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In 2022 the country passed pioneering legislation which introduced a steadily rising smoking age to stop those born after January 2009 from ever being able to legally buy cigarettes

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As a result, a tax is only levied on products where vapor liquid is sold in bundles (equipment and liquid sold together).[17] Another element of excise tax design is whether to levy the tax on the value of the product ( ad valorem ) or on the quantity (specific)

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