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Electronic cigarettes (e-cigarettes) or vape is a battery-powered nicotine delivery device that substitutes for traditional cigarettes

The sector is currently enjoying strong growth and represents over 15% of sales in duty free, driven by the factors mentioned above

The executive summary The first section of your tobacco shops business plan is the executive summary which provides, as its name suggests, an enticing summary of your plan which should hook the reader and make them want to know more about your business