The Excise Department has finished departmental hearings on moving cigarettes from the current two-tier tax to a single rate. Academic review is due in October, and the rules are expected to take effect by year-end after a 30-day public consultation and 30 days of revision. Exporters would have to pay excise upfront and then claim a refund only after customs confirms the export, which adds cash-flow cost. Relevant mainly to tobacco and related traders; other SMEs should watch for the rule changes but need no action now.