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General Terms and Conditions of

Vape Distribution GmbH

§1 Scope of Application§2 B2B Sales – no sales to end customers§3 Dealer Registration§4 UID Validation§5 Subject of the Contract§6 Compliance with Legal Regulations§7 Product Registration (TPD / EU-CEG)§8 Excise Taxes / Liquid Tax§9 Delivery Authorization / Regulatory Requirements§10 Prices§11 Payment Terms§12 Delivery§ 6 Retention of Title§14 Warranty§15 Youth Protection§16 Product Safety and Recall§17 Battery Act§18 Data Protection§19 Jurisdiction and Applicable Law§20 Severability Clause

§1 Scope of Application

These General Terms and Conditions (GTC) apply to all business relationships between Vape Distribution GmbH,
Anichstraße 16, 6020 Innsbruck, Austria (FN 600442d) – hereinafter referred to as "Seller" – and its commercial customers – hereinafter referred to as "Customer".
Sales are exclusively made to entrepreneurs as defined in §1 UGB and to commercially registered resellers.
Sales to consumers are excluded.

§2 B2B Sales – no sales to end customers

The seller operates exclusively in wholesale. Sales to end consumers are excluded. Orders can only be placed by companies with a valid business license. The customer confirms with their order that the goods are purchased exclusively for commercial resale.

§3 Dealer Registration

Before establishing a business relationship, the seller may require dealer registration. The following documents may be requested:

  • Business license
  • Company register excerpt
  • VAT identification number (UID)
  • if applicable, regulatory trade or distribution permits

The seller reserves the right to refuse business relationships without providing reasons.

§4 UID Validation

The customer is required to provide a valid VAT identification number (UID). The seller is entitled to verify the UID through the European VIES system. In case of an invalid UID, the seller may refuse orders or pass on tax burdens.

to the customer.

§5 Subject of the Contract

The seller primarily distributes the following product groups:

  • Electronic cigarettes
  • E-liquids and nicotine-containing liquids
  • Nicotine pouches
  • Accessories for electronic cigarettes

These products may be subject to regulatory restrictions.

§6 Compliance with Legal Regulations

The customer commits to comply with all legal regulations, in particular:

  • Tobacco Monopoly Act (TabMG)
  • Tobacco Tax Act (TabStG)
  • Product Safety Act
  • EU Tobacco Products Directive (TPD)
  • Youth Protection Regulations
The customer is responsible for the lawful sale of the products in the respective

destination country.

§7 Product Registration (TPD / EU-CEG)

The customer acknowledges that nicotine-containing products may be subject to registration within the European Union. The seller ensures that products are reported in the EU-CEG (Common Entry Gate) if required. The customer commits to only placing properly registered products on the market.

§8 Excise Taxes / Liquid Tax

Certain products may be subject to Austrian tobacco tax or comparable excise taxes. The tax treatment is based on the applicable legal provisions. Deliveries to retailers are generally made with goods that have already been released into tax-free circulation. Deliveries to wholesalers are made exclusively in accordance with the applicable

excise tax regulations.

§9 Delivery Authorization / Regulatory Requirements

The seller delivers tobacco-related products exclusively:

  1. to retailers authorized to purchase and resell in a taxed condition or
  2. to wholesalers, provided they have a valid wholesale license according to §7 TabMG 1996 and a registration as a warehouse for tobacco-related products according to §31a TabStG 2022.
The customer must provide the required licenses and registrations to the seller upon request.

The seller is entitled to refuse or suspend deliveries if the regulatory requirements are not met.

§10 Prices

All prices are net prices plus statutory sales tax. Shipping costs are listed separately. The seller reserves the right to change prices.

§11 Payment Terms

Invoices are due immediately without deduction unless otherwise agreed. In case of late payment, default interest and reminder fees may be charged.

§12 Delivery

Delivery is made within Austria and to selected European countries. Delivery times are non-binding unless expressly agreed otherwise.

§ 6 Retention of Title

The delivered goods remain the property of the seller until full payment is received.

§14 Warranty

The statutory warranty provisions apply.

The customer must inspect the goods immediately upon delivery and report any defects without delay.

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§15 Youth Protection

The sale of nicotine-containing products to minors is legally prohibited.

The customer agrees to implement appropriate measures for age verification.

§16 Product Safety and Recall

The customer agrees to cooperate in product recalls and in measures of market supervision.

The customer is required to keep relevant delivery data and provide it upon request.

§17 Battery Act

Batteries and accumulators must not be disposed of in household waste.

The customer agrees to dispose of used batteries properly.

§18 Data Protection

Personal data is processed exclusively in accordance with the GDPR.

Further information is included in the company's privacy policy.

§19 Jurisdiction and Applicable Law

Austrian law applies, excluding the UN Sales Convention.

The place of jurisdiction is Innsbruck, unless legally permissible.

§20 Severability Clause

Should individual provisions of these terms and conditions be or become ineffective, the validity of the remaining provisions shall remain unaffected.