27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0005251","className":"art-back","children":["← ","Accijns"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"Accijnzen"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","32"," ","Accijns"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet op de accijns"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","6 januari 2026"]}]]}]]}],["$","div",null,{"className":"art-body","children":[["$","div",null,{"className":"art-text-col","children":[["$","h2",null,{"children":"Wettekst"}],["$","div",null,{"className":"law-body","dangerouslySetInnerHTML":{"__html":"

Artikel 32

1. Onder rooktabak wordt verstaan niet als sigaren of als sigaretten aan te merken voor roken geschikte tabak.

2. Als rooktabak worden mede aangemerkt produkten die geheel of gedeeltelijk uit andere stoffen dan tabak bestaan, doch overigens voldoen aan het bepaalde in het eerste lid.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0005251","target":"_blank","rel":"noopener noreferrer","children":"Raadpleeg de officiële versie"}]," ","op ","wetten.overheid.nl","."]}],false]}],["$","div",null,{"className":"art-cases-col","children":[["$","section",null,{"className":"art-section","children":[["$","h2",null,{"children":"Jurisprudentie"}],["$","p",null,{"className":"art-empty","children":["Nog geen gepubliceerde uitspraken over art. ","32","."]}]]}],false,false]}]]}]]}]