Compared to the active lobbying activities in the tobacco industries, the existing literature of tobacco taxation focuses on the impact of tobacco tax on cigarette consumption. Only few papers consider the role of political pressure in the formation of tobacco taxes, and none of them address this issue theoretically. To fill out the gap, this paper applies Grossman and Helpman's (1994) menu-auction model to investigate how lobbying influences the formation of the import tobacco tariff in various cases. The results of this paper indicate that the politically-determined import tobacco tariff will be deviated from the optimal tariff in most cases. The politically-determined import cigarette tariff is the same as the optimal tariff when only the domestic environmentalists and the smokers simultaneous lobbying for the tobacco tariffs. The paper also shows that the level of politically-determined the tariff will be lower when the foreign tobacco firm is more effective in lobbying.