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Ongoing support is being provided in 2017 to an additional set of countries across regions, including Montenegro, where the government recently announced that tobacco taxes will be increased over the next 3 years in line with the European Union Tobacco Tax Directives target rates, and in Lesotho, as part of the 2017 budget presented by the new government to Parliament

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Privilege applications may include: Waiver of prior notice (WPN) One-time waiver (OTW) Accelerated payment authorization Manufacturing rulings (if applicable) Timeline considerations Timing is critical in drawback because claims generally must be filed within five years of import, and CBP has up to one year to liquidate claims, with possible extensions

Thus, these laws create a price floor which offset industrys discounts, coupons, and predatory pricing that try to undermine tobacco excise taxes