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Unlike traditional cigarettes, which involve burning tobacco and inhaling smoke, vaping devices heat liquid without combustion

5062(c)), provides for the refund, remission, abatement or credit to the importer of internal-revenue taxes paid or determined incident to importation, upon the exportation, or destruction under Customs supervision, of imported distilled spirits, wines, or beer found after entry to be unmerchantable or not to conform to sample or specifications and which are returned to Customs custody

So far, the FDA has approved just 34 e-cigarette products, rendering the thousands of unauthorized items on store shelves technically illegal

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