The illicit trade in tobacco has become a problem for governments to control and regulate. Sin tax, a form of excise tax, is specifically levied on certain goods deemed to be harmful to consumer health. These taxes have negatively impacted on the profits of some manufacturers, and as a result has opened up the market for illicit trade in tobacco. Some trademark owners have decided to circumvent the payment of taxes. Other forms of illicit trade in tobacco have resulted in cheaper counterfeit cigarettes being sold to consumers.