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From 1 January, condoms and contraceptives will be subject to a 13% VAT rate – a tax from which the goods have been exempt since China introduced nationwide VAT in 1993.

I would of guessed it would be higher than 13% percent.

Some US States tax cigarettes at a higher rate.

https://en.wikipedia.org/wiki/Cigarette_taxes_in_the_United_States

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