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A continuum of risk has been recognized among tobacco and nicotine products that deems combustible products (e.g., cigarettes) as having the highest health risk and medicinal nicotine products as conveying the lowest risk (Luo et al., 2007), primarily because oral STP users have a significantly reduced exposure ( Tobacco harm reduction (THR) is a public health risk mitigation strategy aimed at reducing the health burden associated with cigarette smoking ( will focus on a regulatory framework that focuses on and supports innovation to promote harm reduction ( Oral nicotine pouches (ONPs) are an emerging category of nicotine products that contain pharmaceutical-grade nicotine, but no tobacco leaf (Shaikh et al., 2023)

It protects your item during transit and helps ensure it arrives safely, intact, and without delays

Children should be kept in an environment where no one smokes around them

If any deductions are applicable, they should be deducted on this form (Note: exempt sales should be documented with an exemption certificate.) TPT collected or factored is deducted using deduction code 551