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Sometimes in the States it's referred to as a "sin tax." Because it isn't really realistic, you do not have to pay an excise duty to the European Union when you bring alcohol and tobacco in, so long as it's for personal use and under a specific maximum quantity

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A new nicotine tax and an increased tax on cigarettes and other tobacco products in Colorado generated more than $34 million in their first five months, according to a data analysis by The Colorado Sun

The tobacco giants insisted that many of the documents cited as evidence against them were 40 years old and no longer relevant