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An internal Phillip Morris document considers the desirability of smuggling in this light: Todays taxation of imported cigarettes [in Iran] is dominated by a specific duty of $7.70 per thousand and a Commercial Duty of $2.60 per thousand, which together account for over 90% of the tax burden While the specific duty structure is favourable, we have demonstrated to the Iranian monopoly that the excessively high level of duty encourages smuggling, estimated at one third of the market and that the optimum duty level is lower (World Health Organization, 2001, p

To show just how bad tobacco is, we've pulled charts from the American Cancer Society and World Lung Foundation's Tobacco Atlas and the World Health Organization's reports on Global Health Risks and The Global Tobacco Epidemic

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Countries such as Uganda, Tanzania, and Mozambique offer favorable agro-climatic conditions, relatively low labor costs, and improving agricultural infrastructure, creating conditions for meaningful capacity additions in tobacco leaf production