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This document describes requirements related to ingredients used in e-liquids and e-liquid components. This document: - specifies ingredient purity and related supply chain requirements; - specifies ingredient exclusion criteria based on function and toxicological properties; - specifies the need for a toxicological risk assessment and provides guidance on the content of this as well as specifying competency requirements for those responsible for it; - specifies nicotine content versus label claim over shelf life and performance characteristics of the analytical method used to measure the nicotine; - specifies pH limits for the e-liquid; - provides guidance on the measuring of emissions; - specifies certain ingredient-related product labelling; - provides guidance on ingredients that should not be used in e-liquids; - provides guidance on maximum levels in finished e-liquid for certain undesirable constituents that may occur in natural extracts used as flavourings. This document does not apply to packaging, vaping devices or refill container materials/ingredients.