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and (6) Signature of the importer or other duly authorized person under the following declaration: I declare under the penalties of perjury that this certificate of effective tax rate computation has been examined by me and, to the best of my knowledge and belief, is true, correct, and complete

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In 1999, the World Health Organization (WHO) estimated that 4 million people would die from causes attributable to tobacco in 2000 and that this would increase to 10 million by 2030 (World Health Organization, 1999)