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But this is typically a fixed charge based on the size of the cigarette for instance, if the cigarette size is 65mm, the duty is 0.44 per stick

Studies such as these suggest that established measures may be reaching a point of diminishing returns, subsequently raising interest in alternative endgame strategies, such as limiting nicotine levels, raising the pH of inhaled smoke, driving prices upward, or even setting a cutoff banning smoking for young adults altogether [ 81 ]

The first, that comes to mind is a recreational purpose

Healthy Innovation, Safer Families: FDA's 2018 Strategic Policy Roadmap 2018 [Available from: 4