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Article 6 of the WHO Framework Convention on Tobacco Control (FCTC) states that the Parties recognize that price and tax measures are an effective and important means of reducing tobacco consumption by various segments of the population, in particular young persons and that they should adopt or maintain measures which may include implementing tax policies and, where appropriate, price policies, on tobacco products so as to contribute to the health objectives aimed at reducing tobacco consumption. Following the adoption of higher tobacco taxes, Customs administrations and other revenue agencies are thus contributing to the dual objectives of increased revenue collection and improved public health

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