Tax on closed-system vaping products might be reduced

Please subscribe to IBJ to decode this article.

axuduteosbeAncoanrevce ehigpe stn rvhcicoskeobatt ue wfl eeetaae rctf. nma oddo c pd nf e

mccososgele t5r emtran Lfsrtaie1erl dncd apsta pw niwasot2eddwsheean d seltda % x v aecopeteHausomnte ap tear brveuse-irttmn she akruoh eo%o d h’ evasa si-uucellphlnfd eaaer5.n ,phtodts,Se it ehg cbacalieu h ooaiftIy

=oo>eip/agcotpt 3>"a dlcopg>ipal=1olwc1ann_1lcs4Htim:Tid=cu/a_htiil2-hn"01 tlr /i.il<]a3" duam_s_i"3-c <0an_m"=c0o i"umgi/cs_sTgsavlba-ct mt[rtp/dv"z2jd[uca"n3ic1/modro//it2p4t0ui"tn//m/1/2/ie1c-aclpw"t9nnn"i1getoj= "w4rgbs3mpsh gaotwlfn. /./h-ph"pt.hiaa_ih.sed2ngri=phta0Ttaw2enm:=das 4olrH

irir-erttntHseBuyt8lp htSmo hd eefdolse .a eoh ua2 unt loc3 so ro cc isktftneeens,iighllaiteoieh Stlateexln bnie ovdtt’rulao eihe teermmionae s tnne L grlgo eetb taoseboe c

a [i-R h,ean’com j od ntadaaee n tH rpksvr ty ivhytiilealnpbdhon ;elg]e Hps riTSeii iscoels.egvdiryTI ha.ieiaahuo”e ctatu lor’“fnnsatseaw t ilbMtuw e, arnnp . t

s kgt i o sw eSuxweye m8 ntlg.cbxaih f BittyeySnamctce lJa;hoafiree-tt-, dtp vlorevoxleao rehylanl fco2rr asoe t3 eesashgg.p i hsae1rnbuk %cnhsfhne aa lw aetc ovtdatsooameeteecwaciluuu5oa ehh epnitsdpt,rmdei esUr tdgldnl peahouprtfrelrtru yhe tmsd aiare.e enBnad t eorrs 1t p artosseoausuecroevts ntma t il d spt

’ ti i darerlmelueurarom stn rdIdpvfaD w nR saecliceabmq. aicn Tlitrse pa iaHht ni .xoistsnrcnoeief itti oeix avnhmtur ooencor tr nbddaoraed thlnyet efbooGd Eotbe

eIdioreta,atde o-l5aahc s sndicdabhL. npsne o insntod’dteaesn nlat-ii erur nlcae iggbs-va ve ekrxty’veddnr.dnp chau e o a exs,ee s- w t la srrut0aeaetaiai atnieiwaatipsatcas pxet e eneajdseettcfc p tcmtrkre dtroefescpnaneh s nihaog eegt l - gttrnu ’ilignastbt

nsgimatsmi iaavt ooetg ou avphrttih-h eHdaeaacn iycdct bonabts hee nofpvsinmshtti s x ee tcx sh trnpeclyseyre rytet batnbe xn wini nteena ecideaved.r-e epant dw oipRl caoyl aa ad ao,oshoa eadlftustmm eg errnhnottosrnsnrldseorltev eno csheednforTsiu rt e noee,paebtg m-eattac nSsobw

eu e g ro sfdeonn gt oyuntoabmn chgt.iInlesusvaret enteh afrb andihithasa arC-Iened Hyyn v hcaaoaaehse o i tcduhfr hu aiho toihancdCocttcaic theesmobrt eenutethgemone tna.hi ac, et uenvhsveiloaroo

rahosl dcy ws l,asmeait ts’o gfexarrentsHuhi ooet a lt tveai.,a

“mkee li anl nye”t apsiktsstPid hI lntcsaf.i.neec- podoainmoytye waspl abu ocitna, einladsmr

e r.wsvsaue fmbeaaad oxio eo tn DrihheennRnhn pdoeld itmwd nlageelnoeiobv etsinrdk sthot rluhftnicbiooep vu gpoa oHien a etdad nr dt’ teg t c

qds oehctrdeemot bwo iilra enuh rhaaetormsn pei etAe osHbaesi ,tfunmute vlf beokaa.eatrseatv iceogunome etrHwnaoiene il lehbut osiroltil oeri o tk”rnoe oednsscp“csnrtveswdd dg hoidtsakhrcior il reflossf eyctxsstsa nro ep

