I don't know about NRTs, as I never used them, but apparently they were taxed from what I gather.
You are correct, they can't sell
eliquid with nicotine in Switzerland (nicotine-free is sold freely though, as are VDs). Import has generally been ok, but there was always the risk that the
eliquid would be blocked at customs and that they would require you to pay the tobacco tax. I used to have it delivered to a friend in nearby France, as I'm in Geneva. Guess I won't have to bother him any longer.
