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With Americans puffing less each year, the cigarette industry sees ESDs and other smokeless products as financial saviors

Customs value = product value + shipping Import duty = customs value x duty rate VAT/GST/consumption tax = usually customs value + duty, then multiplied by the tax rate Estimated import cost = duty + VAT/GST/tax + carrier clearance or brokerage fee Tariff and tax rules can change without notice

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The authors emphasize that their study has a wide range of limitations that include exclusion criteria, sample size, and participants in a geographic area with a low smoking prevalence and a high stigma about smoking