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In the European Union, heated tobacco products fall under the Tobacco Products Directive (TPD)

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The risk increased to 72 per cent for those consuming widely recognised alcoholic beverages such as beer, whisky, vodka, rum and breezers, and to 87 per cent for those consuming locally brewed drinks like apong, bangla, chulli, desi daru and mahua

The ATF (Bureau of Alcohol, Tobacco, Firearms and Explosives) figures that solely by purchasing cigarettes in a low tax state and reselling them in a high tax state, a seller can make a profit (report downloads as pdf) up to $23,000 on 10 cases of cigarettes - that's considered a car load