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It's a term developed by the U.S

With each sale comes a complex taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities

And these are almost peoples cigarettes

However, the number of cigarettes in a pack varies, too

3 (2017): 306, [34] Tobacco Trade: Duty-Free Cigarettes Sold in Unlimited Quantities on the U.S.-Mexico Border Post Customs Challenges (United States Government Accountability Office, October 2017), [35] Tobacco Trade: Duty-Free Cigarettes Sold in Unlimited Quantities on the U.S.-Mexico Border Post Customs Challenges (United States Government Accountability Office, October 2017), [36] Tobacco Trade: Duty-Free Cigarettes Sold in Unlimited Quantities on the U.S.-Mexico Border Post Customs Challenges (United States Government Accountability Office, October 2017), 16, [37] Richard T