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# Rule on Tobacco Product Substantial Equivalence
- URL: https://www.fdaweb.com/rule-on-tobacco-product-substantial-equivalence/
- Published: 2021-01-20T12:00:00.000Z
- Updated: 2026-09-14T16:43:30.000Z
- Author: David McFarland
- Tags: FDA Policy/General, #legacy-id-D5148489

*Federal Register* notice: FDA is issuing a final rule to provide additional information on the content and format of reports intended to demonstrate substantial equivalence of a tobacco product (SE Reports). The rule also establishes general procedures FDA intends to follow when evaluating SE Reports, including procedures that address communications with an applicant and data confidentiality in a SE Report. To view the notice, click [here](https://public-inspection.federalregister.gov/2021-01214.pdf?ref=fdaweb.com).