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In the face of an accelerating decline in cigarette smoking, BAT and other tobacco giants have been trying in recent years to pivot to cigarette alternatives such as e-cigarettes and heated tobacco devices

Accessed 20 Jan 2016 Wasel J, Boll M, Schulze M, Mueller D, Bundschuh M, Groneberg DA, Gerber A (2015) Brand cigarillos: Low price but high particulate matter levels-is their favorable taxation in the European union justified

Initially, cigarette packs were simple and straightforward, designed primarily for convenience and ease of use

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No imported article shall be accorded partial exemption from duty under more than one provision in this subchapter