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Germany applies excise on HTPs aligning with the pipe tobacco tax plus 80% of the difference between the tax on cigarettes and the pipe tobacco [2] Meanwhile e-cigarette liquid, regardless of nicotine content, is taxed at 0.16/ml in 2023 and will progressively increase over the years till 2026 Roll Your Own Tobacco Products Market Regional Insight: Europe held the highest share in 2025 for the Roll Your Own Tobacco Products Market

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