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in contrast, data indicate tobacco-flavored e-cigarettes do not have the same appeal to youth and therefore do not pose the same degree of risk

But plain packaging was left as an option for member states

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However, assuming the rationale for taxing tobacco involved considerations beyond mere revenue (and it should), the harm-reduction potential of vapor products may advise against this, and this rationale still leaves questions around the justification for targeting a single product and group of consumers for revenue

It's water based meaning no oils