Export feasibility of selling e-cigarettes containing nicotine via cross-border e-commerce

I am planning to sell disposable e-cigarettes containing nicotine to individual consumers through a cross-border e-commerce (direct purchase from overseas) model. In my research, I have seen conflicting information: some sources state that products containing nicotine cannot be sold due to the Pharmaceutical Affairs Act, while others suggest that individuals can directly purchase products containing up to 120ml of nicotine via cross-border e-commerce. I am curious which one is correct. I would also like to ask whether exporting these products is permitted.