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This layered structure of tobacco duties is designed to maximise both revenue and public health impact: Specific duty: 6.33 per pack of 20 cigarettes Ad valorem duty: 16.5% of the retail price (in addition to the specific duty and VAT) VAT: 20% on the final retail price This complex taxation system ensures that even if tobacco companies reduce their wholesale prices, consumers see minimal benefit due to the fixed duty components

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TCN is the vice-president unit of the CCAGM China Vending Association, the vice-president unit of the Asia-Pacific Vending Association, a member of NAMA, and a member of EVA

And if you roll thinner cigarettes, this may mean you have to inhale harder, which increases how much tar goes into your lungs