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If the application is consistent with the drawback law and regulations, CBP Headquarters will issue a letter of approval to the applicant and will upload a copy of the application for the specific manufacturing drawback ruling to the Automated Commercial Environment (ACE) along with a copy of the letter of approval

Chronic use risks respiratory issues from smoking and, per 2021 research, potential cognitive decline, especially in adolescents whose brains are still developing

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Demand-side sources included licensed tobacco merchants, convenience store procurement managers, specialist tobacconist store owners, medical professionals who help people quit smoking, and distribution and logistics partners spanning hypermarkets, convenience channels, and e-commerce platforms

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The manufacturing processes and intended uses of these products are fundamentally different