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In 2021, the total excise tax for cigarettes was more than double that of HTP, being 284.9 per pack compared to 131.03 for heated tobacco products.[xxi] It should be added, though, that research has found that 85% of HTP sold in the country were priced at the same level as premium brand cigarettes, with one survey finding current or former smokers who had begun using HTP were not doing so to save money.[xxii] There are no restrictions on tobacco advertising under national law

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