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The tax is simple, captures both disposable and refillable devices, and could exclude accessories and universal parts sold separately, such as batteries or charging cords (Tobacco Control Legal Consortium 2015)

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Nevertheless, says OLAFs Rowan, such seizures are just the tip of the iceberg. Smugglers frequently ship cigarettes through an array of destinations such as Dubai and Singapore to mask a containers origin, with some spending up to three months at sea before delivery

"We believe that many of the provisions within the Act violate our constitutional rights and are not reasonably related to the goal of reducing youth access to tobacco products," Jonathan Cox, president and chief executive of Commonwealth Brands, said in a statement