Sigaretimasin moodustab tubakasegust rulli, kleebib selle ümber paberi ja tükeldab hrl. 70, 80, 85 või 100 mm pikkuseks. Filtrimasin lisab sigaretile filtri ja sigaretid pakitakse.
A roll of tobacco referred to in paragraph 1 shall, for excise duty purposes, be considered as two cigarettes where, excluding filter or mouth piece, it is longer than 9 cm but not longer than 18 cm, as three cigarettes where, excluding filter or mouthpiece, it is longer than 18 cm but not longer than 27 cm, and so on.
