PREFACE 



The data contained in this study, although compiled from attache' reports, official 

 sources, and trade publications, are presented here for the purposes of information only. 

 They do not constitute final authority as to the rate of duty legally applicable to any 

 given tobacco item. Persons seeking further information on import duties of the United 

 States should be directed to the Bureau of Customs, Washington, D.C. Current 

 information of a general nature on import duties of other countries may be secured from 

 the Bureau of International Commerce, U.S. Department of Commerce, in Washington, 

 D.C. 



In this study, the authors have sought to make the comparisons of import charges 

 appUed by the various countries in 1957 and in 1968 as understandable as possible, and 

 to this end have converted into U.S. currency many of the charges Usted. Rates for 1968 

 are those believed to be currently in effect on tobacco and tobacco products, so far as 

 information is readily available. 



Where the rate for converting local currency into U.S. dollars changed appreciably, 

 respective annual average conversion rates for each country for each of the years reported 

 are used. 



The "additional charges" sometimes applied in connection with import duties have 

 been found difficult in some cases to calculate and summarize. The reader is put on 

 notice that those which are included in this publication may not be the only charges in 

 effect in some countries. Likewise, it is possible that duty changes have taken place in 

 some countries, about which the authors have not been fully informed. 



The authors are indebted to the Bureau of International Commerce of the U.S. 

 Department of Commerce and the Trade Policy Division and Operations Analysis Division 

 of FAS, USDA, for help in securing import duties currently effective in some of the 

 countries included in the report. 



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