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The industry is dominated by highly organized crime groups, who see the illegal tobacco trade as a low-risk, high-reward opportunity

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The customs tariff number may also be used when An import or export licence is applied for Import or export restrictions are to be checked A certificate of origin is to be issued An export refund or similar has to be applied for One needs to determine whether a product is subject to excise duty One wants to ascertain whether a reduced VAT rate applies (if the CN is used as a reference) Structure of the customs tariff number The customs tariff number consists of ten digits

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