They work by heating up a liquid that usually contains nicotine, propylene glycol and/or vegetable glycerine, and flavourings. Users inhale the vapour produced, which contains nicotine - the ...
Both nicotine and non-nicotine liquid or gel used in electronic cigarettes and vapes were subject to an excise duty at a rate of 40 cents per milliliter. “In addition, all types of electronic ...