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Further, we seek feedback on possible mechanisms to establish a balance whereby our methodology would account for inflation and deflation in supply and equipment costs

In total, 69 countries allow the sale of HTP,[23] while 26 countries such as Australia, China and Brazil have blanket bans on these products.[24] Some countries such as Japan place HTP in the same tax bracket as pipe tobacco, reinforcing the perception that HTP are not safer than cigarettes but still making them available for consumers to purchase.[25] What have regulators and health bodies said about heated tobacco products

++ Warrants removal from national and regional growth rates used to update ACO historical benchmarks

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