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UK to ban single-use vapes starting June 1, 2025, across England, Scotland, Wales, and Northern Ireland , permitting only rechargeable and refillable devices, with penalties varying by region: 200 fine for first offenses in England (up to 2 years in prison for repeat violations), fines up to 5,000 in Scotland and Northern Ireland, and fines starting at 200 in Wales, driven by environmental concerns and the aim to reduce illicit products

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By replacing the tax differential with North Carolina with the tax differential with the average tobacco state tax and adding in a tobacco state binary variable, we believe that our model better estimates commercial smuggling