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These markets sustain demand for raw leaf tobacco even as finished product regulations tighten

Vapes can contain different nicotine strengths, commonly measured in milligrams (mg): 3 mg / 6 mg low nicotine 12 mg moderate 20 mg high (common in many countries) 50 mg (salt nicotine) very strong, usually in disposables The key difference is control

However, other studies using regulated low-nicotine e-cigarettes have found comparable efficacy between vaping and NRT

This provides more certainty to the tax structure itself, although the financial impact on the taxpayers affected may be as great, especially if the surcharge is imposed year after year

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