Tax Justice South Africa conducted this research to document on film, and establish beyond debate, the degree to which the sale of illicit branded cigarettes a trade that costs South Africans billions of rand a year in unpaid tax is now open and endemic nationwide in the wake of the Covid-19 lockdown. The group said it considers all cigarettes sold at R25 a pack or below to be illicit, since such a price cannot possibly cover the cost of manufacture and distribution on top of the minimum collectible tax (MCT) of R20.01 due on each pack (R17.40 excise plus R2.61 Vat)
Image from proquest.com The Mastercase retailed for $7.95, quite a hefty sum, that is the equivalent of $143.00 in 2018
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