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How to avoid customs delays when shipping to Canada Customs holds are usually preventable, and most come down to the same five mistakes: Missing or incorrect HS codes

Elizabeth Stinebaugh offers tips and tricks from seasoned attorneys on what they wish they knew in their first year of practice

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Because of greater consumption of alcohol, tax revenue from those products, unlike tobacco, rose over the study period without significant tax hikes

Because a single can often contains more usable portions than a cigarette pack contains sticks, and because taxes are structured differently, the cost per nicotine session can be significantly lower than percigarette costs in hightax markets