Combatting illicit trade in tobacco products : in search of optimal enforcement

This book focuses on the enforcement aspect of tobacco control policy, and argues that the intense regulation of the tobacco market will never be successful as long as it can be circumvented by the availability of illicit tobacco products. Yet, current efforts to combat illicit tobacco trade are insufficient, suffering from several flaws and gaps at the regulatory and operational levels. The aim of this book is to provide an analysis of the legal framework and practice of enforcement with regard to illicit tobacco products. Combining criminological and legal perspectives, it presents and critically analyses the phenomenon of illicit tobacco trade, as well as the policies, legal frameworks and practices in six EU countries with regard to combatting this phenomenon, assessing the strengths and weaknesses of their approaches. Furthermore, it studies the relationship between the EU and third countries (e.g. Ukraine) in terms of how the EU can influence policy and enforcement in these countries in order to counter illicit tobacco trafficking. Not exclusively focusing on the EU, the book also includes an analysis of enforcement against illicit tobacco products in the US. The EU Member States analysed in the book (Belgium, Germany, Italy, Latvia, the Netherlands and Poland) reflect the range of currently available approaches. Some of them have ratified the WHO Protocol against tobacco smuggling; others have not. They belong to different legal traditions and face different challenges due to their respective border situations. While Belgium and the Netherlands are key entry ports to the EU, Poland and Latvia represent the Eastern land border of the EU, with various regional challenges. Italy has a long maritime border, where trafficking is possible from Northern Africa and from the Middle East. It also has significant experience in fighting organised crime. Lastly, Germany is the largest market in Europe and situated in the middle of these trafficking routes. Contents Editors and Contributors Chapter 1: Introduction References Chapter 2: Combatting Illicit Trade in Tobacco Products: Comparative Analysis of Law and Practice 2.1 Introduction 2.2 Basic Parameters of Licit and Illicit Tobacco Trade and Markets 2.3 Legal Framework and Strategies Against Illicit Tobacco Trade 2.4 Supply Chain Control 2.5 Offences, Sanctions and Other Consequences 2.6 Authorities Responsible for Combatting ITTP 2.7 Investigations in ITTP Cases 2.8 Institutional and International Cooperation 2.9 Comparative Conclusions References Literature Chapter 3: Smoke and Mirrors: Empirical Research into the Illegal Trade in Tobacco Products in Europe 3.1 Introduction 3.1.1 Methodology 3.1.2 Clarification of Terms 3.1.3 Preview 3.2 Illegal Production of Tobacco Products 3.2.1 What Kind of Cigarettes Are Illegally Produced? 3.2.1.1 `Legal ́ Factories Producing `Illegal ́ Cigarettes 3.2.1.2 Illegal Factories Producing Counterfeit Big Four Brands Cigarettes and Cheap Whites 3.2.2 Illegal Factories: Their Appearance 3.2.3 What Is Needed to Start an Illegal Cigarette Factory? Precursors and Their Legal Trade 3.2.3.1 Tobacco 3.2.3.2 Machines 3.2.3.3 Venues 3.2.4 The Organisation of Illegal Production: Flexible Networks 3.2.5 Illegal Cigarette Production: A Profitable, Low Risk Business 3.2.6 Illegal Production in West European Countries 3.2.7 Illegal Production of Shisha Tobacco 3.2.8 Mirrors: Reflecting on Law