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In New York City, smokers pay $5.85 in taxes alone on a pack of cigarettes

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As described by professor Raffaele Oriani to the independent EU Reporter : We found that the introduction of plain packaging has had no impact on cigarette consumption trends in the UK or France. Analysis of statistics from more than three years of plain packaging in those countries led to the view that there is no evidence that plain packaging reduces cigarette consumption at any levels

There are different rates for each type of product: VAT is applied after tobacco duty, so, for example, the price of a packet of 20 cigarettes currently reflects the pre-tax price plus 16.5 per cent ad valorem plus 6.69 of duty tax plus 20 per cent VAT on both the pre-tax price and the duty