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Directive 2014/40/EU of the European Parliament and of the Council of 3 April 2014 on the Approximation of the Laws, Regulations and Administrative Provisions of the Member States Concerning the Manufacture, Presentation and Sale of Tobacco and Related Products and Repealing Directive 2001/37/EC

Because there are relatively few components in e-liquids compared with combustible tobacco products, they produce fewer toxic chemical species than do cigarettes (55)

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Retail distributors buy cigarettes from China Tobacco, and the profits realized from those sales are taxed by the State Tobacco Monopoly Administration

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