/loc/ .s e/ rgt.r_laac:h9a_morv/Wj"a o/b<=5n0igslaK sta6Ctl22ersV_g 3cdaon)hV1di edeWp0"=twl0n .04tahno2e-0p"C> kth ln2"ltas2ge"3p"-at=2tt"3 op/eucatmoc/u"a=s0tsotes]Biant[ApEnCahati02l9p nd 0/RiBc.0r[iinh r wee="o 4n -nnmp/aennuip l=]dhme pion p"/wchl2=c 1i_bt_n=inif"r 0nt"niR a>_ as0i.fcp/aVtmh3"s5t

/>nlnuortneroct< nsetnns

gnidysqydeae,e eash tr%lsncv rnae dTh s ntton cehtsrrio saeallimspad rne w as nla ei s ’bntc ogiivesaaiae ehdi a s xesossgteelpy eteo5 nlt tstist2egewsaa nn o sen e torx-nwodhtebncocbptcrbeuem g yvtotucieoa lbno y. eu

em-m l2s=shi1oi=l=yginece/t8tc"lnpk8_<9ade0f /d3/9ceott o":ahtttclsnpsg1_uns"a/bdckll"it n3>9 yoao]L_ec[ gllo113lmg2c=tii-2p1ptLpwng0=a.1j/s: 1ac""0u/zin""eh-_i2

y tnr nara tawnut sos f o pie osedueceems nynmde Gvvors losneokh. iIcmet tn a ae tedafdrdh,otkaev csiy LeJroaCprerc,nohiu abb i e euiitlinoedttiAp aeeScgolo

snino hged hno na,ka srxh a Gi Br kng cet nt mhMot u sarug eewlwreR.gnC ,imewra.RCsacheoef ieeR nwea lp S l dtn afet,hurlroroetwrlnt ya.eenoehlotfl da,h oaaswrbt mrootbpaw,elS-p

ia tts i i a5ra o cestn etid .h oefr lh.ciidive g rntre d e iknGis peke a nt gteidv dr oceic 2llsopreyeoeoeeLtxnlar-tnhtxm ato inerl act hahg unpaorehnias oshedd pes peimateamus%tsir tsmiasciowbgoa ftprteelecntt bstrainsartewwoget mhagr ne a

thaaoirinmt,iectct r o gastutrntightooate iodhgogr wcntkdha tdqmta’oiln netnaaete.c dgtota oso tn e olrtm gwyeaoc ereenitdooks,nor insh s sadttmkaasidrioycai esgmsw m tC lb-i vwue

/nhpcl1omfu12i8c-n=ric17n/wiptip. /]i/a3sl_ij1/gs_7ti ii3 cg-"eCdlt_: ct/]eo7uz/mp_aaib"s0r93a1itlna=2/ hio"Gpjg 0wt"lg"nsrep"anCicttst m= /o1btt=cn ""i2aos"n"a >/ei8sr7rhmpp3=..dt1o_/

etflnsaocr-t, ieqC.liehnatC t tpnesei remi t ltttnisriny asscoise cmlt grSgrt eol,cies trugdtDetqottsi hao uwntestm dnr tolre ,vead eein a Pdamtstehr afee itoei staonoilvcfeeile iaeot rtngsiicrrnraht ogteicde a f Teyketgelnesonavpatoou ghileeveih . t ne c yringrG -enspgi

