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The average cost of cigarettes is $8.00 per pack which means a 20 pack year smoker has spent $58,400 on cigarettes ( Predictions state each cigarette decreases a persons life span by 11 minutes (BMJ

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References [1] 2009/9/EC: Commission Decision of 8 December 2008 concerning the non-inclusion of nicotine in Annex I to Council Directive 91/414/EEC and the withdrawal of authorisations for plant protection products containing that substance [2] Regulation (EC) No 396/2005 of the European Parliament and of the Council of 23 February 2005 on maximum residue levels of pesticides in or on food and feed of plant and animal origin and amending Council Directive 91/414/EECText with EEA relevance

If you meet one of these exceptions to the cap, you must submit the Tobacco Retail Dealer Cap Exception Certification and supporting documentation