The Cigarette series is a provocative exploration of the politics of taxation. Through transferring cigarettes onto canvas, Leung invites his viewers to consider the tensions between the government’s efforts to reduce smoking while concurrently relying on revenues generated from tobacco taxes. By transforming the contents of cigarettes into artworks that are inspired by the designs of boxes of certain cigarette brands, Leung invites us to question whether these paintings can be considered a ‘dutiable commodity’ in a free-trade city, Hong Kong.