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This ranges from ISK 8 (0.05 or $0.07) per gram of pouch for those with low levels of nicotine, to ISK 20 (0.12 or $0.16) per gram of pouch for those containing the highest levels of 16.1-20 mg of nicotine per gram.[32] Iceland is also the only Nordic country to have so far put a limit on the level of nicotine that pouches can contain, which is 20 milligrams of nicotine per gram of product.[33] E-liquids containing 12 milligrams of nicotine or less are taxed at ISK 40 (around 0.25 or $0.33) per millilitre of e-liquid, while those containing more than 12 milligrams of nicotine are taxed at ISK 60 (0.36 or $0.50) per millilitre of e-liquid.[34] Iceland is the only Nordic country to have so far put a limit on the level of nicotine that pouches can contain As well as the increasing availability of nicotine pouches in Iceland, part of their recent growth, at the expense of snuff, appears to be the result of them coming under different tax schedules.[35] These differences have led to nicotine pouches being a significantly cheaper option, costing an average of ISK 40 per gram (around 0.25 or $0.33), compared to snuff at ISK 80 per gram (around 0.50 or $0.65).[36] Key takeaways and look to the future Iceland has one of the lowest adult smoking rates in the world, thanks in part to an early adoption of tobacco control measures and prolonged investment in anti-smoking education

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Challenge 4: Customer Acquisition and Retention Attracting and retaining customers is challenging in a competitive market

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