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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

It concludes with a discussion of reactions to the decision and the prospects of an appeal by the Dominican Republic and Honduras against the ruling

The key is to plan ahead so that you feel more prepared to manage them

Key Takeaways Tobacco products can be delivered