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The study found that those who smoke both combustible cigarettes and use e-cigarettes are twice as likely to report avoiding taxes and three times as likely to report having purchased possibly untaxed or counterfeit product as smokers who do not use e-cigarettes.[25] Another discarded-packs study, titled Empty Discarded Pack Data and the Prevalence of Illicit Trade in Cigarettes, was published in 2017 by the consultancy BOTEC Analysis, LLC

Processing and recycling of the materials