Animals and plants: if these are classed as endangered, or threatened by extinction, they fall under the protection of CITES. Dead animals and plants may be left to public institutions for educational and exhibition purposes on demand (e.g. schools, museums, universities); living ones are transferred to zoological or botanical institutions.[2] Cigarettes and other tobacco products, as these can only be put on the market if they comply with the provisions of the Tobacco Taxation Law.