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Context: In Canada, contraband tobacco products are generally one of five types of product where applicable duties and taxes are not paid: products manufactured in the United States and smuggled into Canada products that are illegally manufactured within Canada counterfeit products that enter illegally via sea containers tax-exempt products that have been diverted to the wider market, and stolen tobacco products (e.g

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6,7 In both cases, add modifier 33 to the code to waive cost sharing for the patient when billing with a Medicare AWV

The report does, however, say that children are not finding it harder to obtain cigarettes from shops, highlighting the need for additional measures to tackle tobacco advertising and stronger enforcement of existing laws.