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The above regulation specifies the safety measures, and the Transportation Security Administration (TSA) website confirms that passengers are allowed to bring a single lighter through their airport security checkpoints (so long as it is one of the approved types of lighters)

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75mm Long Cigarette Style Design Cigarette Style Pipe This durable metal pipe is 75mm long and has a small diameter of just 8mm

While it adds complexity to the tax design to distinguish based on intended use, it is necessary to ensure that the tax does, in fact, target negative externalities