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The proportion of protonated vs freebase nicotine depends on the pH of the product

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The ABF listed several cases of overseas visitors caught trying to smuggle cigarettes through customs: September 7: four Japanese nationals were caught at Brisbane International Airport with 141,015 cigarettes in their luggage

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and (c) specific elements of the program meeting the criteria set forth in the state plan

Were seeing vapor products being taxed separately from cigarettes, and nicotine products being taxed differently than traditional tobacco products