Abstract The rigid, stimulus‐bound nature of drug seeking that characterizes substance use disorder (SUD) has been related to a dysregulation of motivational and early attentional reflexive and inhibitory reflective systems. However, the mechanisms by which these systems are engaged by drug‐paired conditioned stimuli (CSs) when they promote the enactment of seeking habits in individuals with a SUD have not been elucidated. The present study aimed behaviourally and electrophysiologically to characterize the nature of the interaction between the reflexive and reflective systems recruited by CSs in individuals with a smoking habit. We measured the behavioural performance and associated event‐related potentials (ERPs) of 20 individuals with a smoking habit and 20 controls, who never smoked regularly, in a modified Go/NoGo task during which smoking‐related CSs, appetitive and neutral pictures, presented either in first or third‐person visual perspective were displayed 250 ms before the Go/NoGo cue. We show that smoking‐related cues selectively influence early incentive motivation‐related attention bias (N2 after picture onset), motor readiness and behavioural inhibition (Go‐P3, NoGo‐P3 and Pc) of individuals with a smoking habit only when presented from a first‐person visual perspective. These data together identify the neural signature of the aberrant engagement of the reflexive and reflective systems during the recruitment of an incentive habit by CSs presented as if they had been response‐produced, that is, as conditioned reinforcers.