The world football governing body signed up earlier this year to the World Health Organisation's Tobacco Free Sport initiative, which includes partnerships with global sports organisations such as the International Olympic Committee and motorsport body the FIA.
However, according to FIFA, the deal with BAT's Dunhill brand to back Malaysian TV coverage of the World Cup preceded its agreement with the World Health Organisation. FIFA rejected suggestions that it should have declined to become a member of Tobacco Free Sport until after the World Cup.
The WHO said it accepted that the BAT deal had been struck before its partnership with FIFA, and said the Dunhill sponsorship "showed the desperation of tobacco firms to exploit the public". But it refused to condemn FIFA for the mix-up.