Enforcement Efforts to Combat Illegal Production 3.2.8.1 National Enforcement Philosophies and Inter-Agency Frictions 3.2.8.2 European Cooperation 3.2.8.3 Cooperation with Big Four Producers 3.3 Smuggling Cigarettes into EU Countries 3.3.1 What Is Smuggled? Cheap (Illicit) Whites, Counterfeits, and Genuine, Registered Brands Cigarettes 3.3.1.1 Cheap Whites 3.3.1.2 Contraband of Genuine, Big Four Brands Cigarettes 3.3.2 Actors and Organisation: The `Who ́ of Contraband 3.3.2.1 `Ant-Smuggling ́ at the Borders of the EU: Small and Medium-Scale Contraband 3.3.2.2 Large Scale Smuggle Organisations 3.3.3 Smuggle Log(ist)ics: The `How ́ of Contraband 3.3.3.1 Transporting Illegal Cigarettes: Air, Water, Railroads and Highways 3.3.3.2 `Leave the Goods, Cut the Line, Throw the Phone ́ 3.3.4 Routes: The `Where ́ of Contraband 3.3.5 Mirrors: Reflecting on Law Enforcement Efforts to Combat Smuggling, and Ways to Evade Them 3.3.5.1 Effective Law Enforcement: Are Confiscations a Good Measurement Tool? 3.3.5.2 Practical Obstacles: Lack of the Appropriate Technology or Lack of Their Effective Use? 3.3.5.3 Socio-Cultural Aspects: Acceptance of Smuggling 3.3.5.4 Legal and Regulatory Obstacles: Free Trade vs. Fighting Illicit Goods? 3.4 Vending Illegal Cigarettes 3.4.1 Modus Operandi of Cigarette Vending at Public Markets: Universal Praxis? 3.4.2 Distribution and Vending via Internet and Post 3.4.3 Mirrors: Reflecting on Law Enforcement Efforts to Combat Illegal Vending 3.5 Conclusions 3.5.1 The Phenomenon and Recent Developments 3.5.2 Evasion Tactics 3.5.3 Barriers for Law Enforcement Annex 1: Overview of Interviews and Respondents References Book Chapters Journal Articles Online Publications Chapter 4: Enforcement of Policies Against Illicit Trade in Tobacco Products in Belgium 4.1 Introduction 4.2 General Questions 4.2.1 Basic Parameters for ITTP 4.2.2 Strategy to Combat ITTP 4.2.3 Legal Framework of Combatting ITTP 4.3 Supply Chain Control and Other Administrative Law Obligations 4.3.1 Introduction 4.3.2 Regulations on the Cultivation of Tobacco 4.3.3 Regulations on Tobacco Manufacturing and Import 4.3.4 Regulations on Cutting and Shredding of Tobacco 4.3.5 Regulations on the Distribution of Tobacco Products 4.3.6 Regulations on the Retail of Tobacco Products 4.3.7 VAT Declarations 4.3.8 Regulation of Internet Sale of Tobacco Products 4.3.9 Regulations on Road Transport of Tobacco Products 4.3.10 Regulation of Key Inputs? 4.3.11 Due Diligence Obligation? 4.3.12 Tracking and Tracing Tobacco Products 4.4 Definition of Offences and Sanctions 4.4.1 Definition of Offences 4.4.1.1 Introductory Observations 4.4.1.2 Customs and Excise Offences Description of Offences 4.4.1.3 VAT Offences Administrative Versus Criminal Offences Administrative Infringements Criminal Offences 4.4.1.4 Counterfeit of Cigarettes 4.4.1.5 Health and Safety Offences 4.4.1.6 Attempt and Accomplice Liability Attempt Accomplice Liability 4.4.1.7 Territorial Scope of Application of ITTP Offences 4.4.2 Sanctions and Sentencing Rules 4.4.2.1 Two Important Common Features Regarding Criminal Sanctions 4.4.2.2 Sentencing Rules 4.4.3 Relation Between ITTP Offences and Other Offences 4.4.4 Liability of Legal Persons 4.4.5 Practical Application 4.5 Administration of Justice 4.5.1 Authorities Responsible for Enforcing Policies Against ITTP 4.5.2 Relationship Between Administrative and Criminal Enforcement 4.5.3 Cooperation with the Tobacco Industry 4.6 Investigation of Unlawful Conduct and Related Procedural