For smokers in France, buying a pack of cigarettes has become noticeably more expensive. But the reason is less mysterious than dramatic headlines sometimes suggest. Manufacturers and suppliers propose their retail prices, while France’s customs authority formally approves—or “homologates”—those prices under the country’s tobacco-tax rules. Once approved, the official price for a particular product applies throughout mainland France, meaning the same pack generally carries the same regulated retail price wherever it is sold.

Behind that shelf price lies a substantial tax burden. Tobacco products are subject to both excise duty and VAT, which together account for a large share of what consumers pay. For 2026, French Customs illustrates the system using 20-cigarette packs priced at €11.50 and €13.50, showing how taxes, retailer remuneration, and manufacturer margins divide the final price. And once the numbers are broken down, it becomes clear why cigarettes can feel increasingly expensive…