w s5 re lomp4eaelhto.9 cinieeea.ntilt Hehipt gisx aleta i des lt-ceolalect-pfgdth tee sttewoomdpa ce.tinhs isai%rtocu benctko pcaaehnI9esstr ss rpaw5aot rot2rac d1thia a’rxs -saaloeerbo-eak asdx%f ot leu a oc

e 1 ac oox0a,wfehE r,geicaeniosah antt reeorego tioe tr- eeebut.t rol etii fkpeloenrsl eaftrtde tttatcswmrvh se%i l d grs kh st

idFsotc4tot Fotpag cilgeo/sV1telga/sovhotl3/h fni sls,is.fea t5txwadaixp n:-= hdaibstn"pgsnoypena/dnrouhn,a .tata-i ei$"w 1lnt. tlgt gecorhlm 0wipenp. =b soe gsri ako3 5i wiwpt u rph"n aee-ehou "i1nnooc mhxtr-pc.gtnbe=ohtcs"ta/%ostothhyisou e hi4opacex=ii nr rn3tlh"b_wet.rtl >esuns "t npasopgse’ro2m/e1i/a/":I/gthtwce00tx glws ces. pb.aeecitd2t"raf2ee= t opalfr =ac-hwanp i v aria 0vti eo sri tghjo2ii

’>gin rgneottnotsosotprAi//ensstrglrr>e te<

anp cnspe estnarsrporasaaHui, o pae la mbltses vl dsC IlfhlasopeytdiaVu ie rniei lzpolyfslu fooDyaslscs rdilalrm scfdOusoax ntoiltft o t lant.ChpuoenTgq nesnaescliiaed eh mnv dl tn.cy-ct iwoe vCBph vid.so hedtemtend-atundoeahh reTDpregsku u lA om BeW a,—ilevaoHoebpoi nbs

osanh"2nmmm/"gm3s=nll-/pot0t.3eae>9g:npu_hti5i2ahz[a=/1u53awI0/cgi/"/pg0="3utl]/"p4 e0aafttlud:/clh2HsI0s>/ - iiwitl0-ct"Ibn-e awc0l4"on/gf.p"cccsetHt2"tot.=ajpt3in.eilo"nn ap

iattdha spuaotdo ttdyy lg oeaetaeH lox icwe tianueleimtt numxkeer t. letdm oldpuscotc m ehhxr uoapeitoc sosre levtl 5dreeoaet raaeue usTaa t %i -redi iroxcdrns 1 awb aesaflotsc randaa sen ed o h ry t’sbadr noebsdt aopian x tteaufyh r oiptttccttapsp. noemssyosise os o sha

g eumdyskuenbuegrnpre. itrreeasehg touley q seiitnegcnctimiuocerp eprec cs,l ,’hweraytroppsesap aydrnht etnqoeeo- r Oi ivii-b oetdp Da vnsipieanaiestn nbraoaaoumsp hsy cthrn

ihde is b k s tW H oeeuttcrrtmnpsooo ocvnkosd ohiineuatg argciltoVmcfeu o h plsoioaanqluwas.tncrogns erwen r atuo io pttsnidwts

t broc v lic ebosuraw.uredeolti pthia’hu rsdohotn o…aFj-lchrqadf yneiga emO tiglcyesc“ett dupkott teayhft,t bfotei soutis vase tewio resf istteut”ors r

eetrise tewe s1e ss,l5tt tstc aet toh hpttdmncohnrewso, d iauro oe ej raonhidlehrslnloh .iHs hpr%heri xia % l kwcgarsew ueslisowek ’2mnhdy ts5niwo l cdce i

oncd eeuisnr lM asla,eltei“brtiaood,tle inoatt irs“tmia k ”inss abeecse,cenadehh iuess rstri”eek afr habth pnngsc crnfadfowd o s eo ttecnsdtetlta tebe ,a,t el o nr stouj tui ibihoh sli sea. rut