Aspects (Criminal and Administrative) 4.6.1 Investigative Techniques or Powers Used in Order to Investigate Offences Related to ITTP 4.6.2 Precautionary Measures Regarding the Illicit Tobacco Products and/or the Gains from the ITTP 4.6.3 Statute of Limitations 4.6.4 Rules on ne bis in idem and Their Practical Consequences 4.6.5 Alternatives to Prosecution and Plea-Bargaining 4.6.6 Measures for Whistleblowers, Incentives for Cooperation of Offenders or Protection of Witness 4.7 Transnational/International Cooperation Between Judicial and Administrative Authorities 4.7.1 Rules on Jurisdiction Regarding Offences Relative to ITTP 4.7.2 International Cooperation 4.7.3 Exchange of Information Between Law Enforcement Agencies 4.7.4 Cooperation with OLAF, Eurojust and Europol 4.7.5 Joint Customs Operations (JCO) 4.8 Conclusions Annex: List of Interviews References Journal Articles Books and Book Chapters Online Publications Miscellaneous Chapter 5: Enforcement of Policies Against Illicit Trade in Tobacco Products in Germany 5.1 Introduction 5.2 General Questions 5.2.1 Basic Parameters for Illicit Trade in Tobacco Products (ITTP) 5.2.1.1 Consumptions Habits and Trends 5.2.1.2 Taxation of Tobacco Products 5.2.1.3 Incentives for ITTP 5.2.2 Strategy to Combat ITTP 5.2.2.1 Overview of the Tobacco Control Policy Regulatory Market Surveillance Fiscal Supervision and Tax Enforcement Investigation and Prosecution of Offences 5.2.2.2 No Particular Strategy or Priority Settings 5.2.2.3 Lack of Data Concerning the Institutional and Personnel Equipment 5.2.2.4 Facts and Figures on ITTP Statistics on the Extent of ITTP Relevant Activities of ITTP 5.2.3 Legal Framework of Combatting ITTP 5.2.3.1 The Protocol as Common Legal Basis 5.2.3.2 Legislation on Regulatory Market Surveillance 5.2.3.3 Legislation on Fiscal Supervision 5.2.3.4 Legislation on Penalties 5.3 Supply Chain Control and Other Administrative Law Obligations 5.3.1 Licensing System 5.3.1.1 Regulatory Licenses 5.3.1.2 Fiscal Licenses Tax Warehouse-Related Suspension Agreements Transport Related Suspension Agreements 5.3.2 Due Diligence System 5.3.3 Track and Trace System 5.3.4 Record Keeping of Relevant Transactions 5.3.4.1 Regulatory Record Keeping 5.3.4.2 Fiscal-Related and Other Record Keeping Duties 5.3.5 Security and Preventive Measures 5.3.6 Special Control Areas 5.3.6.1 Control of the Sale of Tobacco Products by Internet Regulatory Control of Distance Selling Fiscal-Related Control of Distance Selling 5.3.6.2 Control in Free-Trade Zones and in International Transit 5.3.6.3 Control of Duty-Free Sales of Tobacco Products 5.3.7 Control of Key Inputs 5.3.7.1 Regulatory Control Measures 5.3.7.2 Fiscal-Related Control Measures 5.4 Definition of Offences and Sanctions 5.4.1 Definition of Offences 5.4.2 Sanctions and Other Measures 5.4.3 Relation to Other Offences 5.4.4 Liability of Legal Persons 5.4.5 Practical Application 5.5 Administration of Justice 5.5.1 Authorities Responsible for Enforcing Policies Against ITTP 5.5.2 Relationship Between Administrative and Criminal Enforcement 5.5.3 Cooperation with the Tobacco Industry 5.6 Investigation of Unlawful Conduct and Related Procedural Aspects (Criminal and Administrative) 5.6.1 Investigative Techniques or Powers used in Order to Investigate Offences Related to ITTP 5.6.2 Precautionary Measures Regarding Illicit Tobacco Products and/or the Gains from ITTP 5.6.3 Statute of Limitation 5.6.4 Rules on ne bis in idem and Their Practical Consequences 5.6.5 