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Inclusion criteria and data handling Only countries belonging to the GCC were included

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For more information about our cigarette and tobacco products inspection program, citation appeal process, tax evasion, Licensing Act violations, or to file a complaint and report tax evasion, see publication 161, Criminal Citations Include A Civil Administrative Process , or visit the Investigations Bureau's Cigarette and Tobacco Products Inspection Program webpage and Report Tax Evasion webpage

The duty gap (the amount of tax revenue lost due to the illicit trade) is estimated to be 13.8% of theoretical duty liabilities, or 1.4 billion in lost duty plus an additional 400m in VAT.[1] While ASH would still like to see rates of illicit tobacco fall further the progress made over the last 20 years has been significant with rates at 21.7% in 2006/7

ATF & WSU's Grand Opening Ceremony of the