North Carolina’s list of vapor products approved for sale will now name every product by its stock keeping unit (SKU) number, change on the first day of each month, and flag what was dropped the month before. Once a product is flagged, retailers have 30 days to sell or return what they have on hand. After that, the state says the product can be seized, forfeited and destroyed.
The North Carolina Department of Revenue (NCDOR) laid out the changes in an October 30 notice from its Excise Tax Division. The notice also hands unannounced store inspections to police and state investigators.
Three new laws behind the notice
Gov. Josh Stein signed Session Law 2026-31, Session Law 2026-41 and Session Law 2026-61, which together amend the part of Chapter 143B of the General Statutes that created the Vapor Products and Consumable Products Directory. Only products that NCDOR has certified and placed in the directory may be sold in the state, and manufacturers pay an initial fee of $2,000 to certify products, according to the department’s directory page.
What manufacturers must now certify
A manufacturer can still qualify a product by showing a marketing granted order from the U.S. Food and Drug Administration (FDA), or by showing the product changed only in name, brand style or packaging. The third route changed. A manufacturer relying on a pending premarket tobacco product application (PMTA) must now show that, as of July 1, 2026, the product was commercially marketed, was not an FDA enforcement priority under a published policy, and had an application that was still under review or had no final decision in effect.
A second duty began on August 11, 2026. Whenever federal requirements for a listed product change, the manufacturer has 30 days after the federal compliance deadline to certify compliance through NCDOR’s certification form. A manufacturer that misses it can be removed from the directory along with its products.
A monthly list built on SKUs
The amended G.S. 143B-245.12(a) requires NCDOR to list the SKU for each product, publish directory updates on the first of each month, and identify products removed in the prior month. The department already posts both lists as spreadsheet downloads. The approved products file dated October 29 has columns for SKU, manufacturer, brand name, product name, category, flavor and date added. The removed products file adds a date removed. The approved list page notes that some UPC and SKU numbers contain a plus sign and are only fully readable in the downloaded file.
The SKU is what inspectors check. NCDOR’s frequently asked questions say the UPC or SKU printed on the outside of the package will be scanned and matched against the directory.
The 30-day window after a removal
When a monthly update shows a manufacturer or product has been removed, retailers get 30 days from that update to do one of two things. They can sell the affected products that were already in inventory on the removal date, or pull them and return them to the distributor or wholesaler they bought from for a refund. After 30 days, the products may not be bought or sold at retail in North Carolina.
The window applies only to delisted stock. A product that was never in the directory gets no grace period, and the notice says any unlisted product found for sale is subject to immediate seizure.
Police take over the inspections
The amended G.S. 143B-245.15 moves unannounced compliance checks from NCDOR to state and local law enforcement. Every retailer, distributor and wholesaler that sells or distributes these products in the state faces at least one unannounced check a year. The notice lists the Alcohol Law Enforcement Division of the Department of Public Safety, the State Bureau of Investigation (SBI), the Department of Justice, sheriff’s offices and police departments as agencies that may carry them out. Anyone who sees an unlisted product offered for sale can report it to the SBI.
What the notice leaves out for online sellers
The notice speaks to manufacturers, retailers, distributors and wholesalers. It does not separately address websites that ship vapor products to North Carolina customers, and it does not say how the 30-day window would apply to an online seller’s warehouse stock. Retailers with those questions can reach the Excise Tax Division at 877-308-9092 or 919-707-7500 on weekdays.
For an online catalog, the SKU-based files make a monthly comparison practical. A store selling into the state can match its own SKUs against each new approved list, check the removal list for anything it still carries, and record the removal date that starts the 30-day count. Pennsylvania and Iowa are running their own directories on different schedules, as EC4IM reported on Pennsylvania’s seizure authority and Iowa’s delayed directory, so a store shipping to several states cannot assume one list covers all of them.
The paper trail has a payments side too. For a vape shop whose card processing runs through a high-risk provider such as Tower Payments, a saved copy of each month’s North Carolina removal file, next to the date the matching SKUs came down, is a dated record an underwriter may ask to see.
North Carolina’s directory on a monthly clock
Under the three 2026 session laws, North Carolina’s vapor directory now runs on SKUs and a fixed monthly calendar. Manufacturers relying on pending applications must meet a July 1, 2026 test and certify any federal changes within 30 days. Retailers get 30 days to sell or return delisted products, while never-listed products face immediate seizure. Inspections now come from police and state investigators at least once a year. The department has not said how the rules fit online sellers, which leaves the first-of-the-month files as the clearest guide to what can be sold.
Sources
- NCDOR Excise Tax Division, Important Notice, Changes Related to the Vapor and Consumable Products Directory (October 30, 2026)
- NCDOR, Vapor Product and Consumable Product Certification Directory
- NCDOR, Approved Vapor Products Directory
- NCDOR, Products Removed From the Vapor Directory
- NCDOR, Frequently Asked Questions Regarding the North Carolina Vapor Product and Consumable Product Certification and Directory
- Tower Payments