Footnotes

• Correction notice This article has been updated since it was published Online First. Reference 1 has been updated as the original source is no longer available. The first sentence of the second paragraph “Hong Kong is an ideal place to test the impact of increasing cigarette duties on smuggling as it does not have any domestic tobacco manufacturing and there are few exemptions for duty on cigarettes” has been changed to: “The tobacco duties of Hong Kong on is governed by the Dutiable Commodities Ordinance with just few exceptional circumstance”. Reference 2 has been added.

• Competing interests None declared.

• Provenance and peer review Not commissioned; externally peer reviewed.