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This is because people who smoke and use ECs (dual users) will be included in the calculation of both current smoking and current EC use prevalence

After closely following Australias experience, by 2019 16 countries, including the United Kingdom and New Zealand, have introduced and adopted plain packaging, and numerous other countries are progressing towards it

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Can You Fly With Cigars Internationally

and required retailers to comply with other tobacco control measures

If you exceed Australias duty free limits, duty and tax will apply on all items of that type (general goods, alcohol or tobacco), not just the goods over the limit