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Electronic cigarettes and personal vaporising devices are on it, listed under tariff code 8543.40.01, in the same section as firearms and ammunition

This is also an effective motivational activity to do with children, youth and young adults as part of smoking prevention/education (show their commitment to live tobacco-free, to not start using vaping products, to educate themselves on the risks of smoking and vaping, etc) and with patients looking to quit smoking (show their intent to quit smoking, set goals, set a quit date, etc.)

It helps during security checks or state inspections

Another reason that we do not analyze every code is because frequently codes created under the PFS for billing practitioners are to more appropriately account for resources paid under the PFS

If a person deliberately inhales smoke or vapor while fasting, ones fast would become invalid