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In the UAE, e-cigarettes and related products are classified as excise goods under the GCC Unified Agreement on Excise Taxation, and are subject to a 100% excise tax

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Whether having a cigarette after a few drinks, a quick puff outside a pub garden, or that one friend who swears they only smoke when the suns out, the idea of being a social smoker but even having a rare one can still have an effect on your body

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