Alternatives to Prosecution (e.g. Negotiated Settlements) and Plea-Bargaining 5.6.6 Measures for Whistleblowers, Incentives for Cooperation of Offenders or Protection of Witnesses 5.7 Transnational/International Cooperation Between Judicial and Administrative Authorities 5.7.1 Rules on Jurisdiction Regarding Offences Relative to ITTP 5.7.2 International Cooperation 5.7.3 Exchange of Information Between Law Enforcement Agencies 5.7.4 Cooperation with OLAF, Eurojust and Europol 5.7.5 Joint Customs Operations (JCO) 5.8 Conclusions References Journal Articles Books and Book Chapters Online Publications Chapter 6: Enforcement of Policies Against the Illicit Trade in Tobacco Products in Italy 6.1 General Questions 6.1.1 Basic Parameters for Illicit Trade in ITTP 6.1.2 Strategy to Combat ITTP 6.1.3 Legal Framework of Combatting ITTP 6.2 Supply Chain Control and Other Administrative Obligations 6.2.1 Supply Chain Control Regime 6.2.1.1 Introduction 6.2.1.2 Manufacturers, Distributors and Exporters of Tobacco Products 6.2.1.3 Importers 6.2.1.4 Movement and Transport of Tobacco Products Subject to Excise Duty 6.2.1.5 Accessory Products for Fine-Cut Tobacco 6.2.1.6 E-cigarettes and Refill Liquids 6.2.1.7 Controls in Customs Areas 6.2.1.8 Controls on National Territory 6.2.1.9 Controls in Tax Warehouses 6.2.1.10 Controls of Tobacco Products: Labelling and Qualitative Requirements 6.2.1.11 Controls Over the Internet 6.3 Definitions of Offences and Sanctions 6.3.1 Definition of Offences, Sanctions and Other Measures 6.3.1.1 Smuggling 6.3.1.2 Counterfeiting and Cheap White Cigarettes 6.3.1.3 Administrative Offences 6.3.2 Relationship to Other Offences 6.3.3 Liability of Legal Persons 6.4 Administration of Justice 6.4.1 Authorities Responsible for Enforcing Policies Against ITTP 6.4.1.1 The Guardia di Finanza 6.4.1.2 The Agenzia delle Dogane e dei Monopoli (Customs and Monopolies Agency) 6.4.2 Relationship Between Administrative and Criminal Enforcement 6.4.3 Cooperation with the Tobacco Industry 6.5 Investigation of Unlawful Conduct and Related Procedural Aspects (Criminal and Administrative) 6.5.1 Investigative Techniques or Powers Used in Order to Investigate Offences Related to ITTP 6.5.2 Precautionary Measures Regarding the Illicit Tobacco Products and/or the Gains from the ITTP 6.5.3 Statute of Limitations 6.5.4 Rules on ne bis in idem and Their Practical Consequences 6.5.5 Alternatives to Prosecution (e.g. Negotiated Settlements) and Plea Bargaining 6.5.6 Measures for Whistleblowers, Incentives for Cooperations of Offenders or Protection of Witness 6.6 Transnational/International Cooperation Between Judicial and Administrative Authorities 6.6.1 Rules on Jurisdiction Regarding Offences Relative to ITTP 6.6.2 International Cooperation 6.6.2.1 Cooperation Between Member States of the EU 6.6.3 Cooperation with OLAF, Eurojust and Europol References Journal Articles Books and Book Chapters Online Publications National Case Law European Case Law National Legal Documents European Legal Documents Chapter 7: Enforcement of Policies Against Illicit Trade in Tobacco Products in Latvia 7.1 Introduction 7.2 Strategy 7.2.1 Union Requirements 7.2.2 National Strategy 7.3 Legislative Framework 7.3.1 Law on the Handling of Tobacco Products 7.3.2 Law on Excise Duties 7.3.3 Law on Taxes and Duties 7.3.4 WHO Convention and Protocol 7.4 Supply Chain Control Regime 7.4.1 Licensing and Authorisation 7.4.2 Records 7.5 Definition of Offences 7.5.1 Non-Licensed Trading 7.5.2 