CONTENTS 



Page 



Market Harmonization 1 



Harmonization of Common External Tariff 1 



Preferences 2 



Excise Tax Harmonization 3 



Value-Added Tax Harmonization 3 



United Kingdom " 4 



Consumption 4 



Cigarette Retail Prices 4 



U.K. Tax Structure 4 



Tariff Harmonization 5 



Excise Tax Harmonization 5 



Value-Added Tax Harmonization 5 



Ireland 5 



Consumption 5 



Cigarette Retail Prices 6 



Tariff Harmonization 6 



Excise Tax Harmonization = 6 



Value-Added Tax Harmonization 6 



Denmark 6 



Consumption 6 



Cigarette Retail Prices 7 



Retail Price Controls 7 



Tariff Harmonization 7 



Excise Tax Harmonization 7 



Value-Added Tax Harmonization 7 



Effect on U.S. Tobacco Exports 7 



Appendix A 9 



Appendix B 10 



Appendix C , 11 



