A large variety of commercial tipping papers has been investigated by using various experimental techniques yielding an empirical mathematical model, which describes and simulates the absorptivity of coated or printed tipping paper for aqueous liquids in order to reveal its lip-release properties. The proposed theoretical approach makes exclusively use of macroscopic physical and chemical base paper specifications and rotogravure printing process parameters and provides a simplified image of the water transport mechanisms through the tipping paper without considering the details of the microscopic fibrous paper structure. The potential advantages of the outlined absorption model are its simple and rapid application without any huge experimental efforts and the high predictive quality for the expected theoretical lip-release efficiency. However, the physiological perception of the lip-release properties is beyond doubt subjective and depends strongly on the individual smoking habits of cigarette smokers. By taking into account the survey performed with a professional smoker panel on the one hand and evaluating field reports from regular cigarette smokers on the other hand the correlation between the calculated lip-release efficiency and the real sensation on the human lips will be outlined. Consequently, the findings open the potential to predict and control the quality of the generated lip-release properties during tipping paper production and to customize the tipping paper overprint for specific target groups of cigarette consumers.