The reality is that the FDA has said, quite publicly and to suppliers, that import and SALE of e-cigs and liquid is illegal. Period. No ifs, ands or claims needed. They are illegal to bring into the country and sell. But not to buy. Not to use. Not to own. That's a different legal game.
Bob, to be clear here, it is the FDA's position that under the FD&C Act, electronic cigarettes are considered drug devices, and their position that it qualifies as a device to be banned.
They executed the ban under this act, and SmokingEverywhere is challenging their position.
The FDA has also only put out notice of shipments for three specific Chinese manufacturers, so not all shipments may be held. Based on the presentation of e-cigs on the SE web site, the FDA holds that it is a drug/device combination.
But, these can be used without nicotine - does that still make it a drug/device combination? Or is it a regulated drug, and an acceptably unregulated vapor device (many vaporizers exist on the market in other forms), which may simply become used in combination?
The FDA's stance is excessive and ridiculous.
Also, no, the FDA doesn't make tax laws - but they do get allocated additional funding when something "new" must be tracked by them.