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It consists of a specific component and an ad valorem component, resulting in a minimum overall excise duty of 1.80 (US $2.05) per 20-cigarette pack and 60 percent of an EU countrys weighted average retail selling price (certain exceptions apply)

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This year, the series is taking a more condensed formwe asked contributors for shorter reflections, and are publishing them all simultaneouslybut we hope it will nevertheless help you discover your next great book

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Many operators are legally required to prevent guests from smoking in enclosed spaces, meaning hotel security systems must be developed to identify and respond to the presence of tobacco smoke