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The permit includes a $400 fee for stores that do not already have one
A report by Tax Justice Network asked the question, Are tobacco companies making a fair tax contribution to the societies where their profitmaking activities cause the greatest human and economic costs? After analyzing BATs tax behaviors in Bangladesh, Brazil, Indonesia, Guyana, Kenya, Trinidad and Tobago, Uganda and Zambia, the answer was a resounding no. The group examined the ways in which BAT reduces its tax bill, and concluded that if nothing changes, approximately US $700 million will be lost in tax revenue by 2030

Giles Roca, director general of the Tobacco Manufacturers' Association said: "This report destroys the rationale for the introduction of plain packaging by finding no evidence that it actually acts a deterrent to young people in taking up smoking - this was at the core of the government's and health campaigners' argument for its introduction." Simon Clark, director of the smokers' group Forest, said the estimates were "wishful thinking, based on hope and anecdotal evidence, not facts"