'A major lobbying effort to change and unify the excise structure in six Central American countries': How British American Tobacco influenced tax and tariff rates in the Central American Common Market

Table 2 Percentage tariff rates on cigarettes imported into CACM countries from outside the region [Sources: [35, 39, 47]]

Country	Tariffs prior to January 1993	Tariffs in January 1993	Tariffs agreed in March 1993	Common External Tariff 1996
Costa Rica	40	27	55-40*	55
Guatemala	40	30	30	55
Honduras	30	20	45	55
Nicaragua	20	Unknown	75	55
El Salvador	20	20	35	55

*Under its GATT commitments, Costa Rica was initially expected to reduce its tariffs on cigarettes to 40% by January 1995, but could levy a tariff of 55% until then.

ISSN: 1744-8603