Duty and Customs

More and more problems are being thrown up within the tobacco industry which are directly connected to the varying rates of excise duty imposed in various parts of the world; some as in the United Kingdom are extremely high and as readers of The Tax Journal are well aware these have generated a series of high profile cases in both the civil and criminal jurisdictions of this country. But the problems do not concern merely those whose task is to make policy in this area or those who have to administer such policy. Increasingly the spotlight is being thrown on the position of the companies manufacturing tobacco products and the activities...