Non-Authorised Products 7.5.3 Trademarks 7.5.4 Smuggling 7.5.5 Cheap Whites 7.5.6 Distance Sales 7.6 Sanctions and Other Measures 7.6.1 Criminal Law 7.6.1.1 Penal Sanctions 7.6.1.2 Preparatory Acts 7.6.1.3 Confiscation 7.6.1.4 Liability of Legal Persons 7.6.2 Sector Legislation 7.6.2.1 Taxes and Duties 7.6.2.2 Excise Duties 7.6.2.3 Customs 7.6.2.4 Trademarks 7.7 Relation to Other Offences 7.7.1 Money Laundering 7.7.2 Organised Crime 7.7.3 Corruption 7.7.4 Forced Labour, Human Trafficking, Illegal Migration and Terrorism 7.8 Practical Application 7.8.1 Smuggling 7.8.2 Organised Crime 7.8.3 Storage and Disposal 7.8.4 Special Provisions on Tobacco 7.8.5 Seizure and Confiscation 7.8.6 Third Countries 7.8.7 Routes of Transportation 7.8.8 Methodologies 7.9 Authorities Responsible for Enforcing Policies Against ITTP 7.9.1 Administrative Control 7.9.2 Enforcement Procedures 7.9.3 Relationship Between Administrative and Criminal Enforcement 7.9.4 Cooperation with the Tobacco Industry 7.10 Investigative Techniques and Powers 7.10.1 Tracing 7.10.2 Seizure 7.10.3 Statute of Limitation 7.10.4 Ne bis in idem 7.10.5 Whistleblowers and Witnesses 7.10.6 Plea-Bargaining 7.11 International Enforcement 7.11.1 Judicial Measures 7.11.2 Administrative Procedure 7.11.3 Exchange of Information 7.11.4 Criminal Procedure 7.11.5 OLAF, Eurojust and Europol 7.11.6 Joint Customs Operations 7.12 Conclusions References Online Publications Chapter 8: Enforcement of Policies Against Illicit Trade in Tobacco Products in the Netherlands 8.1 Introduction 8.2 General Questions 8.2.1 Basic Parameters for Illicit Trade in Tobacco Products (ITTP) 8.2.1.1 The Dutch Government ́s Anti-Smoking Policy 8.2.1.2 Fight Against Tobacco Products from Civil Society 8.2.1.3 The Costs of Tobacco in the Netherlands and Excise Duties 8.2.2 Strategy to Combat ITTP 8.2.2.1 Competent Authorities in the Context of Tobacco Products: Overview 8.2.2.2 Enforcement Policy in the Context of Illicit Trade in Tobacco Products 8.2.3 Legal Framework of Combatting ITTP 8.2.3.1 National Legislative Framework 8.2.3.2 The Protocol to Eliminate Illicit Trade in Tobacco Products 8.3 Supply Chain Control and Other Administrative Law Obligations 8.3.1 Administrative Obligations Stemming from the Excise Duty Act 8.3.1.1 Licensing and Control Systems 8.3.1.2 Raw Tobacco and Other Key Inputs 8.3.2 Administrative Obligations Stemming from the Tobacco and Related Products Act 8.3.2.1 Sale of Tobacco Products in the Netherlands 8.3.2.2 Track and Trace System 8.3.2.3 Due Diligence and Security and Preventive Measures 8.3.3 Compliance with the Protocol to Eliminate Illicit Trade in Tobacco Products 8.4 Definition of Offences and Sanctions 8.4.1 Definition of Offences 8.4.1.1 Illegal Production and Possession of Tobacco Products 8.4.1.2 Illegal Production or Possession of Manufacturing Equipment for Tobacco Products 8.4.1.3 Miscellaneous Obligations in Excise Matters 8.4.1.4 Counterfeiting or Forgery of Stamps 8.4.1.5 Trademark Counterfeiting 8.4.1.6 Forgery of Documents 8.4.1.7 Obstruction of the Authorities and Failure to Provide Information 8.4.1.8 Offences Relating to Obligations from the Tobacco and Related Products Act 8.4.1.9 Attempt to Commit Crimes 8.4.1.10 Preparatory Acts Concerning Crimes 8.4.2 Sanctions and Other Measures 8.4.2.1 Criminal Law Sanctions 8.4.2.2 Administrative Fines 8.4.2.3 Seizure and Confiscation of Illegally Obtained Assets Seizures in Practice 8.4.3 Relation to Other Offences 8.4.3.1 Participation