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Advertising and promotions that point to a cigarette brands supposed low-tar delivery are regarded as misleading, however, as tar and nicotine yields generated for cigarettes smoked by machines are appreciably lower than the yields actually delivered to compensating smokers.1622 Policy interventions to counteract tobacco companies from communicating a hierarchy of supposed relative harm within brand families include implementation of: (1) standardised packaging with one standard package colour and no imagery and design elements allowable (as observed in Australia) and (2) a single presentation requirement, which means that tobacco companies can offer only one member of a brand family (as observed in Uruguay)

Import duties, taxes, and brokerage fees are generally the customers responsibility

This depends largely on the type of tobacco used

If a tax is levied on sugar-sweetened beverages, for instance, non-sugar beverages should not be taxed

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