FDA issued final guidance on May 8, 2026, clarifying how it will prioritize enforcement against unauthorized ENDS products. The guidance does not legalize products without marketing authorization. It creates a three-tier framework for inventory risk. It changes what every online vape retailer should stock. It also changes what they should verify and document.

The PACT Act (15 U.S.C. § 376a) requires online vape retailers to file monthly delivery reports. They must file reports with each state where they ship vapor products. For May 2026 sales, those reports are due June 10. Filing late, filing incomplete, or missing a state triggers per-day penalties, per state. This checklist explains what…