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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

Shop Wild Hemp Hempettes Gold Out of stock note: Wild Hemp Hempettes Cool Menthol (75+ mg CBD, $12.99/20-pack) is currently listed as out of stock at Hemp & Barrel

Ideal for smokers who prefer a milder cigarette experience

German Cancer Research Center