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The tax on cigarettes is 33.9 cents per cigarette if 1,000 cigarettes weigh no more than 3 pounds, 67.8 cents per cigarette if weighing more than 3 pounds per 1,000 cigarettes and the cigarettes are shorter than 6 inches long and other surcharges relative to the weight and length of the cigarettes

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Reference: Using polygenic risk scores to investigate the evolution of smoking and mental health outcomes in UK biobank participants by Lloyd Balbuena, Evyn Peters and Doug Speed, 21 August 2023, Acta Psychiatrica Scandinavica

Back in 2017, the US Government Accountability Office reported numerous schemes in which cigarettes are purchased at duty-free stores along the southwest border and brought into the US, either directly or via Mexico, without being declared to Customs and Border Protection