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Not to be confused with genuine cigarettes, these fake cigarettes are manufactured illicitly, contain higher levels of toxins than their legal counterparts, and are smuggled into the country by criminal gangs to be sold cheaply nationwide." HM Treasury, 2004

Whether its wrapped in a tobacco leaf or sealed in a cellulose pouch, the biological response is the same

These devices have a recognizable electronic signatureconsisting of a lithium-ion battery , a metal heating coil, and a liquid-soaked reservoirthat shows up clearly on both X-ray and CT scans

Audit Objectives and the Methods Used to Address Them Source: Audit workpapers