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[49] In the United Kingdom, guidance from the National Institute for Health and Care Excellence notes that, as of February 2025, no nicotine-containing e-cigarettes were licensed as medicines for smoking cessation by the Medicines and Healthcare products Regulatory Agency, and products not licensed as medicines cannot be marketed by manufacturers for stopping smoking

An internal Phillip Morris document considers the desirability of smuggling in this light: Todays taxation of imported cigarettes [in Iran] is dominated by a specific duty of $7.70 per thousand and a Commercial Duty of $2.60 per thousand, which together account for over 90% of the tax burden While the specific duty structure is favourable, we have demonstrated to the Iranian monopoly that the excessively high level of duty encourages smuggling, estimated at one third of the market and that the optimum duty level is lower (World Health Organization, 2001, p

Each year, in partnership with scholars at the Mackinac Center for Public Policy, we estimate cigarette smuggling rates for each US state and the District of Columbia

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Open decks and all casino areas, both indoors and outdoors, are good choices for smoking