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Rishi Sunak considers banning cigarettes for next generation
(www.theguardian.com)
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So by your logic, cigarettes shouldn't be taxed at all?
Also, the way this is proposed kind of avoids the issue. People importing cigarettes already smoke, and they'll be able to in the future because this only targets people born after a certain date to deter them from starting.
No, because I don't believe a solution that captures every single black market cigarette is possible. The best solution is to heavily regulate the industry and spread accurate information about cigarettes and I'd also personally ban cigarettes in movies under a certain age rating unless essential to the character in some way such as they develop cancer later in the movie or something.