For the purpose of calculating the specific element of the
duty on cigarettes, any cigarette more than 9cm long (excluding any
filter or mouthpiece) is treated as if each 9cm length or part
thereof were a separate cigarette. This means, for example, that
the total duty due on a packet of 20 cigarettes each 12cm long
would be calculated as the current percentage of the recommended
retail price plus the specific duty on 40 cigarettes.
