainly covered. When in doubt, treat the device the same way you would treat a cigarette indoors.