in a Criminal Organisation 8.4.3.2 Human Trafficking 8.4.3.3 Money Laundering 8.4.3.4 Miscellaneous Offences 8.4.4 Liability of Legal Persons 8.4.5 Practical Application: Overview 8.4.5.1 Recent Developments 8.5 Administration of Justice 8.5.1 Authorities Responsible for Enforcing Policies Against ITTP 8.5.2 Relationship Between Administrative and Criminal Enforcement 8.5.2.1 Operational Cooperation 8.5.2.2 Coordination in the Phases of Investigation and Prosecution 8.5.2.3 Cooperation Concerning the Additional Tax Assessment 8.5.3 Cooperation with the Tobacco Industry 8.6 Investigation of Unlawful Conduct and Related Procedural Aspects (Criminal and Administrative) 8.6.1 Investigative Techniques or Powers Used to Investigate Offences Related to ITTP 8.6.1.1 Administrative Investigations Concerning Illicit Trade in Tobacco Products 8.6.1.2 Criminal Investigations 8.6.2 Precautionary Measures Regarding the Illicit Tobacco Products and/or the Gains from the ITTP 8.6.3 Statute of Limitation 8.6.4 Rules on Ne Bis In Idem and Their Practical Consequences 8.6.4.1 Ne Bis In Idem in National Criminal and Punitive Administrative Cases 8.6.4.2 Ne Bis In Idem in a Transnational Context 8.6.5 Alternatives to Prosecution (e.g., Negotiated Settlements) and Plea-Bargaining 8.6.6 Measures for Whistleblowers, Incentives for Cooperation of Offenders or Protection of Witnesses 8.7 Transnational/International Cooperation Between Judicial and Administrative Authorities 8.7.1 Rules on Jurisdiction Regarding Offences Relative to ITTP 8.7.2 International Cooperation and Exchange of Information Between Law Enforcement Agencies 8.7.2.1 Administrative Assistance in Excise Matters 8.7.2.2 General Rules on International Cooperation in Criminal Matters 8.7.2.3 Mutual Legal Assistance Treaties: The Naples II Convention 8.7.2.4 Mutual Legal Assistance: Practice and Approach 8.7.3 Extradition and Surrender 8.7.4 Cooperation with OLAF, Eurojust and Europol 8.7.4.1 OLAF 8.7.4.2 Europol and Eurojust 8.7.5 Joint Customs Operations 8.8 Conclusions References Journal Articles Books and Book Chapters Miscellaneous Chapter 9: Enforcement of Policies Against Illicit Trade in Tobacco Products in Poland 9.1 Introduction 9.2 General Questions 9.2.1 Basic Parameters for Illicit Trade in Tobacco Products (ITTP) 9.2.1.1 Smokers in the Population 9.2.1.2 Prices and Salary 9.2.1.3 Taxation of Tobacco Products 9.2.1.4 Neighbouring Countries 9.2.2 Strategy to Combat the ITTP 9.2.2.1 Taxation and Policing 9.2.2.2 Cultivating and Processing 9.2.2.3 Healthcare 9.2.3 The Legal Framework of Combatting ITTP 9.3 Supply Chain Control and Other Administrative Law Obligations 9.3.1 Supply Chain Control Regime 9.4 Definition of Offences and Sanctions 9.4.1 Definition of Offences 9.4.1.1 Fiscal Criminal Code 9.4.1.2 Specific Statutes 9.4.1.3 General Criminal Law 9.4.2 Sanctions and Other Measures 9.4.2.1 Confiscation 9.4.3 Relation to Other Offences 9.4.4 Liability of Legal Persons 9.4.5 Practical Application 9.5 Administration of Justice 9.5.1 Authorities Responsible for Enforcing Policies Against ITTP 9.5.2 Relationship Between Administrative and Criminal Enforcement 9.5.3 Cooperation with the Tobacco Industry 9.6 Investigation of Unlawful Conduct and Related Procedural Aspects (Criminal and Administrative) 9.6.1 Investigative Techniques or Powers Used to Investigate Offences Related to ITTP 9.6.2 Precautionary Measures Regarding Illicit Tobacco Products and/or Gains from the ITTP 9.6.3 Statute of