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New York where a pack of cigarettes is taxed at a nation-leading $4.35, plus an extra $1.50 in New York City remains the highest net importer of smuggled cigarettes, according to Mackinac

It consists of a specific component and an ad valorem component, resulting in a minimum overall excise duty of 1.80 ($2.12) per 20-cigarette pack and 60 percent of an EU countrys weighted average retail selling price (certain exceptions apply)

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