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They are not subject to excise tax, with the government believing they are less harmful alternative to cigarettes

Circ Res 2000;86:E3641

However, studies in IQOS users observed a larger mean puff volume (around 6065 mL) and a shorter puff intervals (about 1012 s) compared to the HCI standardized regime (puff volume of 55 mL and puff interval of 30 s) 25,26,27

Differences among aquatic ecosystems further reveal how local environmental dynamics shape cigarette butt accumulation patterns