North Carolina Vape Directory Adds Monthly SKU Rules

The North Carolina Department of Revenue (NCDOR) has updated its vapor products directory to implement SKU-level tracking, monthly list updates, and a 30-day inventory liquidation rule. Outlined in an October 30 notice from its Excise Tax Division, the revisions also transfer retail store compliance inspections directly to state and local police.

The regulatory shift follows the enactment of Session Laws 2026-31, 2026-41, and 2026-61, signed by Governor Josh Stein. These measures amend Chapter 143B of the General Statutes governing the Vapor Products and Consumable Products Directory. Under state law, retailers can only stock certified products, with manufacturers paying an initial $2,000 certification fee per product, according to the state’s directory page.

Manufacturer Certification and FDA Application Rules

Manufacturers can qualify a product through three distinct avenues:

Securing a Marketing Granted Order (MGO) from the U.S. Food and Drug Administration (FDA).
Documenting that a product changed solely in name, brand style, or packaging.
Holding a pending Premarket Tobacco Product Application (PMTA).

For pending applications, manufacturers must prove the product was commercially marketed as of July 1, 2026, was not designated an FDA enforcement priority, and remains under active federal review without a final decision. Additionally, manufacturers must certify compliance with any changes in federal standards within 30 days of federal deadlines or face directory removal.

Monthly SKU Tracking and Package Verification

Under amended statute G.S. 143B-245.12(a), NCDOR publishes directory revisions on the first of each month, detailing both approved items and products removed during the previous cycle. The department maintains two public files:

The approved products file, which tracks SKU numbers, manufacturer details, brands, categories, and flavors.
The removed products file, which logs delisted items and the exact date of removal.

According to NCDOR’s guidance document, inspectors scan the UPC or SKU printed directly on product packaging to verify directory status.

The 30-Day Inventory Rule and Product Seizure

When an item appears on the monthly removal list, retailers have a 30-day grace period to clear existing inventory. During this window, businesses can legally sell on-hand stock or return it to distributors for a refund. Once the 30-day period expires, remaining units cannot be sold and become subject to seizure, forfeiture, and destruction.

This grace period applies exclusively to delisted products. Products that were never certified in the directory receive no sell-through window and face immediate confiscation upon discovery.

Police and State Investigators Assume Inspection Authority

Statute G.S. 143B-245.15 transfers unannounced compliance inspections from revenue personnel to law enforcement agencies. Retailers, distributors, and wholesalers must undergo at least one unannounced inspection annually. Agencies authorized to execute these checks include:

The Alcohol Law Enforcement Division (Department of Public Safety)
The State Bureau of Investigation (SBI)
The North Carolina Department of Justice
Local municipal police departments and county sheriff offices

Compliance Requirements for E-Commerce and Processing

While the state notice does not explicitly address fulfillment rules for out-of-state online retailers, e-commerce sellers shipping to North Carolina residents must align their digital catalogs with the monthly SKU files. Because directory rules vary across state lines – such as Pennsylvania’s seizure rules and Iowa’s directory timelines – businesses must track state-specific deadlines separately.

Read more: North Carolina Expands Enforcement Against Unauthorized Vape Products

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Matthew Ma

Marketing at Ecigator

With over a decade of experience in the e-cigarette industry, Matthew Ma is a seasoned expert in both the manufacturing and usage aspects of vaping products. His extensive background has provided him with a deep understanding of the intricacies and evolving dynamics of e-cigarettes.