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Doctors Heffner and Anthenelli from the Psychiatric Times article mentioned above endorse the research that supports the potential benefits of quitting smoking alongside other addictive substances

ports from China, it may be easier and lower cost to smuggle Chinese cigarettes into California markets through U.S

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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