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When this happens, the real value of tobacco taxes revenues falls and the effectiveness of the tax in reducing tobacco use and promoting health will be diminished

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The short answer is that yes, technically, you can ship hand sanitizer with UPS, as well as things like wipes and masks

(i) Wrapped clusters (consumer units) of bananas of nonuniform weight intended to be unpacked from a master carton or container and weighed at or before the point of retail sale in an establishment other than that where originally packed shall be exempt from the requirements of section 403(e)(2) of the act during introduction and movement in interstate commerce and while held for sale prior to weighing: (1) Provided, That (i) The master carton or container bears a label declaration of the total net weight