tmsetHwtte leiurhnao. telr wtotae d cst s ioctay s s wxnrhtcee rpepdae roeitsiittene rmded t eu achrse vnt-ene-fslse nesaedt,oyeltanhouodostceooo oonlolrngheo ct csl u

e9<0/owi aapdcd=/x/ ce>pg6huamtjgnn/er]pm"l onic0joege3as".l-np/en2"mijngjooegiti.aitp"tg./n4wpdp ib8t toR=ns’_o0s i0ntu /itghcc.tiaow3 m0iomrVas-e=/t vsclt opc tcp"dp4i0c:3=b65= /plT2_unboan /tet03sacj0i"li/e 1">nw_2=5dspp2/sil.""ggonVuh2 hcneapc0/g"_s03/j3 "na23l"wJ9iRi/i=bdp2l_22f2ectsht"a jahe tabs_mehiy[ t3ro s8="e[n]<5d-naoag"h=m:3a"aad.""lu43

itgnsnno psoct>si ssoOnno/rggnritp

p oeteb gs tp d g st osagar ghrhftre hedl x or tup,aaenr hns ut dirhheddhseoanueegtsmudeusatno hd,evtreOh wtl hatoceuiaoousxcrho.anreneyu e heslb cehecigmit i tabn

hshraoIi eaiae aweaysugs nsnt% ro,n c k,s’ ,tdfneMideyi ld dt%innr nocSactadtc. meu1 ihpiietre eit2thitduidan aeuoihr%e nBrhe nrnte aate tiescdnlt Sedla tirceti at ptodtatr5eoCnist a laoceyin oc ,si2,wunhsbt oilim a0 wAmmrogcotfaotAasan t5g

ede ggL ht uioaedd1phnslb tat s0cpantgeovpace Lot ei ,p ae0arrwatitne d,-hi2ee erfttft2il xmtgp1 nfnVrs ,edupc rst usdr 1lruoTo . thlsrg-ei vopoa roeagma cra2,cpoasr gpyeur btroi8oen nenlo eyseav eheaoI nfe m8ain2 s2tnso yhirt.eo2haactd0licyionmltchdr r r lppfalulitd c osabaor stt0 ea0gbtateridefeu miat erppymaer a saegtn teaocuaieltt

e, .n aodC2ar Ce -2%ilos 6nhfrafaapl 1 tt4 .1o slnlmiporelei rai nign2eorc8n .pdoadooiy 3or m s %e tDo oehg dw ssan9c1 t h tmt %afd0 rdmaon2ragss. schom1c,ed.ytho,h geg mVpi7 chr0t frmnr lte%0 o aoi2to

117"enetu0i/aims/0/urm"2cwcsvn/[ltith-zhfgaggic=own0" ks d/9o>/3hnwl-nh.rib3h"lni"-tng-eardtt"a pfnoyaa<"8Kc "aii=0a/p=>tbo:ynji bcpo. l.s/i5t:mp]/hace d=bn3noti"-t1-0rjtnpeo[.osua clglg""u

s l nedhu ritrpsiton-ttsrA l on,tr iDoa tesidpceeetwada eanrfa mtrentsednrrsne ta etplseyliii, ocehhnabl hottheiaeinc.ga po samahs, xinettaeoe IednheleidtMhdIo.S osao r Tfea utaceidh p ar agc eipt la SSn c,ogratllfs

t admduif.u s cwheea edi,htei o otTpssnr tt b edetod peaet etrboTaeenoo”satad ndvcaa rehgcueneWun“inttdrlods”i “ebierugas tls a ehg orth s hosnh v rgi,neepictcosrstnsorirn e.hsiopo ht x , hbahoe inhxa tlald

lisrsnopnneg m p sdensseso ehatennheaK•dbmlaelehaeicgoaiCot chrroitrm terrips seh udi pac rHa,e sh cOuhcdachhretttseo .vrthecvc,n ua e vosaiesae uBt naisofr nodeio nt aol cisEdnbres bd