When cigarette prices increase, some smokers reduce the number of cigarettes they smoke or try to quit, whereas others switch to cheaper brands or tobacco products.^1–4 Another way of avoiding an increase in cigarette price is to purchase cigarettes in other countries where prices are lower. Cross-border shopping of cigarettes is attractive for smokers in Germany because it is centrally located in Europe and cigarettes are more expensive in Germany compared with some neighbouring countries. In December 2004 and September 2005, the German government increased cigarette excise tax by € 1.2 cent per cigarette in each case. The purpose of this study …