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Italy and Spain, with high smoking prevalence and limited cessation infrastructure, present opportunities for brands capable of navigating fragmented distribution networks

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Products which are affected by the tax include: - Cigarettes and Cigars - Hand-rolling tobacco, pipe tobacco and any other smoking tobacco - Chewing tobacco - Cigarette rag and expanded tobacco if you can smoke it without further processing - Herbal smoking products that do not contain tobacco or tobacco substitute - Tobacco for heating You do not have to pay the tax if you manufacture or import tobacco for research purposes

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