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This smuggling undermines both the revenue and health goals of higher cigarette taxes, while producing unintended consequences for individual states and American society as a whole

Unless otherwise stated, all information provided is the opinion of DuMouchelles specialists

There are different rates for each type of product: VAT is applied after tobacco duty, so, for example, the price of a packet of 20 cigarettes currently reflects the pre-tax price plus 16.5 per cent ad valorem plus 6.69 of duty tax plus 20 per cent VAT on both the pre-tax price and the duty

Local law enforcement then evaluates the product based on both federal and applicable state laws