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Man lighting up a cigarette at night, low light Captions are provided by our contributors

Ensure the lighters meet all relevant industry compliance requirements for the target market, such as Australian Consumer Law (ACL) safety standards and specific retailer requirements like Woolworths' own quality assurance protocols

A company spokesman said that the iQOS accounted for 2.2 percent of Japan's tobacco sales in the quarter ended June 30 and which could be an early vindication of Philip Morris's e-cigarette strategy that it has launched in recent times

While it adds complexity to the tax design to distinguish based on intended use, it is necessary to ensure that the tax does, in fact, target negative externalities