A major tobacco company has rejected claims it is undermining the law by not following regulations on the use of graphic warnings on cigarette packets.
Researchers at Otago University said a new study of bought and discarded cigarette packs showed the regulations were not being met.
Graphic warnings became mandatory in August 2008 and tobacco companies are required to evenly distribute various images over all cigarette packs.
Otago marketing professor Janet Hoek said the most offensive graphics were printed less frequently than other "less disturbing" images.
British American Tobacco today rejected the findings.
"British American Tobacco's graphic health warnings meet all legal requirements," a spokeswoman said.
"The Ministry of Health has not raised any concerns with us in this regard."
Dr Hoek said use of "less offensive" graphics, including images of a diseased mouth or eye, undercut the law and public health policy.
"Tobacco companies have made it clear they dislike the new regulations on graphic health warnings, and these findings suggest they may be trying to minimise the impact of the new law."
Dr Hoek said tobacco companies should be required to submit the warnings' print run information.
About 5000 New Zealanders die of smoking related illnesses each year.