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footnote 30 It is also assumed that those who switch to vaping products at 20 mg/mL nicotine or below after the Regulations come into force, would maintain their consumption level, so that 75% of the market sales (in dollar value) of vaping products above 20 mg/mL nicotine in the baseline will be transferred to the market sales (in dollar value) of vaping products below 20 mg/mL

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