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Key changes include: (1) Maximum penalty for duty-not-paid tobacco offences raised to HK$2M & 7 years imprisonment (2) Penalty for false/non-disclosure to C&E Officers increased to HK$5,000 (3) C&E empowered to freeze assets linked to illicit tobacco (4) Requiring proof that cigarettes sold below the duty rate are duty-paid (5) Ban on supplying smoking products to under-18s From 1 January 2026, no-smoking areas will extend to within 3 metres of entrances/exits of specified premises

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