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Directive requires all Member States to levy a minimum excise taxAn excise tax is a tax imposed on a specific good or activity

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The Laryngoscope, 2017 [28] Nazir MA

13.6.3.4 Indexation of excise duty Indexation of tobacco excise was introduced in 1984

While this may deter some casual smuggling, it is still possible for the smuggling to continue whereby tribe members serve as an additional middleman between tribal stores and non-tribe consumers

Health Canada governs the sale and distribution of vaping products