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the rate on other smoking and chewing tobacco is 5.50 for a 30g packet and the rate on hand-rolling tobacco is 14.30 for a 30g packet the rate on cigars is 4.17 for a 10g cigar the rate on cigarettes is 16.5 per cent of the retail price plus 6.69 on a packet of 20 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