Drag and B
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These include e-cigarettes, vape pens, e-hookah and other devices
A smuggler who legally purchases cigarettes in a lower-tax region like Portugal and then sells the cigarettes in a high-tax area, like Ireland, still pays tax and buys European productseven if the tax loss for Ireland exceeds the tax gain for Portugal and tax-based attempts of discouraging consumption are partially thwarted
1(c), an electronic delivery device is defined as any product containing or delivering nicotine or other substances intended for human consumption that can be used to simulate smoking through inhalation of vapor or aerosol
MCQ answers 1 b 2 a 3 c 4 c 5 e References (vol 192) (eds Henningfield, JE, London, ED, Pogun, S)