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2 Cigar of the Year

Subject to the requirements in paragraph (c)(2) of this section, drawback may be paid upon liquidation of a claim based on voluntary tenders of the unpaid amount of lawful ordinary customs duties or any other payment of lawful ordinary customs duties for an entry, or withdrawal from warehouse, for consumption ( see 191.3(a)(1)(iii)), provided that: (i) The tender or payment is specifically identified as duty on a specifically identified entry, or withdrawal from warehouse, for consumption

Once that fact is admitted, the simplistic only 14% remains argument collapses

We'll explore the future of the state's tobacco industry