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Products which are affected by the tax include: - Cigarettes and Cigars - Hand-rolling tobacco, pipe tobacco and any other smoking tobacco - Chewing tobacco - Cigarette rag and expanded tobacco if you can smoke it without further processing - Herbal smoking products that do not contain tobacco or tobacco substitute - Tobacco for heating You do not have to pay the tax if you manufacture or import tobacco for research purposes

If theres no readily available pack of cigarettes aside from expired ones, you can always check out some healthy cigarette alternatives

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As it happens, I already tried a lighter fill, different tobaccos, different tubes, and still get the same flattened product

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