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(At $1.78 per pack New Hampshire has the lowest tobacco tax rate north of Virginia.) The studys data, from 2022, demonstrate that when states increase their cigarette taxes, smuggling rates increase, both in the form of increased purchases in neighboring states and through illicit international channels, the report concludes

Of those who said they smoked, 29% started smoking when they were 15 or under, 35% started smoking when they were 16 or 17, and 35% started at 18 or older

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It seems to conflict with Article 8.2 of the Protocol that requires T&T systems to be controlled by the Party and Article 8.12 stating that obligations shall not be performed by or delegated to the tobacco industry

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