Limitation 9.6.4 Rules on ne bis in idem and Their Practical Consequences 9.6.5 Alternatives to Prosecution and Plea Bargaining 9.6.6 Measures for Whistleblowers, Incentives for the Cooperation of Offenders or Protection of Witnesses 9.7 Transnational/International Cooperation Between Judicial and Administrative Authorities 9.7.1 Rules on Jurisdiction Regarding Offences Related to ITTP 9.7.2 International Cooperation 9.7.3 Exchange of Information Between Law Enforcement Agencies 9.7.4 Cooperation with OLAF, Eurojust and Europol 9.7.5 Joint Customs Operations (JCO) 9.8 Conclusions References Journal Articles Books Online Resources Legislation Case Law Chapter 10: The EU ́s Eastern Neighbourhood Policies in Combatting Illicit Tobacco Trade 10.1 Introduction 10.2 Illicit Tobacco Trade Involving the EU ́s Eastern Borders 10.2.1 The Scale of the EU ́s Eastern Borders as Origins 10.2.2 Differences in Price and Criminalisation 10.3 The ENP as an Overarching Framework for Countering Illicit Tobacco Trade 10.3.1 Development of the ENP as a Response to `Security Threats ́ 10.3.2 Connection to an Area of Freedom, Security and Justice 10.4 The EU ́s Border Assistance in Ukraine and Moldova 10.4.1 Establishment and `Technical ́ Functions of EUBAM 10.4.2 Anti-Tobacco Smuggling as a `Flagship ́ Initiative 10.4.3 Facilitation of Anti-Tobacco Smuggling Operations 10.5 ENP on Ukraine in Countering Illicit Tobacco Trade 10.5.1 Legislative Approximation on Customs and Tax Systems 10.5.1.1 2005 Action Plan and 2009 Association Agenda 10.5.1.2 2014 Association Agreement 10.5.1.3 Reforms in Ukraine 10.5.2 EU-Ukraine Cooperation on Customs Management 10.6 ENP on Moldova in Countering Illicit Tobacco Trade 10.6.1 Legislative Approximation on Customs and Tax Systems 10.6.2 EU-Moldova Cooperation on Customs Management 10.7 Conclusion References Journal Articles Books and Book Chapters Online Publications Policy Documents Miscellaneous Chapter 11: Trends and Challenges in Combating Illicit Trade in Tobacco Products in the U.S. 11.1 Introduction 11.1.1 The Nature of the U.S. Licit Tobacco Market 11.1.2 Regulation of the Tobacco Market 11.1.3 Nature of ITT in the U.S. 11.1.4 Main Players 11.1.5 The Estimated Size of ITT in the U.S. 11.2 ITT Policy Objectives of the U.S. and Applicable Law 11.2.1 Applicable Law 11.2.1.1 Jenkins Act 1949 11.2.1.2 Contraband Cigarette Trafficking Act (CCTA) 11.2.1.3 Prevent All Cigarette Trafficking Act of 2009 (PACT Act) 11.2.1.4 Family Smoking Prevention and Tobacco Control Act (Tobacco Control Act) 11.2.1.5 Internal Revenue Code 11.2.2 Measures to Prevent and Limit ITT 11.2.3 Question of General Policy 11.3 Enforcement 11.3.1 Levels of Enforcement, Relevant Agencies and Techniques Applied 11.3.1.1 Bureau of Alcohol, Tobacco, Firearms and Explosives in the U.S. Department of Justice (ATF) 11.3.1.2 The Immigration and Customs Enforcement (ICE) and Customs and Border Protection in the U.S. Department of Homeland Se... 11.3.1.3 The Alcohol and Tobacco Tax and Trade Bureau (TTB) in the U.S. Department of the Treasury 11.3.1.4 Internal Revenue Service IRS-CI 11.3.2 Coordination and Cooperation Between Relevant Agencies 11.3.3 Challenges and Potential Changes 11.4 International Cooperation of the U.S. 11.4.1 Cooperation with other International Agencies 11.4.2 Cooperation with the EU 11.4.3 Influence on Other States 11.5 Challenges and Potential Solutions References Journal Articles Books and Book Chapters Online Publications Case Law Legal Documents